Reading a New York pay stub, line by line
New York stubs carry more state lines than almost any other state. Here's what each one means in 2026:
NYPFL (New York Paid Family Leave). An employee-funded deduction of 0.432% of gross wages in 2026, capped at $411.91 for the year. It funds up to 12 weeks of paid leave to bond with a child or care for family. On a $60,000 salary it takes about $259/year (~$10 per biweekly check).
NYSDI / DBL (Disability Benefits). The oldest line on a NY stub: 0.5% of wages, but never more than $0.60 per week — about $31 a year, a rate set by statute. It funds short-term off-the-job disability benefits.
NY State Income Tax. Progressive, 3.90%–10.9% in 2026 (the bottom five rates were just cut in the state budget). Most workers' wages fall in the 5.40% bracket, which starts at just $13,900 of taxable income.
NYC Resident Tax (if you live in the five boroughs). New York City residents pay an extra 3.078%–3.876% city income tax, withheld right on the stub. Yonkers residents pay a 16.75% surcharge on their state tax instead. Live anywhere else in New York? No local income tax — NYC and Yonkers are the only two.
Plus the standard federal lines: federal income tax, Social Security (6.2% up to $184,500), Medicare (1.45%).
New York paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 3.90%–10.9% progressive |
| NY PFL (employee) | 0.432% of gross, cap $411.91/yr |
| NYSDI / DBL (employee) | 0.5%, max $0.60/week |
| Local income taxes | NYC (3.078%–3.876%) and Yonkers only |
| Minimum wage — NYC, Long Island, Westchester | $17.00/hr |
| Minimum wage — rest of state | $16.00/hr |
| Pay frequency law | Manual workers: weekly; others: semimonthly |
| Pay stub required? | Yes — with every payment (Wage Theft Prevention Act) |
What you actually take home in New York (2026 estimates)
Estimated for a single filer taking the standard deduction, including federal tax, Social Security, Medicare, NY income tax, NY PFL, and NYSDI (excluding NYC tax — add it below if you live in the five boroughs):
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $32,553 | $1,252 | $2,713 | 18.6% |
| $60,000 | $47,457 | $1,825 | $3,955 | 20.9% |
| $75,000 | $57,784 | $2,222 | $4,815 | 23.0% |
| $100,000 | $73,877 | $2,841 | $6,156 | 26.1% |
| NYC-area min wage, full-time ($17.00/hr) | $29,095 | $1,119 | $2,425 | 17.7% |
| Upstate min wage, full-time ($16.00/hr) | $27,545 | $1,059 | $2,295 | 17.2% |
NYC residents: subtract roughly another 3.1%–3.9% of taxable income — about $1,890/year at a $60,000 salary.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, official 2026 NY tax schedule and $8,000 state standard deduction (IT-2105-I), PFL 0.432%, DBL $0.60/wk. Estimates only — your withholding depends on your W-4/IT-2104, credits, and pre-tax benefits.
What New York jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $52.62 | $109,440 |
| Software developer | $79.89 | $166,180 |
| Elementary school teacher | — | $85,760 |
| Truck driver (heavy) | $29.83 | $62,050 |
| Construction laborer | $26.89 | $55,930 |
| Customer service rep | $23.08 | $48,000 |
| Waiter / waitress (tips included) | $22.61 | $47,020 |
| Retail salesperson | $18.13 | $37,720 |
New York's median hourly wage across all occupations is $28.69 — the highest of America's four biggest states.
New York's workforce in numbers
- 20.0 million residents, civilian labor force of 10.1 million (Census 2025 estimate; BLS, June 2026)
- 1,985,320 self-employed (nonemployer) businesses (Census, 2023) — nearly 2 million New Yorkers earning without an employer pay stub
- Mean annual wage: $82,460 — highest among the big states (BLS OEWS, May 2025)
New York pay rules — the answers people actually need
Weekly pay for manual workers. New York's most-litigated payroll rule: anyone spending more than 25% of their time on physical labor is a "manual worker" and must be paid weekly, within 7 days of the week worked (Labor Law §191). Clerical and other workers: at least semimonthly. This trips up out-of-state employers constantly.
Final paycheck: due by the next regular payday after you leave — fired or quit — and must be mailed if you request it.
Is a pay stub required? Emphatically yes. The Wage Theft Prevention Act (Labor Law §195) requires a wage statement with every single payment: rates and basis of pay, hours, gross wages, every deduction, allowances, net pay, pay-period dates, and the employer's name, address, and phone. Violations cost $250 per day, per worker in DOL enforcement (employees can sue for up to $5,000 each). Electronic stubs are legal only if workers can access and print them at work.
NYC, Long Island, Westchester vs upstate (2026)
New York runs two minimum wages: $17.00/hr in NYC, Nassau, Suffolk, and Westchester; $16.00/hr everywhere else (both rose January 1, 2026; annual CPI indexing starts 2027). Tipped rates differ too ($11.35 + $5.65 tip credit downstate food service).
And the city line matters twice: NYC residents pay the city income tax even if they work outside the city — while commuters into NYC from New Jersey or Long Island pay no NYC tax at all (they'll see other lines, like NJ withholding, instead).
How New York compares (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs NY |
|---|---|---|
| New York (outside NYC) | $47,457 | — |
| New York City resident | ~$45,570 | −~$1,890 |
| New Jersey | $48,180 | +$723 |
| Connecticut | ~$47,100 | −~$360 |
| Florida (no state income tax) | $50,390 | +$2,933 |
(The Connecticut figure is a directional estimate pending that state's full data workup.)
FAQ
What is NYPFL on my paycheck?
NY Paid Family Leave — an employee-funded deduction of 0.432% of gross wages in 2026, capped at $411.91 for the year. It funds up to 12 weeks of job-protected paid leave at 67% of your average weekly wage (max $1,228.53/week in 2026).
What is NYSDI on my pay stub?
New York State Disability (DBL) — 0.5% of wages capped at $0.60 per week (about $31/year). It funds short-term disability benefits for off-the-job illness or injury.
How much tax comes out of a paycheck in New York?
A single filer at $60,000 outside NYC loses about 21% — netting roughly $1,825 per biweekly check after federal tax, FICA, NY tax, PFL, and disability. NYC residents lose roughly another $73 per biweekly check to city tax.
Do I pay NYC tax if I work in Manhattan but live outside the city?
No. NYC income tax applies to city residents only. Commuters from Long Island, Westchester, or New Jersey pay no NYC resident tax — but NYC residents owe it wherever they work.
Does my employer have to give me a pay stub in New York?
Yes — with every payment of wages, under the Wage Theft Prevention Act. The statement must show rates, hours, gross pay, each deduction, and net pay. DOL penalties run $250 per day per worker.
Why am I paid weekly in New York?
You're probably classified as a manual worker — anyone spending more than 25% of work time on physical labor must be paid weekly under Labor Law §191.