New year, new electronic reporting requirements for contractors in New York. As of January 1, 2026, contractors and subcontractors providing services in connection with public work projects and certain private construction projects receiving public funds must electronically submit payroll records through the Department of Labor’s Electronic Certified Payroll Submissions system every 30 days for the length of the covered project. Failure to submit on time may result in penalties of up to $100 per day following a 14-day grace period.
To submit records, contractors must provide the business employer identification number (FEIN) from the IRS, New York State contractor registration number, prevailing rate case number for each project, and (for public improvement projects only) a copy of the payment bond. In addition, contractors must furnish personal employee details, schedules, and wage and benefit information for each employee.
The Department of Labor has published a step-by-step user guide to assist contractors during this transition period. The guide details how to create a new project and how to submit a payroll report in the portal. In addition, frequently asked questions are accessible on the Department of Labor’s website: https://dol.ny.gov/system/files/documents/2026/01/certified-payroll-first-submission-tutorial.pdf
For further guidance, contact Donald Rassiger at drassiger@cmmllp.com or 631-738-9100 x347.
Thank you to Meagan Nolan for her research and writing assistance.