New York HR law changes
Federal changes (apply in every state)
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-01-01 | Federal (US) | Payroll & tax | 2026 Form W-4 adds deductions for qualified tips and overtime (Step 4(b)) Employers must use an employee's updated W-4 if one is submitted. | All employers that withhold federal income tax | Source 1 Source 2 |
| 2026-01-01 | Federal (US) | Payroll & tax | Qualified overtime must be reported on 2026 Forms W-2 (box 12, code TT) Applies to tax year 2026 W-2s; 2025 had transition relief. | Employers paying FLSA-required overtime | Source 1 Source 2 |
| 2026-02-27 | Federal (US) | Joint employer | NLRB restores 2020 joint-employer standard after vacated 2023 rule Replaces vacated 2023 rule text with the 2020 rule at 29 CFR 103.40. | Employers covered by the NLRA | Source 1 Source 2 |
| 2026-05-15 | Federal (US) | Overtime | DOL restores pre-2024 overtime exemption salary rules (technical amendment) Implements court judgments vacating the 2024 overtime rule; reinstates the 2019 regulatory text. | Employers covered by the FLSA | Source |
| 2026-08-01 | Federal (US) | I-9 & E-Verify | Only the Form I-9 version expiring 05/31/2027 may be used Older 08/01/23 edition expiring 07/31/2026 no longer valid; electronic systems had to update by 07/31/2026. | All employers | Source 1 Source 2 |
State and local changes
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-01-01 | New York | Minimum wage | New York minimum wage: $17.00 NYC/Long Island/Westchester, $16.00 rest of state Scheduled increase; annual indexing thereafter. | All employers | Source |
| 2026-12-13 | New York | Workplace safety | New York: opioid antagonist (naloxone) required in workplace first-aid Labor Law § 27-F, as amended (A9453). | Private employers required by OSHA to keep first-aid supplies | Source unverified |
| 2026-12-19 | New York | Non-compete | New York Trapped at Work Act: stay-or-pay promissory notes banned Date per A9452 ("one year after" original law); Feb 13 2027 is a possible reading. | All employers | Source 1 Source 2 |
