A11282 • 2025

Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients

Labor Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Nily Rozic
Last action: 2026-05-28
Official status: In Assembly Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients

Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients without additional cost or delay.

What This Bill Does

Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients without additional cost or delay.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-28 Assembly
REPORTED REFERRED TO RULES
2026-05-11 Assembly
REPORTED REFERRED TO CODES
2026-05-06 Assembly
REFERRED TO CONSUMER AFFAIRS AND PROTECTION

Official Summary Text

Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients
Requires a payroll services business to compile and provide annual wage and tax statements and/or year-end forms to clients without additional cost or delay.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          11282

                                  I N  A S S E M B L Y

                                       May 6, 2026
                                       ___________

        Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Rozic) --
          read once and referred  to  the  Committee  on  Consumer  Affairs  and
          Protection

        AN  ACT  to  amend  the general business law, in relation to requiring a
          payroll services business to compile and provide annual wage  and  tax
          statements and/or year-end forms to clients

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. The general business law is amended by adding a new section
     2  394-j to read as follows:
     3    § 394-J. REQUIREMENTS FOR CERTAIN CONTRACTS INVOLVING PAYROLL SERVICES
     4  BUSINESSES. 1. ANY PAYROLL SERVICES BUSINESS  ENTERING  INTO  A  PAYROLL
     5  SERVICE  CONTRACT OR OTHER AGREEMENT WITH A CLIENT SHALL, AS A CONDITION
     6  OF SUCH CONTRACT OR OTHER AGREEMENT, COMPILE AND PROVIDE  SUCH  CLIENT'S
     7  AND  SUCH  CLIENT'S EMPLOYEES' ANNUAL WAGE AND TAX STATEMENTS, INCLUDING
     8  BUT NOT LIMITED TO W-2 FORMS, AND/OR ANY YEAR-END  FORMS  WITHOUT  ADDI-
     9  TIONAL COST OR DELAY.  NO FINANCIAL OR OTHER DISPUTE BETWEEN THE PAYROLL
    10  SERVICES BUSINESS AND ITS CLIENT SHALL ALLOW SUCH PAYROLL SERVICES BUSI-
    11  NESS  TO  WITHHOLD,  DELAY, OR FAIL TO DELIVER ITS CLIENT'S AND CLIENT'S
    12  EMPLOYEES' ANNUAL WAGE AND TAX STATEMENTS AND/OR ANY YEAR-END FORMS.
    13    2. ANY PAYROLL SERVICES BUSINESS THAT VIOLATES THIS SECTION IS  LIABLE
    14  FOR  A  CIVIL  PENALTY OF NOT MORE THAN ONE THOUSAND DOLLARS FOR A FIRST
    15  VIOLATION AND A CIVIL PENALTY OF NOT MORE THAN ONE THOUSAND FIVE HUNDRED
    16  DOLLARS FOR EACH SUCCEEDING VIOLATION.
    17    3. (A) FOR PURPOSES OF THIS SECTION, THE TERM "PAYROLL SERVICES  BUSI-
    18  NESS" SHALL MEAN A BUSINESS, WITH THE EXCEPTION OF AN OFFICE OF A CERTI-
    19  FIED  PUBLIC ACCOUNTANT, ENGAGED IN THE FOLLOWING WITHOUT ALSO PROVIDING
    20  ACCOUNTING, BOOKKEEPING, OR BILLING SERVICES:
    21    (1) COLLECTING INFORMATION ON HOURS WORKED, PAY RATES, DEDUCTIONS, AND
    22  OTHER PAYROLL-RELATED DATA FROM THEIR CLIENTS; AND
    23    (2) USING SUCH INFORMATION TO GENERATE PAYCHECKS, PAYROLL REPORTS, AND
    24  TAX FILINGS.
    25    (B) A PAYROLL SERVICES BUSINESS MAY USE DATA PROCESSING AND TABULATING
    26  TECHNIQUES AS PART OF PROVIDING THEIR SERVICES.
    27    § 2. This act shall take effect on the ninetieth day  after  it  shall
    28  have become a law.

         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15148-05-6