New York § 852 - 852Imposition and rate of tax
Full text of New York New York Consolidated Laws § 852 — 852Imposition and rate of tax, with citation guidance and answers to common questions.
§ 852. 852Imposition and rate of tax
§ 852. Imposition and rate of tax. A tax is hereby imposed on the payroll expense paid by electing employers to covered employees. For two thousand nineteen, the tax shall be equal to one and one-half percent of the payroll expense paid by electing employers to covered employees during the calendar quarter. For two thousand twenty, the tax shall be equal to three percent of the payroll expense paid by electing employers to covered employees during the calendar quarter. For two thousand twenty-one and thereafter, the tax shall be equal to five percent of the payroll expense paid by electing employers to covered employees during the calendar quarter. An electing employer shall only be subject to the tax imposed under this article on the payroll expense paid to any covered employee during the calendar year in excess of forty thousand dollars.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 852
What does New York Consolidated Laws § 852 cover?
Section 852 ("852Imposition and rate of tax") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 852?
A common citation format is "New York Consolidated Laws § 852" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 852 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.