S 9755 NY
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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Summary
This bill requires payroll services businesses to compile and provide annual wage and tax statements and year-end forms to their clients without additional cost or delay. Payroll services businesses are defined as businesses that collect payroll information and generate paychecks, payroll reports, and tax filings, excluding certified public accountant offices. A payroll services business cannot withhold, delay, or fail to deliver these wage and tax statements and year-end forms due to any financial or other dispute with the client. Violations result in civil penalties of up to $1,000 for a first offense and up to $1,500 for each subsequent offense. The act takes effect 90 days after becoming law.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Official abstract
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.
Sponsor (1)
- Sam Sutton Democratic · primary
3 coauthors / cosponsors
- Zellnor Myrie Democratic · cosponsor
- Julia Salazar Democratic · cosponsor
- Lea Webb Democratic · cosponsor
Action history (4)
- Apr 2, 2026 REFERRED TO CONSUMER PROTECTION · upper
- May 6, 2026 AMEND AND RECOMMIT TO CONSUMER PROTECTION · upper
- May 6, 2026 PRINT NUMBER 9755A · upper
- May 12, 2026 REPORTED AND COMMITTED TO LABOR · upper
Text versions (3)
Full text
Full text imported from assembly.state.ny.us
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Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S09755 Summary: BILL NO S09755A   SAME AS SAME AS A11282
  SPONSOR SUTTON   COSPNSR MYRIE, SALAZAR, WEBB   MLTSPNSR   Add §394-j, Gen Bus L   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.
Go to top S09755 Text:
STATE OF NEW YORK ________________________________________________________________________
9755--A
IN SENATE
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:
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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15148-04-6
S. 9755--A 2
1 (b) A payroll services business may use data processing and tabulating 2 techniques as part of providing their services. 3 § 2. This act shall take effect on the ninetieth day after it shall 4 have become a law.
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