New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 2. Department of Audit and Control |
Chapter VIII. New York State Social Security Agency |
Part 500. Deposit of Employer/Employee Contributions with the New York State Social Security Agency |
Sec. 500.3. Due date of deposit
Latest version.
- Effective for those payrolls paid on or subsequent to January 1, 1984, the due date of deposit shall be:(a) for a payroll which had been paid at any time between the 1st and 15th day of a month, inclusive, the 21st day of that month; or(b) for a payroll which has been paid at any time between the 16th and last calendar day of a month, inclusive, the 6th day of the subsequent month.A due date of payment which falls on a Saturday, Sunday, or a legal holiday observed by the State of New York will be extended to the next business day. A contribution received subsequent to the due date of deposit is a delinquent payment.