New York paychecks in 2026: what changed
New York's withholding tables changed for 2026 after rate cuts passed in 2025. Here is what changed.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- New withholding tables for New York State, New York City and Yonkers from January 1, 2026. If you filled in an IT-2104 worksheet before 2026, the Tax Department asks employers to encourage a new one.
- Paid Family Leave: 0.432% of wages, up to $411.91 (was 0.388% and $354.53).
- Minimum wage: $17.00 in New York City, Long Island and Westchester (was $16.50) and $16.00 elsewhere (was $15.50).
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 New York paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- NYS Department of Taxation and Finance — NYS-50-T-NYS, New York State Withholding Tax Tables and Methods (1/26) — effective January 1, 2026; Table A/B/C deduction and exemption allowances; Method II tables and worked examples; Method III top rates; supplemental rate 11.70%
- NYS Department of Taxation and Finance — NYS-50-T-NYC, New York City Withholding Tax Tables and Methods (1/26) — NYC resident Method II tables and worked examples; supplemental rate 4.25%
- NYS Department of Taxation and Finance — NYS-50-T-Y, Yonkers Withholding Tax Tables and Methods (1/26) — Yonkers resident withholding = State Method II result × 16.75%; worked examples
- NYS Department of Taxation and Finance — Form IT-2104 (2026) — status boxes; separate allowances for State/Yonkers (line 1) and NYC (line 2)
- NYS Department of Taxation and Finance — IT-2104-I instructions (2026) — no IT-2104 with a 2020-or-later W-4: employer may use zero allowances; head of household marks the Single box
- NYS Department of Taxation and Finance — Income subject to withholding — wages for federal income tax withholding purposes
- NYS Workers' Compensation Board — Disability and Paid Family Leave insurance (deduction and waiver) — DBL: one-half of one percent of wages, no more than sixty cents a week; employers may, but need not, collect
- NYS Department of Financial Services — 2026 Paid Family Leave premium rate decision — 0.432% of wages, annual maximum $411.91
- New York Paid Family Leave — Cost and deductions — deducted from after-tax wages; 2025: 0.388%, $354.53
- New York Paid Family Leave — Updates for 2026 — 2026 NYSAWW $1,833.63; maximum weekly benefit $1,228.53
- New York State Department of Labor — History of the minimum wage — $17.00 NYC, Long Island and Westchester; $16.00 rest of state from January 1, 2026
- New York State Department of Labor — Minimum wage for tipped workers
- New York State Department of Labor — Wages and hours FAQ — overtime after 40 hours in a payroll week; Labor Standards wage claims
- New York Labor Law § 191 — Frequency of payments — manual workers weekly; clerical and other workers at least semi-monthly; final pay by the regular payday