Registering a sole proprietorship in New York.
In New York, your own earnings are never covered, so you register for unemployment insurance when you start paying someone else.
Do you need to register?
Yes, once you pay $300 or more in wages in a calendar quarter. You become liable on the first day of that quarter.
Leave out what you take for yourself, and what you pay your spouse or your children under 21: New York excludes them.
Who counts as your employee in New York
- You: not covered. Your earnings are not subject to contributions, and you cannot choose to cover yourself.
- Your spouse: excluded.
- Your children under 21, including stepchildren: excluded.
- The other people you pay to work for you: their pay counts toward the $300 test.
What New York's registration asks
- The business's legal name is your own name, as the owner.
- You are listed as the owner, with your Social Security number.
- Your federal EIN. The paper NYS 100 asks for a copy of the IRS letter that confirmed it (Form CP 575).
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 sole proprietorship in plain language, in any of seven languages, with the AI agent explaining each one. Then the automation script types your answers into New York's registration and files it for you.
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
Not because of your spouse. New York excludes pay to a sole proprietor's spouse and children under 21. If you pay anyone else $300 or more in a quarter, you do.
Yes, once you have employees, and New York asks for your federal EIN before you can register.
New York does not set a number of days. The state's employer guide says to notify the Department of Labor promptly once you begin hiring, and your liability starts on the first day of the quarter in which you reached $300.
Sources
- NY DOL: Covered or Excluded Employment
- NY DOL: Register for Unemployment Insurance
- NY DOL: Form NYS 100 and instructions (03/26)
- NYS-50 Employer's Guide (12/25)
- 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.