New York expects small employers to handle the same paperwork as large ones. Add New York City's own rules and the list gets long fast. Whether you are in the Capital Region or the five boroughs, these are the rules to have in place for 2026.
This guide is general information, not legal advice. Confirm the details for your situation.
Minimum Wage
- $17.00 an hour in New York City, Long Island and Westchester
- $16.00 an hour everywhere else, including Albany
An inflation off-ramp was triggered, so these rates are not scheduled to increase on January 1, 2027.
Paid Sick Leave
New York State paid sick leave depends on size:
| Employees | Sick leave per year |
|---|---|
| 0 to 4 | 40 hours unpaid (paid if net income is over $1 million) |
| 5 to 99 | 40 hours paid |
| 100 or more | 56 hours paid |
Employees earn one hour for every 30 worked.
Paid Prenatal Leave
Since January 1, 2025, every private employer must provide 20 hours of paid prenatal leave per year, separate from sick leave. Many handbooks still do not mention it.
New York City: Protected Time Off
NYC's Earned Safe and Sick Time rules were expanded on February 22, 2026. On top of paid sick leave, employees now get 32 hours of unpaid protected time available at hire and each January 1, and covered reasons were broadened to include things like childcare. If your NYC policy has not been updated this year, it is out of date.
Paid Family Leave
New York Paid Family Leave is employee-funded at 0.432% of wages in 2026, up to an annual cap of $411.91, with a maximum weekly benefit of $1,228.53 for up to 12 weeks. The rate rises to 0.452% in 2027.
Annual Harassment Prevention Training
Every New York employer must provide interactive sexual harassment prevention training every year to every employee, along with a written policy and complaint form. This is the most commonly missed requirement we see for small New York employers.
Pay Transparency
Employers with four or more employees must post a good-faith pay range for jobs, promotions and transfers. New York City enforces its own version through the Commission on Human Rights.
Other Rules Worth Knowing
- HERO Act: employers need a written airborne infectious disease exposure prevention plan, shared with employees and new hires.
- Pay frequency: manual workers generally must be paid weekly.
- NYC commuter benefits: employers with 20 or more full-time NYC employees must offer pre-tax transit benefits.
- Withholding: New York State tax, plus New York City and Yonkers resident taxes where they apply.
Where King & Co. Helps
We work on site in the Capital Region and New York City, and remotely everywhere else. Billing is hourly, with no monthly minimum.
- HR in Albany and the Capital Region
- HR in New York City
- Training and development, including harassment prevention
- Leave management
Book a free 15-minute call to find out which of these you are missing.
Josh runs HR, payroll and PBJ support for employers across New England and New York, from five-person offices to multi-building nursing home groups. He works in every major payroll system and answers the phone personally.
Book 15 minutes with Josh