Information for Employers

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Report a termination

Withholding calculator

Calculator video

Email for lump sum payments

Lump sum calculator

Employer publications

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Report New Hires

Employers must report new hires or rehires within 20 days of the date of hire or rehire. For more information, visit the NYS Department of Taxation and Finance New Hire Reporting page.

Please be aware that effective January 1, 2022, employers must also report individuals under an independent contractor arrangement with contract(s) in excess of $2,500. (Note, however, that you may also report individuals with contracts under this threshold if you choose.) Federal rules require that income withholding orders (IWOs) be issued to the employer whenever an individual is reported to the State Directory of New Hires, so you may experience an increase in the number of IWOs received. Such IWOs must be processed in accordance with existing processes for employee income withholding.

Provide information (Wage and Health Benefits Report)

Employers must provide information about an employee or independent contractor, including the employee's contact information, earnings and benefits through a Wage and Health Benefits Report (PDF).

The Wage and Health Benefits Report (WHBR) must be returned in ten (10) business days.

Withhold income

Electronic income withholding (e-IWO)

The electronic income withholding (e-IWO) process is a free and efficient way to receive income withholding orders (IWOs) and accept or reject IWOs. Registering to use e-IWO can save employers an average of $4.50 per order and has the additional benefit of getting support to the family faster.

Withholding calculator for child support

Determine how much you can withhold with the online calculator. Visit Income Withholding for Support to fulfill an income withholding order (IWO). For detailed information about withholding calculations, see Withholding Limitations Worksheet.

Dependent health insurance

Employers must withhold health insurance premiums to provide coverage for dependent children when ordered by a National Medical Support Notice (NMSN) (PDF). The Dependent Health Insurance page explains how to comply with the NMSN.

Lump sum payments

Employers must report and withhold support arrears from lump sum payments (e.g., bonus, commissions, severance pay, dividends). For more information, please email or call the Child Support Helpline at 1-888-208-4485 (TTY: 1-866-875-9975). A separate lump sum withholding calculator is available.

Remit payments

Mailing address for payments

NYS Child Support Processing Center
PO Box 15363
Albany, NY 12212-5363

When to remit

Employers must remit payments withheld for child support to the NYS Child Support Processing Center within seven working days of the date of withholding (the pay date). Payments may be sent by check or submitted electronically via EFT/ EDI.

Health insurance premiums must be paid to the insurance provider.

Report terminations

Employers are required to report "immediately" when an employee or independent contractor with an order for child support leaves their employ for any reason.

Employer Publications