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Accounting Services Advisory - New York Employers Have February 1 Deadline on Annual Pay Notices

Friday, January 20, 2012 - Sandra Eisele, CPA

Sandra Eisele

All non-government employers in New York State have until February 1, 2012 to provide all of their employees annual pay notices, with information that includes their annual rate of pay and the basis for determining that pay rate.

Employers must provide those written notices under the Wage Theft Protection Act, a state law that was passed in 2010 and is administered by the New York State Department of Labor (DOL). Also by this February 1, each employee must sign the notice and return it to the employer.

Prior to passage of that law, which took effect on April 1, 2011, employers were required to give each employee a written pay rate notice when they were hired. Now, they are required to provide each employee that notice annually between January 1 and February 1 each year.

In instances where an employee’s primary language is not English the employer must provide the notice in the employee’s primary language (if the DOL offers a translation) as well as in English.

Information in each written notice must include:

  • Rate or rates of pay, including overtime rate of pay (if it applies)
  • How the employee is paid: by the hour, shift, day, week, commission, etc.
  • Regular payday
  • Official name of the employer and any other names used for business (DBA)
  • Address and phone number of the employer's main office or principal location
  • Allowances taken as part of the minimum wage (tips, meal and lodging deductions

Employers who do not provide required notices may have to pay damages of up to $50 per week, per employee, unless they paid employees all required wages. Damages are capped at $2,500 per employee in civil lawsuits filed by workers.

The New York State DOL Web site has copies of the notices for different types of employees such as salaried and hourly.

That Web site has a fact sheet and a list of frequently asked questions on the Wage Theft Prevention Act.

If you would like additional information on the pay notice requirements for New York State employers, do not hesitate to contact our Accounting Services specialists or call us at 1-800-239-1474