NYS Implements Electronic Certified Payroll Reporting Requirement
Starting December 31, 2025, all contractors and subcontractors working on projects covered under Labor Law 220 (Article 8) must provide electronic payroll reports to the NYS Department of Labor, through its electronic payroll portal, at least every 30 days. Failure to submit the required payrolls with 14 days of their due date will result in a $100 per day penalty. This change includes all public works projects covered by Article 8 of the Labor Law, including privately owned projects covered by prevailing wage requirements (Section 224-a) and certain renewable energy system projects (Section 224-d).The DOL has issued a step-by-step guide for establishing an account, https://dol.ny.gov/Electronic-Payroll . The DOL portal is accessible through a NY.gov account. Your firm must also be registered in the NYS Contractor Registry.
To submit in the contractor portal, you will need the following information:
In addition to the above information, you will be required to obtain the following information for each employee:
The new law applies to new covered projects and existing projects. The DOL certified payroll reporting system will display due dates based on the information specified when the project was created in the portal. It also is a forward-looking law in that it does not require the submission of prior payrolls, only those after December 31, 2025. There is a fine of $100 per day for payrolls submitted more than 14 days late. if a contractor or subcontractor willfully fails to provide accurate payroll records, they can be found guilty of a class E felony and subject to a civil penalty of up to $1,000. No work payrolls are also required.
If you would like more information or assistance, kindly reach out to Lorraine D’Angelo, lorraine@ldaconmplianceconsulting.com or call (914) 548-6369.