Registering an LLC in New York.
New York has its own rule for LLC members: they count as employees only if the LLC elected S corporation treatment for New York tax purposes.
Do you need to register?
Yes, once the LLC pays $300 or more in wages in a calendar quarter. Count your employees' pay. Count what members are paid only if the LLC has the New York S election.
Members: the New York rule
Under New York's unemployment insurance law, an LLC is a separate entity from its members.
Members are covered employees only if the LLC elected S corporation tax treatment under New York State Tax Law. Without that election, they are not covered. The rule comes from Unemployment Insurance Appeal Board decisions that began in 2024.
New York does not automatically follow a federal S election. The New York election is a separate filing (Form CT-6), so check which one your LLC has made.
What New York's registration asks
- The legal entity type: Limited Liability Company.
- Every member of the LLC, with name, Social Security number, title and home address, whether or not they are paid.
- Members count as covered employees only with the New York S election.
Turning an existing business into an LLC
If you change your current business into an LLC, tell the Department of Labor promptly: New York sets up a new account and transfers your experience rating to it.
New York at a glance (2026)
- You become liable on the first day of the calendar quarter in which you pay $300 or more in wages.
- You register online on New York Business Express (the NYS 100 registration). You need your federal EIN first.
- New York sets no fixed number of days to register. The state's employer guide says to notify the Department of Labor promptly once you begin hiring.
- The 2026 wage base is $17,600 per employee, up from $12,800 in 2025. It now adjusts every January 1.
- The 2026 rate for a new employer is 4.1%: 4.025% unemployment insurance plus 0.075% for the Re-employment Services Fund.
How SUIAPP.AI files it
You answer the questions for your LLC in plain language, in any of seven languages, with the AI agent explaining each one: member-managed or manager-managed, each member's details, and each member's share when there are two or more. Then the automation script types your answers into New York's registration and files it for you.
Today SUIAPP.AI files for LLCs with up to five members, each a person.
File it yourself on Basic, or have your accountant review everything before it is filed on Premium.
Every step New York asks of you, next to ours: New York: seventeen steps, or one
Only if the LLC elected S corporation tax treatment under New York State Tax Law. Then members who work are covered and their pay is reportable. Without that election, members are not covered.
New York's rule looks at the election for New York State purposes, and New York does not automatically follow a federal S election; the New York election is a separate filing (Form CT-6). If you are not sure which your LLC has, ask a qualified tax professional or the Department of Labor.
Yes. New York's registration asks for all members of the LLC, whether or not they receive pay.
Sources
- NY DOL: Covered or Excluded Employment
- NY DOL: Who Is an Employer
- NYS-50 Employer's Guide (12/25)
- NY Department of Taxation: New York S corporations
- NY DOL: Form NYS 100 and instructions (03/26)
- NY DOL: Register for Unemployment Insurance
- NY DOL: Unemployment Insurance Rate Information
- NY DOL: NYS-45 Quarterly Reporting (wage base)
Plain-language guidance, checked against the sources above. It is not legal or tax advice; for your own situation, ask a qualified tax professional or the agency.