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August 15, 2023

New York state law requires wage transparency effective September 17, 2023

Under legislation enacted in 2022 (S9427A) and amended in 2023 (A999), New York employers with four or more employees are subject to a state-wide wage transparency law effective September 17, 2023.

Covered employers

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.

Disclosure requirements

When advertising a job, promotion or transfer opportunity, covered employers must disclose the following:

  • The minimum and maximum annual salary or hourly range of compensation that the employer in good faith believes to be accurate at the time of the job advertisement
  • A description of the job, if available

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

Since November 1, 2022, New York City employers with four or more employees have been subject to the city's wage transparency requirements under Local Law 32. (See Tax Alert 2022-0742.)

Other New York cities also have wage transparency ordinances, including Albany (effective 3-9-2023), Ithaca (effective September 1, 2022) and Westchester County (effective November 6, 2022).

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.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (

Published by NTD’s Tax Technical Knowledge Services group; Maureen Sanelli, legal editor