August 15, 2023
New York state law requires wage transparency effective September 17, 2023
A covered employer includes any person, corporation, limited liability company, association, labor organization or entity employing four or more employees in any occupation, industry, trade, business or service.
The requirements also extend to employment agencies, recruiters, employees and agents advertising jobs on behalf of the employer.
Temporary help agencies are not subject to the law.
When advertising a job, promotion or transfer opportunity, covered employers must disclose the following:
For positions based solely on commission, employers must provide a general statement that compensation is based on commission.
These disclosure requirements apply to job advertisements available to a pool of potential applicants for internal or public viewing and to both electronic and written descriptions of a job opportunity.
Possible application to remote workers outside of New York
Employers should be aware that the law applies to jobs that will be physically performed within New York, as well as jobs that will be performed outside of New York if the employee will report to a supervisor, office or other work location within New York.
Ernst & Young insights
Under A999, New York state's wage transparency law "does not supersede or preempt the requirements of any local law, rule or regulation." Accordingly, employers will need to confirm that they are complying with the wage transparency law applicable to each of their New York work locations.
Published by NTD’s Tax Technical Knowledge Services group; Maureen Sanelli, legal editor