New York Employer Guide

We’ve got you covered on the payroll end. Please read carefully the following resources and information to help keep you in compliance with NY labor laws.

NY Domestic Worker Bill of Rights

NY Tax Bulletin: Hiring Household Help

HOUSEHOLD EMPLOYEE RIGHTS

DISABILITY INSURANCE: REQUIRED IF 20+ HOURS/WEEK

PAID FAMILY LEAVE INSURANCE REQUIRED IF 20+ HOURS/WEEK

As of January 1, 2022, Disability and Paid Family Leave benefits coverage is required if the domestic worker is employed 20 or more hours per week by the same employer (including full-time sitters or companions, and live-in maids) and they work 30 or more days in a calendar year for that employer. Time spent at the residence including sleeping and eating and any additional time spent off premises running errands and performing other duties for the employer, count towards the total hours worked per week. Also included in the calculation of hours worked per week are all hours where the employer requires the domestic worker's presence. For example, if the employer goes away for two full days and requires the domestic worker's presence, this counts as 48 hours worked.

NYS Coverage Requirements

Under 20 hours/week: Disability and Paid Family Leave benefits coverage is not required if the only people who work for the household are domestic workers in a private household who individually work less than 20 hours per week for that household and do not live on premises.

HOW TO OBTAIN COVERAGE Coverage for disability benefits can be obtained through a disability benefits insurance carrier who is authorized by New York State Department of Financial Services to write such policies.

For a list of insurers offering insurance coverage, visit the PFL section of the Department of Financial Services website. If you have questions, contact the NYS Workers’ Compensation Board’s Bureau of Compliance at (866) 298-7830, M-F, 8:30am - 4:30pm ET.

WORKERS’ COMPENSATION (ON THE JOB): REQUIRED IF 40+ HOURS/WEEK OR LIVE-IN/OVERNIGHT: Protects employers from liability for on-the-job injury or illness and provides the following:

  • Legal representation for the employer by the insurance carrier

  • Protection for the employer against most lawsuits for on-the-job injuries/illnesses

  • Payment of medical services needed to treat the job injury or illness

  • Temporary payments to the employee to help replace lost wages

  • Payments to the employee to compensate for permanent effects of the injury

  • A death benefit for the employee’s survivors in the event of a fatal injury

Workers’ Compensation Coverage Requirements for Household Employers

Under 40 hours? Not required, however you are encouraged to obtain a voluntary workers’ compensation insurance policy anyway to protect both you and your employee.

Insurance policies can be obtained through a private insurance carrier, State Insurance Fund, or becoming self-insured. See below for more information on each option.

I-9 form: https://www.uscis.gov/i-9

Have your employee fill this out at time of hiring. You do not submit this to anyone, just keep it filed in case of an audit.

W4 form: https://www.irs.gov/pub/irs-pdf/fw4.pdf

Have your employee fill this out at time of hiring. Use the filing status and deductions/withholding made by the employee to complete the employee profile in the app (you can change withholdings throughout year if employee requests this). You do not submit this form to anyone, just file it. Please input the W4 data into the employee profile under “Withholding Information”.

The Nest Payroll app will default to the highest withholding at “single” and no dependents if no changes are made.

Wage Notice form: Hourly Worker Wage Notice

Please fill this form out at time of hiring and print out two copies, one for you and one for the employee. You both need to sign both copies. You do not submit this to anyone, but you do need to store the completed form somewhere safe in case there is ever a wage dispute.

Employee Notice Required by NY Law:

Notice for Domestic Workers

If you live in NYC, you are required to provide your employee this notice for domestic workers.

Other posters that could be applicable to your employee.

Household employers must provide written notice of their policies on sick leave, vacation, personal leave, holidays and hours of work. Additionally, having a contract reduces awkwardness and misunderstandings, especially as things come up you just didn’t anticipate. If you don’t have a contract yet with your employee, you can download this one and modify for your situation. This one is for a nanny, but you can easily change out the role of the employee, such as for a housekeeper or caregiver, making it work for you.

Additionally, Hand In Hand, a non-profit that supports domestic employers + employees, is a great resource. Take advantage of their excellent and free sample contracts and guide books.

Typically your NYS taxes are paid on a quarterly basis, but when the withheld amount (state and/or city income tax) reaches $700 at any point, NYS requires the payment right away. We handle this situation on your behalf.

Supply Employment Record to Employees on Leaving the Job
You must complete and give a Record of Employment (IA 12.3) to every employee who quits, is laid off, or is discharged. This form lists your name, employer registration number (you can find this in your Employer profile in the Nest Payroll app) and the address where you keep your wage records.

WEEKLY PAYCYCLE: REQUIRED BY LAW

Domestic employees need to be paid once a week. Please make sure your employee uses a timesheet to track hours each week. If your employee has a smart phone, we recommend using the Dept. of Labor’s free app called DOL-Timesheet.

ONE DAY OFF EACH WEEK: REQUIRED BY LAW

Provide one day (24 hours) of rest per week. If your employee agrees to work on that day, you must pay overtime. The law encourages you to (where possible) set your employee’s day of rest to coincide with their day of worship, if they have one.

SAFE/SICK TIME: REQUIRED

All NY employers must provide 40 hours of sick time or the equivalent of 1 hour for every 30 hours worked. If you have less than five employees, sick leave can be unpaid.

Fact Sheet: NYS Paid Sick Leave for Domestic Workers

If you live in New York City, you are required to provide 40 hours of paid safe and sick leave. To track sick time, enter the hours upfront when you add your employee. When sick time is taken, enter the sick hours when creating a pay stub for the given week.

NYC Paid Sick Leave: Mandatory NYC Notice

Westchester County employers are required to provide 40 hours of paid sick time if the employee has worked for more than 80 hours/year. Additionally you must provide 40 hours of safe time to employees who have worked for more than 90 days in a calendar year. To track sick/safe time, enter the hours upfront when you add your employee. When sick/safe time is taken, enter the hours when creating a pay stub for the given week.

Westchester County Notices: Paid Sick Time and Safe Time

Poster: Westchester County Safe Time Leave Law

VACATION TIME or PTO: REQUIRED AFTER 1 YEAR

Give at least three paid days off after one year of work for you. Of course, you may provide more than three paid days off, and it could be an important benefit to offer. You can enter any vacation/PTO hours used into the app each week when you create a paycheck. See NY DOL FAQs for Employers

MINIMUM WAGE: REQUIRED BY LAW

All household employees are classified as hourly (non-exempt) and must be paid minimum wage. Check if your city has a higher minimum wage requirement. Click here for NY State and City Minimum Wage

HOME CARE AIDS HAVE A DIFFERENT MIN WAGE RATE: NYS Home Care Aides Overview

New York City / Long Island and Westchester / Remainder of NYS: Minimum Wage Look-up Fact Sheet

Under Public Health Law § 3614-f, “home care aide” refers to a home health aide, personal care aide, home attendant or other licensed or unlicensed person whose primary responsibility includes the provision of in-home assistance with activities of daily living, instrumental activities of daily living or health-related tasks; provided, however, that home care aide does not include any individual (i) working on a casual basis, or (ii) who is a relative through blood, marriage or adoption of: (1) the employer; or (2) the person for whom the worker is delivering services, under a program funded or administered by federal, state or local government.

OVERTIME: REQUIRED BY LAW

Overtime is 1.5x the hourly rate for any hours worked over 40 regular hours in a week. If your employee lives in your home, you must pay overtime after 44 hours of work in a week. See Facts for Employers.

MEAL BREAKS: REQUIRED BY LAW

If your employee works a shift of more than 6 hours on any day, the employee is entitled to at least 30 minutes free from duty for a meal period. You do not have to pay your employee for this time. If you give your employee short (10 to 15 minute) breaks, these are considered time worked and cannot be deducted from your employee’s pay.

PREVENTION OF SEXUAL HARASSMENT: REQUIRED BY LAW

All NY employers are required to adopt a sexual harassment prevention policy and provide employees with sexual harassment prevention training.

Sample Sexual Harassment Policy that you can adopt

Model Sexual Harassment Prevention Training and Minimum Standards for Training

NYC Factsheet to give to your employee: Stop Sexual Harassment Act


Disclaimer: The information provided on this page is general in nature. This is not to be taken as tax, legal, benefits, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult an attorney or financial advisor for your specific situation.