New York Payroll · State + NYC + Yonkers · PFL · IRS Publication 15-T
New York Paycheck Calculator 2025
Estimate your New York take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, graduated New York State income tax (exact-calculation method), New York City resident tax or the Yonkers surcharge where they apply, Paid Family Leave, and disability. Uses 2025 IRS Publication 15-T and 2025 New York withholding schedules.
Pay Details
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
New York State Tax (IT-2104)
NYC and Yonkers residents pay an extra local tax. Commuters who live elsewhere do not.
From your IT-2104. Dual-income couples often file single.
Withholding allowances from IT-2104 line 1.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full New York payroll picture, including employer taxes, unemployment insurance, the IT-2104, and how state and NYC withholding work? Read the New York Payroll Taxes guide.
New York Payroll Taxes Guide →Short Answer
This New York paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), graduated New York State income tax (exact-calculation method), New York City resident tax or the Yonkers surcharge where applicable, Paid Family Leave (0.388% for 2025, capped at $354.53), and disability (DBL). For a single New York City resident earning $80,000 per year paid biweekly with one IT-2104 allowance, gross pay is about $3,077 per period, and net take-home is roughly $2,085 after federal withholding, FICA, about $153 of NY State tax, $109 of NYC tax, and small PFL and disability lines. A worker outside the city at the same salary keeps more because there is no NYC line.
Key Takeaways
- New York withholds a graduated state income tax on every paycheck using the NYS-50-T-NYS exact-calculation (Method II) schedules. This calculator applies them on an annualized basis: subtract the IT-2104 deduction and exemption allowance, apply the annual rate schedule, then divide by pay periods.
- New York City residents pay a separate city income tax (about 2.05% to 4.25% in 2025) withheld in addition to state tax. Yonkers residents pay a surcharge equal to 16.75% of their New York State tax. Commuters who live elsewhere pay neither.
- New York Paid Family Leave is 0.388% of gross wages for 2025, capped at $354.53 for the year. Statutory disability (DBL) is 0.5% of the first $120 of weekly wages, a flat $0.60 per week or $31.20 a year for nearly all full-time employees.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax above $200,000 single / $250,000 MFJ.
- Your New York IT-2104 is separate from your federal W-4. The filing status and allowances you claim on the IT-2104 drive state withholding, so your state and federal withholding can differ. Each allowance is worth $1,000 of annual deduction.
- New York reduced its state and Yonkers withholding rates for payrolls made on or after January 1, 2026. This calculator uses the 2025 schedules; 2026 withholding on the same wages is slightly lower. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 New York Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| NY State Income Tax | 4%–10.9% | No cap | Graduated. Withheld via NYS-50-T-NYS exact-calculation schedules based on IT-2104 status and allowances. |
| NYC Resident Tax | ~2.05%–4.25% | No cap | New York City residents only. Withheld in addition to state tax under NYS-50-T-NYC. |
| Yonkers Resident Surcharge | 16.75% of NY tax | No cap | Yonkers residents only. 16.75% of net New York State tax. Nonresidents pay a 0.5% earnings tax instead. |
| NY Paid Family Leave (PFL) | 0.388% employee | Cap $354.53 (2025) | Deducted from after-tax wages. Reported in W-2 Box 14. Rate set annually. |
| NY Disability (DBL) | 0.5% employee | First $120/week; max $0.60/week | Statutory short-term disability. Flat $31.20 per year for most full-time employees. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The Additional Medicare Tax of 0.9% applies to annualized wages exceeding $200,000 for single filers and head of household, or $250,000 for married filing jointly. This calculator estimates based on annualized wages relative to these thresholds.
Federal Income Tax Withholding
The calculator uses the IRS Publication 15-T percentage method (annualized approach) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Add Step 4a other income; subtract Step 4b additional deductions.
- Apply the percentage method tax tables for the W-4 filing status to the adjusted annual amount.
- Subtract Step 3 dependent credits from the tentative annual withholding.
- Divide by pay periods to get per-period federal withholding.
- Add Step 4c extra withholding per period.
New York State Income Tax Withholding (Exact Calculation Method)
New York withholds state income tax using the NYS-50-T-NYS exact-calculation method (Method II). This calculator applies it on an annual basis, which the state's own Annual Tax Rate Schedule is published for. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract the combined deduction and exemption allowance from Table A. For 2025 this is $7,400 for single filers plus $1,000 per allowance, or $7,950 for married filers plus $1,000 per allowance. The result is annual net wages.
- Apply the annual tax rate schedule for your IT-2104 filing status. The single and married schedules are graduated from 4% up to 10.9% at the top, adding the accumulated tax for lower brackets to the marginal amount. The schedules build in New York's tax-benefit recapture, which is why some mid-range bracket rates dip before rising again.
- Divide the annual New York tax by pay periods to get per-period state withholding.
Head-of-household filers use the single schedule for New York withholding, since the IT-2104 recognizes only single and married status. Because withholding schedules use the IT-2104 rather than actual return figures, the withheld amount is an estimate of your final New York income tax, not the exact liability.
New York City Resident Tax
If you select New York City as your locality, the calculator adds the NYC resident tax computed the same way with the NYS-50-T-NYC exact-calculation annual schedule (graduated from 2.05% to 4.25% in 2025), using the NYC deduction and exemption allowance of $5,000 for single or $5,500 for married, plus $1,000 per allowance. Only New York City residents pay this tax; commuters who live outside the five boroughs do not.
Yonkers Resident Surcharge
If you select Yonkers, the calculator adds a resident surcharge equal to 16.75% of your net New York State tax, as provided by the Yonkers resident income tax surcharge. It is a percentage of the state tax, not of wages. Yonkers nonresidents who only work in the city instead owe a 0.5% earnings tax, which this residence-based calculator does not model.
New York Paid Family Leave and Disability
Paid Family Leave (PFL) is withheld at 0.388% of gross wages for 2025, capped at a maximum annual contribution of $354.53. Once annualized wages exceed about $91,400, the flat cap applies. Statutory disability (DBL) is 0.5% of the first $120 of weekly wages, which works out to a flat $0.60 per week, or $31.20 a year, for nearly every full-time employee. Both are shown as separate lines because both appear on a typical New York pay stub.
Real-World Paycheck Scenarios
Scenario 1: Single New York City Resident
Priya earns $80,000 per year at a media company in Manhattan. She is paid biweekly, files single, lives in New York City, and claims one allowance on her IT-2104. Her biweekly gross is $80,000 ÷ 26 = $3,076.92.
New York State detail (annualized): net wages are $80,000 − ($7,400 + $1,000) = $71,600. That falls in the single bracket over $13,900 but not over $80,650, so annual tax is $600 + 5.85% of ($71,600 − $13,900) = $600 + $3,375.45 = $3,975.45, divided by 26 = $152.90. NYC detail: net wages are $80,000 − ($5,000 + $1,000) = $74,000, which is over $60,000, so annual NYC tax is $2,236 + 4.25% of ($74,000 − $60,000) = $2,831, divided by 26 = $108.88. Priya keeps about $109 less per biweekly paycheck than an identical earner who lives outside New York City.
Scenario 2: Married Worker Outside the City
David earns $95,000 as an engineer in Albany. He is paid biweekly, is married, lives outside New York City and Yonkers, and claims two allowances on his IT-2104. His biweekly gross is $95,000 ÷ 26 = $3,653.85.
David has no NYC line because he lives in Albany. His PFL is capped: 0.388% of $95,000 would be $368.60, above the 2025 maximum of $354.53, so the annual contribution is held at $354.53 (about $13.64 biweekly). This is why higher earners see a flat PFL amount rather than a straight percentage. To confirm the engine, the calculator reproduces New York's own published NYC monthly Example 3 (single, three exemptions, $50,000 monthly wages) exactly at $2,070.50 per month, which is how we verify the New York City math is correct.
Practitioner Insight
The New York withholding surprise we see most often is the New York City line. Employees who move from a commuter suburb into Manhattan are usually ready for the state tax, but many are caught off guard by the separate city tax stacked on top. On an $80,000 salary that city line is roughly $2,800 a year that a resident of Long Island or New Jersey at the same job does not pay. We make sure clients relocating into the five boroughs update their IT-2104 and understand that the NYC tax is theirs for every day they are a city resident.
A second pattern: dual-income married couples who both claim married status with allowances on the IT-2104. Because New York withholding assumes only one earner is filling the bracket, two married-status paychecks frequently under-withhold state tax and produce an April balance due on Form IT-201. The fix is usually to file the IT-2104 as single, or to reduce allowances to zero, on the lower-earning spouse's certificate. New York's own IT-2104 worksheet flags this, but it is easy to skip.
A third situation worth flagging: the PFL cap and the tiny disability line. Clients sometimes ask why their Paid Family Leave deduction stops growing partway through the year, or why there is a stray $0.60 line on the stub. PFL is capped at $354.53 for 2025, and the DBL contribution is limited to $0.60 a week by the $120 weekly wage cap. Neither is large, but both are real, and both belong on an accurate New York paycheck estimate, which is why this tool shows them separately.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) contribution of $300 per biweekly period reduces wages subject to federal and New York income tax withholding by $300, but not disability or FICA. This calculator does not include pre-tax deductions; actual state and federal income tax withholding is lower and net pay is typically higher than the estimate.
- 2026 rate reductions: New York reduced its state and Yonkers withholding rates for payrolls made on or after January 1, 2026. This calculator uses the 2025 schedules, so a 2026 paycheck on the same wages will show slightly lower New York State and Yonkers withholding. The NYC schedule did not change.
- Yonkers nonresidents: The Yonkers option applies the 16.75% resident surcharge. If you work in Yonkers but live elsewhere, you instead owe a flat 0.5% nonresident earnings tax on Yonkers wages, which this residence-based tool does not model.
- Dual-income households: New York and federal allowance systems are separate. If both spouses work and each claims married status with allowances on the W-4 and IT-2104, combined state and federal withholding is often insufficient. Filing the IT-2104 as single frequently corrects New York under-withholding.
- Part-year city residency and mid-year moves: If you move into or out of New York City or Yonkers during the year, only the resident portion of your wages is subject to the local tax. This calculator assumes a full year at the locality you select, so a mid-year move will over- or under-state the local line.
Frequently Asked Questions
How is take-home pay calculated in New York?
New York take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), New York State income tax withholding, any New York City resident tax or Yonkers resident surcharge, New York Paid Family Leave (0.388% for 2025), and New York disability (DBL) contributions. Federal withholding uses IRS Publication 15-T. New York State withholding uses the NYS-50-T-NYS exact-calculation method: subtract the combined deduction and exemption allowance from wages, apply the graduated annual tax rate schedule for your IT-2104 filing status, then divide by pay periods. New York City residents add a separate city tax; Yonkers residents add a surcharge equal to 16.75% of their New York State tax.
Does New York City have its own income tax?
Yes. New York City residents pay a separate city income tax that their employer withholds in addition to New York State tax. The NYC resident withholding rates for 2025 run from about 2.05% to 4.25% on graduated brackets under the NYS-50-T-NYC exact-calculation schedules. The city tax applies only to New York City residents (the five boroughs). Nonresidents who merely work in the city do not pay NYC personal income tax. If you move into or out of the city during the year, only the resident portion is subject to the city tax.
What is the Yonkers resident income tax surcharge?
Yonkers residents pay a resident income tax surcharge equal to 16.75% of their net New York State income tax. It is not 16.75% of wages; it is 16.75% of the state tax itself. On a New York State tax of $4,000, the Yonkers surcharge is about $670. Yonkers nonresidents who work in Yonkers instead pay a 0.5% earnings tax on wages, not the resident surcharge. This calculator applies the 16.75% resident surcharge when you select Yonkers as your locality.
What is the IT-2104 form?
Form IT-2104 is New York's Employee's Withholding Allowance Certificate, the state equivalent of the federal Form W-4. It sets your New York filing status (single or married) and the number of withholding allowances used to compute your combined deduction and exemption allowance. Each allowance is worth $1,000 of annual deduction under the exact-calculation method. New York allowances are separate from your federal W-4, so your state and federal withholding can differ. Dual-income married couples often file IT-2104 as single, or claim fewer allowances, to avoid under-withholding.
What is New York Paid Family Leave and how much is withheld in 2025?
New York Paid Family Leave (PFL) is a state insurance program funded by employee payroll deductions. For 2025 the employee contribution is 0.388% of gross wages per pay period, capped at a maximum of $354.53 for the year. Employees earning less than the statewide average weekly wage of $1,757.19 contribute less than the cap, in line with their actual wages. PFL is deducted from after-tax wages and reported in Box 14 of Form W-2. The contribution rate is set each year by the Department of Financial Services.
What is the New York disability (DBL) deduction on my paycheck?
New York's statutory Disability Benefits Law (DBL) provides short-term disability coverage funded partly by employees. The employee contribution is one-half of one percent (0.5%) of the first $120 of weekly wages, capped at $0.60 per week, or a maximum of $31.20 per year. Because of the $120 weekly wage cap, almost every full-time employee pays the flat $0.60 per week. DBL is separate from Paid Family Leave, though both appear on many New York pay stubs and are sometimes combined by payroll systems.
Why does my New York withholding differ from my actual state income tax?
Employer withholding is an estimate produced by the NYS-50-T-NYS exact-calculation schedules based on your IT-2104 filing status and allowances. Your final New York income tax is computed on Form IT-201 using your actual taxable income, deductions, credits, and other income. Withholding does not account for itemized deductions, additional income, capital gains, or credits. Any difference is settled as a refund or balance due when you file your New York return. New York also reduced its withholding rates for payrolls made on or after January 1, 2026, so 2026 withholding on the same wages is slightly lower than the 2025 figures shown here.
Why is my New York take-home pay lower than in a no-income-tax state?
New York withholds a graduated state income tax, and New York City residents pay an additional city tax, neither of which exists in states like Texas or Florida. New York also deducts small Paid Family Leave and disability contributions. At the same gross salary, a New York City resident keeps noticeably less of each paycheck than a worker in a no-income-tax state. This calculator shows the New York State tax, NYC or Yonkers tax, PFL, and disability lines separately so you can see exactly where the difference goes.
What To Do Next
If your New York paycheck estimate looks off, first confirm your IT-2104 filing status, allowances, and residence (New York City, Yonkers, or elsewhere) match what you filed with your employer, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages for both federal and state income tax. To understand how your withholding connects to your year-end New York return, see the New York Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand all the line items on your New York pay stub, including the PFL and disability deductions, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed New York refund, use the New York Refund Tracker.
Sources & Editorial Disclosure
- NYS-50-T-NYS, New York State Withholding Tax Tables and Methods, exact-calculation (Method II) annual tax rate schedules and Table A deduction and exemption allowances (2025 basis; publication revised for 2026)
- NYS-50-T-NYC, New York City Resident Withholding Tax Tables and Methods, NYC exact-calculation annual schedule and deduction/exemption allowances
- New York State Department of Taxation and Finance, New York City and Yonkers resident tax (Yonkers resident surcharge 16.75%; nonresident earnings tax 0.5%)
- New York State Paid Family Leave, 2025 employee contribution rate 0.388% and $354.53 annual cap
- New York State Workers' Compensation Board, statutory disability (DBL) employee contribution (0.5% of first $120 weekly wages, max $0.60/week)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the New York State Department of Taxation and Finance. For informational purposes only.