New York State has implemented a new electronic payroll reporting requirement. Beginning January 1, 2026, contractors and subcontractors working in NY must use the new Electronic Payroll Submission portal for public works projects and certain private projects receiving public funds under Article 8 of NYS Labor Law. This law applies to both new covered projects and existing covered projects.
Payroll Reporting Must Occur Monthly
Starting in 2026, certified payroll records must be submitted at least every 30 days throughout the life of a covered project (even if no work occurred during that period). The first payrolls submitted through the New York electronic certified payroll system were due January 30, with a 14-day grace period following.
What to Know About Penalties and the Grace Period
Under the statute, certified payrolls filed more than 14 days past their due date are subject to a penalty of $100 per day for each subsequent day late. Willful failure to provide accurate certified payrolls can also lead to civil penalties of up to $1,000 and potential criminal exposure, including Class E felony charges under New York Labor Law.
New York City Certified Payroll Database
New York City is implementing its own online certified payroll database for City public work contracts “solicited on or after” December 31, 2025. For applicable NYC contracts, certified payroll must be submitted through the NYC system. Contractors should confirm project-specific reporting requirements to ensure compliance with both City and State prevailing wage reporting rules.
What to Know Before You Set Up in the NYSDOL Portal
NYSDOL provides step-by-step guidance to help contractors and subcontractors complete project setup and submit certified payroll records through the electronic reporting system.
To comply with the New York electronic certified payroll requirements, contractors and subcontractors must provide:
- Employer identification number (FEIN) from the IRS
- NYS contractor registration number
- The prevailing rate case (PRC) number for the project
- For public improvement projects only, a copy of the payment bond
For each employee, payroll records must include:
- Personal employee details (name, address, social security number if applicable and birth date)
- Hours and days worked
- Occupations worked
- Hourly wage rate
- Any supplements or benefits provided
What This Means for NYS and NYC Contractors
As the new electronic reporting requirements become standard across public work projects, contractors that establish clear reporting workflows early will be better positioned to manage compliance risk and meet ongoing submission deadlines.
To prepare for these requirements, contractors and subcontractors should:
- Validate NYSDOL portal access and contractor registration status.
- Confirm which projects are subject to Article 8 prevailing wage requirements.
- Review NYSDOL guidance and submission resources to understand reporting procedures and workflows.
- Assign internal responsibility for certified payroll submission, review, and documentation, and ensure internal processes support accurate monthly reporting.
How Grassi Can Help
Grassi’s Construction and A&E advisors can help contractors to understand how these reporting changes affect their payroll processes, prepare teams for electronic reporting, and navigate prevailing wage compliance as requirements continue to evolve. For questions about how these requirements may impact your business, connect with a Grassi advisor today.
Frequently Asked Questions
Q: What is the electronic certified payroll requirement in New York?
A: Electronic certified payroll requirements in New York require contractors and subcontractors to submit certified payroll records electronically through the NYSDOL certified payroll portal for covered public work and certain publicly funded construction projects.
Q: When did electronic certified payroll reporting start in New York?
A: Electronic certified payroll reporting requirements began January 1, 2026, for projects covered under Article 8 prevailing wage rules.
Q: Does electronic certified payroll reporting apply to existing projects in New York?
A: Yes. New York electronic certified payroll requirements apply to both new and existing covered projects, and contractors must submit payroll electronically for future reporting periods.
Q: How can Grassi help contractors prepare for electronically certified payroll requirements in New York?
A: Grassi works with contractors to understand how reporting changes impact payroll, project management, and compliance workflows across state and local requirements, supporting ongoing compliance as requirements continue to evolve.
