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Senate Bill S9755A

2025-2026 Legislative Session

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

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Sponsored By

Current Bill Status - In Senate Committee Labor Committee

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Bill Amendments

co-Sponsors

2025-S9755 - Details

See Assembly Version of this Bill:
A11282
Current Committee:
Senate Labor
Law Section:
General Business Law
Laws Affected:
Add §394-j, Gen Bus L

2025-S9755 - Summary

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.

2025-S9755 - Sponsor Memo

2025-S9755 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9755
 
                             I N  S E N A T E
 
                               April 2, 2026
                                ___________
 
 Introduced  by  Sen.  SUTTON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Consumer 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:
 
   Section 1. The general business law is amended by adding a new section
 394-j to read as follows:
   § 394-J. REQUIREMENTS FOR CERTAIN CONTRACTS INVOLVING PAYROLL SERVICES
 BUSINESSES.  1.  ANY  PAYROLL  SERVICES BUSINESS ENTERING INTO A PAYROLL
 SERVICE CONTRACT OR OTHER AGREEMENT WITH A CLIENT SHALL, AS A  CONDITION
 OF  SUCH  CONTRACT OR OTHER AGREEMENT, COMPILE AND PROVIDE SUCH CLIENT'S
 AND SUCH CLIENT'S EMPLOYEES' ANNUAL WAGE AND TAX  STATEMENTS,  INCLUDING
 BUT  NOT  LIMITED  TO W-2 FORMS, AND/OR ANY YEAR-END FORMS WITHOUT ADDI-
 TIONAL COST OR DELAY.  NO FINANCIAL OR OTHER DISPUTE BETWEEN THE PAYROLL
 SERVICES BUSINESS AND ITS CLIENT SHALL ALLOW SUCH PAYROLL SERVICES BUSI-
 NESS TO WITHHOLD, DELAY, OR FAIL TO DELIVER ITS  CLIENT'S  AND  CLIENT'S
 EMPLOYEES' ANNUAL WAGE AND TAX STATEMENTS AND/OR ANY YEAR-END FORMS.
   2. A CLIENT OF A PAYROLL SERVICES BUSINESS AND SUCH CLIENT'S EMPLOYEES
 DAMAGED  BY A VIOLATION OF THIS SECTION MAY BRING AN ACTION FOR RECOVERY
 OF  DAMAGES;  PROVIDED,  HOWEVER,  NOTHING  IN  THIS  SECTION  SHALL  BE
 CONSTRUED  TO  AUTHORIZE A CLIENT'S EMPLOYEES TO BRING AN ACTION AGAINST
 SUCH CLIENT FOR ANY DAMAGES CAUSED BY A VIOLATION OF THIS SECTION  BY  A
 PAYROLL SERVICES BUSINESS.
   3.  (A) FOR PURPOSES OF THIS SECTION, THE TERM "PAYROLL SERVICES BUSI-
 NESS" SHALL MEAN A BUSINESS, WITH THE EXCEPTION OF AN OFFICE OF A CERTI-
 FIED PUBLIC ACCOUNTANT, ENGAGED IN THE FOLLOWING WITHOUT ALSO  PROVIDING
 ACCOUNTING, BOOKKEEPING, OR BILLING SERVICES:
   (1) COLLECTING INFORMATION ON HOURS WORKED, PAY RATES, DEDUCTIONS, AND
 OTHER PAYROLL-RELATED DATA FROM THEIR CLIENTS; AND
   (2) USING SUCH INFORMATION TO GENERATE PAYCHECKS, PAYROLL REPORTS, AND
 TAX FILINGS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15148-03-6

co-Sponsors

2025-S9755A (ACTIVE) - Details

See Assembly Version of this Bill:
A11282
Current Committee:
Senate Labor
Law Section:
General Business Law
Laws Affected:
Add §394-j, Gen Bus L

2025-S9755A (ACTIVE) - Summary

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.

2025-S9755A (ACTIVE) - Sponsor Memo

2025-S9755A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9755--A
 
                             I N  S E N A T E
 
                               April 2, 2026
                                ___________
 
 Introduced  by  Sens.  SUTTON,  MYRIE,  SALAZAR,  WEBB -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Consumer  Protection  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 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:
 
   Section 1. The general business law is amended by adding a new section
 394-j to read as follows:
   § 394-J. REQUIREMENTS FOR CERTAIN CONTRACTS INVOLVING PAYROLL SERVICES
 BUSINESSES.  1.  ANY  PAYROLL  SERVICES BUSINESS ENTERING INTO A PAYROLL
 SERVICE CONTRACT OR OTHER AGREEMENT WITH A CLIENT SHALL, AS A  CONDITION
 OF  SUCH  CONTRACT OR OTHER AGREEMENT, COMPILE AND PROVIDE SUCH CLIENT'S
 AND SUCH CLIENT'S EMPLOYEES' ANNUAL WAGE AND TAX  STATEMENTS,  INCLUDING
 BUT  NOT  LIMITED  TO W-2 FORMS, AND/OR ANY YEAR-END FORMS WITHOUT ADDI-
 TIONAL COST OR DELAY.  NO FINANCIAL OR OTHER DISPUTE BETWEEN THE PAYROLL
 SERVICES BUSINESS AND ITS CLIENT SHALL ALLOW SUCH PAYROLL SERVICES BUSI-
 NESS TO WITHHOLD, DELAY, OR FAIL TO DELIVER ITS  CLIENT'S  AND  CLIENT'S
 EMPLOYEES' ANNUAL WAGE AND TAX STATEMENTS AND/OR ANY YEAR-END FORMS.
   2.  ANY PAYROLL SERVICES BUSINESS THAT VIOLATES THIS SECTION IS LIABLE
 FOR A CIVIL PENALTY OF NOT MORE THAN ONE THOUSAND DOLLARS  FOR  A  FIRST
 VIOLATION AND A CIVIL PENALTY OF NOT MORE THAN ONE THOUSAND FIVE HUNDRED
 DOLLARS FOR EACH SUCCEEDING VIOLATION.
   3.  (A) FOR PURPOSES OF THIS SECTION, THE TERM "PAYROLL SERVICES BUSI-
 NESS" SHALL MEAN A BUSINESS, WITH THE EXCEPTION OF AN OFFICE OF A CERTI-
 FIED PUBLIC ACCOUNTANT, ENGAGED IN THE FOLLOWING WITHOUT ALSO  PROVIDING
 ACCOUNTING, BOOKKEEPING, OR BILLING SERVICES:
   (1) COLLECTING INFORMATION ON HOURS WORKED, PAY RATES, DEDUCTIONS, AND
 OTHER PAYROLL-RELATED DATA FROM THEIR CLIENTS; AND
   (2) USING SUCH INFORMATION TO GENERATE PAYCHECKS, PAYROLL REPORTS, AND
 TAX FILINGS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15148-04-6

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