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Northeast States and Tax Information

Fingercheck's tax requirements for states in the Northeast region of the United States.

Jeffrey Mo avatar
Written by Jeffrey Mo
Updated over 9 months ago

Fingercheck requires that all clients register for state and local payroll tax accounts, where they are required to make payments. Employers are responsible for paying all payroll taxes, including the employees’ portion withheld from their paychecks.

This article will provide you with Fingercheck's tax requirements for these states in the Northeast region of the United States:

Each state includes a section for payroll tax facts and supported filings. The payroll tax facts section gives more details about each state.

The tax ID format will list examples of accepted tax IDs that can be entered in Fingercheck for successful payroll filings.

The new employer rate is the rate that the state assigns to employers who sign up for a brand-new unemployment account. We are also providing the range of unemployment rates the state can assign to a single employer.

The unemployment wage base is the wage limit on employee taxable wages paid during the calendar year that employers are required to calculate and pay unemployment taxes.

The minimum wage is the minimum wage employees should be paid.

The supported filings section provides more details about the unemployment and withholding filings supported by Fingercheck, in addition to details about withholding tax frequencies and new hire reporting.


Connecticut

To be able to fully utilize Fingercheck’s all-in-one payroll services in Connecticut, your company must first be registered for the following payroll tax accounts:

Connecticut Payroll tax facts

Unemployment tax ID format: ##-###-## (7 digits)

New employer unemployment rate: 2.5%

Min - max unemployment rate: 1.1% - 7.8%

Unemployment wage base: $25,000

Withholding tax ID format: ######### ### (9 digits with a 3 digit location code), also called a Connecticut Tax Registration Number

Minimum wage: $15.69

Paid Family Leave (PFL) tax ID format: ######### (9 digits)

Connecticut Paid Family Leave is an employee funded program through payroll deductions. Employers must collect and submit their employees’ contributions.

Connecticut supported filings

Fingercheck supports all payroll and new hire reporting in Connectcut. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Withholding

Payment

Per payroll

Withholding

Quarterly reconciliation (CT-941)

Quarterly

Withholding

Annual reconciliation (CT-W3)

Annually

Withholding

Annual wage and tax statements (CT-W2)

Annually

Unemployment

Payment

Quarterly

Unemployment

Employer Contribution Return and Employee Earnings Report (UC-5A / UC-2)

Quarterly

Paid Family Leave

Employee earnings report and contributions

Quarterly

Register for Connecticut payroll accounts

Employers will need to register for three payroll accounts in Connecticut to allow Fingercheck to successfully draft and file your state taxes.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can register online for their unemployment account using the Connecticut Employer Registration portal. You will receive your tax ID upon successfully completing the online registration.

If you have any questions, you can contact the Connecticut Department of Labor by phone at 860-263-6567.

Withholding

Employers can register online for their withholding account and establish their myconneCT account. Employers will receive their Connecticut Tax Registration Number within 10 business days of completing the online application.

If you have any questions, you can contact the Department of Revenue Services by phone at 860-297-5962.

Paid Family Leave

Employers can register online after creating a CT.gov account. If you have any questions, you can contact the Connecticut Paid Leave Authority using their Customer Support Inquiry.


Maine

To be able to fully utilize Fingercheck’s all-in-one payroll services in Maine, your company must first be registered for the following payroll accounts:

Maine Payroll tax facts

Unemployment tax ID format: ########## (10 digits)

New employer unemployment rate: 2.04%

Min - max unemployment rate: 0.00 - 5.75%

Unemployment wage base: $12,000

Withholding tax ID format: ####-#### (8 digits)

Minimum wage: $14.15

Maine supported filings

Fingercheck supports all payroll and new hire reporting in Maine. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Unemployment

Return of Unemployment Contributions (ME UC-1)

Quarterly

Withholding

Payment

Per payroll

Withholding

Reconciliation of Income Tax Withheld (W-3 ME)

Annually

Withholding

Wage and Tax Statement (W-2)

Annually

Register for Maine payroll accounts

Employers will need to register for two payroll accounts in Maine to allow Fingercheck to successfully draft and file your state taxes.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can use the Maine Reemployment site to submit their employer registration online for their unemployment account. You will receive your tax ID and rate upon successfully completing the online registration.

If you have any questions about your account or registration, you can contact the Maine Department of Labor by phone at 207- 623-7900.

Withholding

Employers can use the Maine Tax Portal to submit their business registration online for their withholding account. You will receive it upon successfully completing the online registration.

If you have any questions about your account or registration, you can contact Maine Revenue Services by phone at 207-626-8475, or by email at withholding.tax@maine.gov


Massachusetts

To be able to fully utilize Fingercheck’s all-in-one payroll services in Massachusetts, your company must first be registered for the following payroll accounts:

Massachusetts Payroll tax facts

Unemployment tax ID format: ######## (8 digits)

New employer unemployment rate: 1.87%

Min - max unemployment rate: 0.73 - 11.13%

Unemployment wage base: $15,000

Massachusetts has supplemental taxes as part of its unemployment tax. Employers are responsible for the following:

  • Employer Medical Assistance Contribution (EMAC): range of 0.12 - 0.34%. Rate assigned is determined on the age of the unemployment account (0.12% fourth year of liability; 0.24% fifth year of liability; and 0.34% sixth year or later of liability)

  • Workforce Training Fund (WTF): 0.56%

  • Massachusetts Covid-19 Recovery Assessment: rate is 40.15% of the employer’s experience rate.

Withholding tax ID format: WTH-########-### (11 digits)

Minimum wage: $15.00

Paid Medical and Family Leave (PMFL) tax ID format: PFL-########-### (11 digits)

Employers with fewer than 25 employees are considered small employers and can choose not to pay the employer contribution. You must collect and submit your employees’ contributions.

Massachusetts supported filings

Fingercheck supports all payroll and new hire reporting in Massachusetts. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Employers must assign a Third Party Administrator (TPA) to Fingercheck to allow successful filings and payments for all state taxes.

Unemployment TPA

The Massachusetts Department of Unemployment Assistance (DUA) requires employers to set up TPA for unemployment tax through their DUA online portal. You need to assign TPA to Agent ID 111791.

Withholding TPA

The Massachusetts Department of Revenue requires employers to set up and/or accept TPA for both their withholding and Paid Family and Medical Leave (PFML) from their MassTaxConnect portal. You will need to make sure TPA has been assigned to both withholding and PFML; this will require you to assign TPA separately for both taxes.

Tax

Filing and payment

Frequency

Unemployment

Employment and Wage Detail Report and payment

Quarterly

Withholding

Payment

Per payroll

Withholding

Employer’s Return of Income Taxes Withheld (M-941)

Monthly / Quarterly / Annually

Withholding

Wage and Tax Statement (W-2)

Annually

Paid Family Medical Leave

Filing and payment

Annually

Register for Massachusetts payroll accounts

Employers will need to register for three payroll accounts in Massachusetts to allow Fingercheck to successfully draft and file your state taxes.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can register online for their unemployment account. If you have any questions, you can contact the DUA by phone at 617-626-5075.

TPA must be assigned to Agent ID 111791.

Withholding

Employers can register online for their withholding account using MassTaxConnect. If you have any questions, you can contact the MassTax office by phone at 617-887-6367.

TPA must be set up.

Paid Family and Medical Leave

Employers can register online for their withholding account using MassTaxConnect. If you have any questions, you can contact MassTax by phone at 617-887-6367.

TPA must be set up.


New Hampshire

To be able to fully utilize Fingercheck’s all-in-one payroll services in New Hampshire, your company must first be registered for the following payroll account:

New Hampshire Payroll tax facts

Unemployment tax ID format: ######### (9 digits). Also known as an Employer Account Number.

New employer unemployment rate: 1.70%

Min - max unemployment rate: 0.1 - 7.5%

Unemployment wage base: $14,000

New Hampshire has supplemental tax as part of its unemployment tax. Employers are responsible for the following:

  • Variable Administrative Contribution: employers can be charged up to 0.4%.

Minimum wage: $7.25

New Hampshire supported filings

Fingercheck supports all payroll and new hire reporting in New Hampshire. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Unemployment

Quarterly Tax Report and payment

Quarterly

Register for New Hampshire payroll accounts

Employers will need to register for one payroll account in New Hampshire to allow Fingercheck to successfully draft and file your state taxes.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can register online for their unemployment account. If you have any questions, you can contact the NHES by phone at 603-228-4033 or 603-228-4034.

NHES will mail you a Determination of Liability notice listing your account information, including your EAN and tax rate.


New Jersey

To be able to fully utilize Fingercheck’s all-in-one payroll services in New Jersey, your company must first be registered for the following payroll tax accounts:

New Jersey Payroll tax facts

Unemployment tax ID format: ###-###-###/### (12 digits), FEIN is used as part of the tax ID.

New employer unemployment rate: 3.40% (rate includes UI = 3.2828% + Workforce Development = 0.1175%)

Min - max unemployment rate: 1.2- 7.0% (includes UI + Workforce Development)

Unemployment wage base: $42,300

New Jersey has supplemental taxes as part of its unemployment tax. Employers are responsible for the following:

  • Employer Disability Insurance

    • New employer rate: 0.50%

    • Min - max rate: 0.1 - 0.75%

    • Wage base: $42,300

  • Employee Family Leave Insurance

    • Rate: 0.09%

    • Wage base: $161,400

    • Maximum deduction: $145.26

Withholding tax ID format: ###-###-###/### (12 digits), FEIN is used as part of tax ID.

Minimum wage: $15.13

New Jersey has local taxes:

  • City of Newark tax ID format: ######### (9 digits), FEIN is used as part of tax ID.

New Jersey supported filings

Fingercheck supports all payroll and new hire reporting in New Jersey. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

New Jersey requires a combined filing for employer withholding and unemployment taxes.

Agency

Filing and payment

Frequency

New Jersey withholding and unemployment

Employer’s Quarterly Report (NJ-927)

Quarterly

New Jersey withholding and unemployment

Employer’s Quarterly Report (NJ-927W)

Quarterly

New Jersey withholding and unemployment

Employer Report of Wages Paid (NJ WR-30)

Quarterly

New Jersey withholding and unemployment

Gross Income Tax Reconciliation of Tax Withheld (NJ-W-3)

Annually

New Jersey withholding and unemployment

Income Tax Employer Reconciliation (NJ-EFW2)

Annually

Withholding

Payments

Per payroll

Local: Newark

Filing and payment

Quarterly

Local: Newark

Wage and Tax Statement (W-2)

Annually

Register for New Jersey payroll accounts

New Jersey offers employers a combined registration for their unemployment and withholding accounts online with the Business Registration.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can register online for both unemployment and withholding accounts.

If you have any questions about your unemployment account or registration, you can submit a support request online.

Withholding

Employers can register online for both unemployment and withholding accounts.

If you have any questions about your withholding account or registration, you can submit a support request online.

Local

Employers can complete the Payroll Tax Registration Form and mail it to the address on the form. You should receive your tax ID in the mail within 5-10 business days.

If you have any questions, you can contact the City of Newark Finance at 973-733-4311, or send them an email at 4311newark@ci.newark.nj.us.

You can also check out their online FAQ for more information about opening a business in the city of Newark.


New York

To be able to fully utilize Fingercheck’s all-in-one payroll services in New York, your company must first be registered for the following payroll accounts:

New York Payroll tax facts

Unemployment tax ID format: ######## (8 digits)

New employer unemployment rate: 4.025%

Min - max unemployment rate: 2.025% - 9.825%

Unemployment wage base: $12,500

New York has a supplemental tax as part of its unemployment tax. Employers are responsible for the following:

  • Re-Employment Service Fund rate: 0.075%

Withholding tax ID format: ######### (9 digits), FEIN is used as part of the tax ID.

Minimum wage: $16.00

New York has local taxes: New York local taxes are combined with state withholding payments and filings. Employers do not need to register for a separate local tax account.

  • New York City: ######### (9 digits), FEIN is used as the tax ID.

  • Yonkers: ######### (9 digits), FEIN is used as the tax ID.

In addition to unemployment, withholding, and local taxes, Fingercheck supports the following:

  • Paid Family Leave (PFL): employee payroll deductions fund the PFL program which allows employees to take leave while they support their families.

  • State Disability Insurance (SDI): employees contribute 0.5% of their gross pay towards SDI, not to exceed $0.60 a week. Fingercheck calculates SDI contributions, but does not draft and pay your New York SDI. Please note that New York requires all employers with employees working in New York obtain a state disability insurance policy immediately upon hiring.

  • Metropolitan Commuter Transportation Mobility Tax (MCTMT): tax for the Metropolitan Transportation Authority.

  • PrompTax: Employers reporting aggregate tax withheld on Form NYS-45 in the amount of $100,000, may be required to participate in PrompTax.

New York supported filings

Fingercheck supports all payroll and new hire reporting in New York. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Unemployment

Combined Withholding, Wage Reporting, And Unemployment Insurance Return (NYS-45)

Quarterly

Withholding

Return of Tax Withheld (NYS-1)

Per payroll

Local: New York City

Return of Tax Withheld (NYS-1)

Per payroll

Local: Yonkers

Return of Tax Withheld (NYS-1)

Per payroll

Register for New York payroll accounts

New York offers employers a combined registration for their unemployment and withholding accounts online with Business Employer Registration by submitting a NYS 100.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can submit their NYS 100 unemployment registration online. You will receive your tax ID in the mail within 5 business days.

Withholding

Employers can submit their NYS 100 withholding and local registrations online.

Please note that even though the FEIN will be used for your tax ID, you are still required to submit a registration. If a registration is not completed, tax filings and payments may not be accepted, which could result in penalties and notices.


Pennsylvania

To be able to fully utilize Fingercheck’s all-in-one payroll services in Pennsylvania, your company must first be registered for the following payroll accounts:

Pennsylvania Payroll tax facts

Unemployment tax ID format: ####### (7 digits)

New employer unemployment rate: 3.82%

Min - max unemployment rate: 1.419 - 10.3734%

Unemployment wage base: $10,000

Withholding tax ID format: ####-#### (8 digits)

Minimum wage: $7.25

Pennsylvania has local taxes:

Pennsylvania utilizes the services of tax collectors to receive payments and filings for all local taxes. There are many tax collectors that service local taxes, but we will only mention a select few in this article.

Check out PA ACT 32 to find out more about PA local taxes.

Pennsylvania local taxes consist of earned income tax (EIT), Local Services Tax (LST), and school district taxes. Most school district taxes have been combined with EIT.

To find out more about Pennsylvania locals, check out PA Local Withholding Tax FAQs.

Pennsylvania supported filings

Fingercheck supports all payroll and new hire reporting in Pennsylvania. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Unemployment

Quarterly Wage and Tax Information

Quarterly

Withholding

Payment

Per payroll

Withholding

Quarterly Return of Withholding Tax (PA-W3)

Quarterly

Withholding

W-2 Transmittal Annual Reconciliation (REV-1667)

Annually

Withholding

Wage and Tax Statement (W-2)

Local: Pittsburgh

Quarterly Payroll Expense Tax (ET-1)

Quarterly

Local: Pittsburgh

Local Services Tax Quarterly Return (LS-1)

Quarterly

Local: Pittsburgh

Local Services Tax Annual Reconciliation

Annually

Local: Pittsburgh

Wage and Tax Statement (W-2)

Annually

Local: Philadelphia

Payment

Per payroll

Local: Philadelphia

Quarterly Wage Tax Return

Quarterly

Local: Philadelphia

Wage and Tax Statement (W-2)

Annually

Local: Other tax collectors

Quarterly Earned Income Tax (EIT) Filing

Quarterly

Local: Other tax collectors

Earned Income Tax (EIT) Annual Reconciliation

Annually

Local: Other tax collectors

Wage and Tax Statement (W-2)

Annually

Local: Other tax collectors

Quarterly Local Services Tax (LST) Filing

Quarterly

Register for Pennsylvania payroll accounts

Employers will need to register for state and local payroll accounts in Pennsylvania to allow Fingercheck to successfully draft and file your state taxes.

Pennsylvania offers employers a combined registration for their unemployment and withholding accounts online with the Business Tax Registration.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Pennsylvania offers employers a combined registration for their unemployment and withholding accounts online with the Business Tax Registration.

If you have any questions about your unemployment account or registration, you can contact the Pennsylvania Department of Revenue by phone at 1-888-PATAXES (1-888-728-2937).

Withholding

Pennsylvania offers employers a combined registration for their unemployment and withholding accounts online with the Business Tax Registration.

If you have any questions about your withholding account or registration, you can contact Employer Tax Services by phone at 1-866-403-6163.

Local

Pittsburgh

Employers can register online with the City of Pittsburgh Finance. You should receive you tax ID in the mail within 5-10 business days.

If you have any questions about your account or registration, you can contact them by phone at 412-255-2543.

Philadelphia

Employers can register online with the Philadelphia Department of Revenue. If you have any questions about your account or registration, you can contact them by phone at 215-686-6579, or email them at revenue@phila.gov.

Berkheimer

Employers can register online for LST taxes, or they can choose to complete the Employer Registration Form and email the form to eLST@goberk.com.

If you have any questions about your account, registration, or how to register for EIT taxes, you can contact them by phone at 610-588-5765.

York Adams

Employers can complete the Employer Registration Form and email the form to employer@yatb.com. You will receive an email with your tax ID.

If you have any questions about your account, registration, or how to register for EIT taxes, you can contact the York Adams Tax Bureau by phone at 717-845-1584.

Keystone

Employers can register online. If you have any questions about your account or registration, you can contact Keystone by phone at 724-978-0328.

Jordan Tax Service (JTS)

Employers need to create a Registration ID and password by calling the JTS Act 32 Help Line at 412-345-7966 to create a Registration ID and password. Once these are created, you can continue the registration process.


Rhode Island

To be able to fully utilize Fingercheck’s all-in-one payroll services in Rhode Island, your company must first be registered for the following payroll tax accounts:

Rhode Island Payroll tax facts

Unemployment tax ID format: ########## (10 digits)

New employer unemployment rate: 1.00%

Min - max unemployment rate: 1.1 - 9.7%

Unemployment wage base: $29,200 Tier I Employers; $30,700 Tier II Employers

Withholding tax ID format: ######### (9 digits), FEIN is used as the tax ID.

Minimum wage: $14.00

Rhode Island supported filings

Fingercheck supports all payroll and new hire reporting in Rhode Island. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Register for Rhode Island payroll accounts

Rhode Island offers employers a combined registration for their unemployment and withholding accounts online with Business Registration.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll tax account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Rhode Island offers employers a combined registration for their unemployment and withholding accounts online with Business Registration.

If you have any questions about your unemployment account or registration, you can contact DLT by phone at 401-574-8700.

Withholding

Rhode Island offers employers a combined registration for their unemployment and withholding accounts online with Business Registration.

If you have any questions about your withholding account or registration, you can contact the Rhode Island Department of Revenue by phone at 401-574-8829, or you can check out their Contact Us for a full list of how you can reach them.


Vermont

To be able to fully utilize Fingercheck’s all-in-one payroll services in Vermont, your company must first be registered for the following payroll accounts:

Vermont Payroll tax facts

Unemployment tax ID format: ####### (7 digits)

New employer unemployment rate: 1.00%

Min - max unemployment rate: 0.4 - 5.4%

Unemployment wage base: $14,300

Withholding tax ID format: WHT-######## (WHT + 8 digits)

Minimum wage: $13.67

Vermont supported filings

Fingercheck supports all payroll and new hire reporting in Vermont. A new hire report is submitted for every new hire and employee that you rehired in Fingercheck.

Tax

Filing and payment

Frequency

Unemployment

Wage and Contribution Report (VT C-101)

Quarterly

Withholding

Tax Payment (VT WHT-430)

Per payroll

Withholding

Reconciliation and Health Care Contribution (VT WHT-436)

Quarterly

Withholding

Health Care Contribution Tax Payment (VT WHT-430)

Quarterly

Withholding

Annual Withholding Reconciliation (VT WHT-434)

Annually

Withholding

Wage and Tax Statement (W-2)

Annually

Register for Vermont payroll accounts

Employers will need to register for two payroll accounts in Maine to allow Fingercheck to successfully draft and file your state taxes.

Check out How to Register for a State Tax ID to find out more about working with our partner to submit an employer registration for a payroll account.

Once you receive your tax ID, check out How to Add a State Tax ID in Fingercheck.

Unemployment

Employers can register online for their unemployment account. You will receive your tax ID and rate upon successfully completing the online registration.

If you have any questions about your account or registration, you can contact the Vermont Department of Labor by phone at 802-828-4344.

Withholding

Employers can register online for their withholding account. You will receive your tax ID within 10-15 business days after successfully completing the online registration.

If you have any questions about your account or registration, you can contact Vermont Department of Taxes by phone at 802-828-2551.


Need to know more about another state?


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