New York PFL Employee Notice and Payroll Deduction in Buffalo, New York (2026)
Without a completed New York Paid Family Leave (PFL) Notice and Payroll Deduction form, you can't legally collect employee premiums, leaving you personally liable for their entire benefit cost. You are required to provide this notice and set up deductions as mandated by the New York Workers' Compensation Board, the issuing authority for this statewide program, which is also called the PFL employee opt-out/contribution form. Most applicants complete this in under 15 minutes with ApronPrep, which auto-fills 5 of 6 fields.
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Why You Need a New York PFL Employee Notice and Payroll Deduction
You are legally required to issue the New York Paid Family Leave (PFL) Employee Notice and Payroll Deduction in Buffalo, as mandated by the New York State Paid Family Leave Law (NYS Workers' Compensation Law § 201 et seq., Article 9). This requirement is administered by the New York State Workers' Compensation Board. The law establishes a statewide insurance program that provides employees with paid, job-protected leave for family care, bonding, or military exigencies. As the employer, your obligation is to formally notify all employees of their rights and obligations under the program and to properly withhold the required payroll contributions from their wages, unless you choose to cover the cost yourself.
Failing to comply with the notice and payroll deduction requirements can lead to significant operational and financial penalties. Based on the Workers' Compensation Board's enforcement protocols, consequences include:
- Penalty Assessments for Non-Remittance: The Board can impose monetary penalties for failing to collect and remit employee contributions on time. These penalties accrue in addition to the owed contributions.
- Interest Charges: Unpaid contributions or penalties are subject to interest, increasing the total financial liability.
- Employer Liability for Denied Benefits: If an employee's valid claim is denied because you failed to secure coverage or make proper deductions, you may be held financially responsible for the benefits they should have received.
- Audits and Investigations: Non-compliance can trigger a state audit of your payroll practices, leading to further penalties and back payments for all affected employees.
Legal code: State paid family and medical leave act (exists in ~13 states as of 2025)
Recent update: As of the 2026 plan year, the maximum employee contribution rate and weekly benefit cap under New York PFL have been updated; employers must ensure their notices and deductions reflect these new annual figures.
Who Needs a New York PFL Employee Notice and Payroll Deduction?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required if you have one or more employees, as they must receive the mandatory employee notice, and you must remit payroll deductions for Paid Family Leave (PFL) as per New York Workers' Compensation Law §205. |
| Bar / Nightclub | Required | Required if you have employees, as they are covered under the state's mandatory PFL insurance program, requiring you to post the notice and manage deductions. |
| Food Truck | Required | Required if you have any employees, including drivers or kitchen staff, as they fall under the same statutory requirements for PFL coverage as other employers. |
| Coffee Shop / Café | Required | Required if you have employees, as the PFL law applies to virtually all private employers in New York with one or more employees, with no industry exemption for food service. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (6 Fields)
5 of 6 auto-filledEmployee's Full Name
textEnter the employee's first name, middle initial, and last name as shown on their official identification, exactly as it appears on your payroll records to ensure proper identification.
COMMON MISTAKE: Using nicknames or shortened versions of the employee's name, which can mismatch official records and lead to processing delays.
Employer's Legal Business Name
textEnter the precise legal name registered with the New York Department of State or used on your official tax filings; this must match the name registered for withholding purposes.
COMMON MISTAKE: Listing a DBA (doing business as) name or an abbreviated trade name instead of the registered legal entity name, which can invalidate the notice.
Average Pay Period Earnings (Dollars)
textEnter the whole-dollar portion of the employee's typical earnings per pay period (e.g., biweekly or monthly), calculated from gross wages excluding any non-taxable allowances.
COMMON MISTAKE: Including overtime, bonuses, or one-time payments inconsistently in the average, which skews the calculation and leads to an incorrect deduction estimate.
Average Pay Period Earnings (Cents)
textEnter the cents portion of the average pay period earnings; this two-digit value completes the precise dollar-and-cents figure required for accurate payroll deduction calculation.
COMMON MISTAKE: Rounding the cents amount up or down, or entering '00' when actual cents exist, which creates a mismatch with payroll system calculations.
Estimated PFL Deduction Per Pay Period (Dollars)
textEnter the dollar amount of the Paid Family Leave (PFL) insurance premium deduction you will withhold from the employee's pay each period, based on the statutory rate applied to their average earnings.
COMMON MISTAKE: Applying the wrong statutory rate (e.g., using last year's rate) or miscalculating the deduction amount from the average earnings figure entered earlier.
Estimated PFL Deduction Per Pay Period (Cents)
textEnter the cents portion of the estimated PFL deduction per pay period; this ensures the total deduction is precise for payroll processing and employee notice compliance.
COMMON MISTAKE: Failing to enter cents when the calculation yields a fractional amount (e.g., entering 0 cents for a $15.37 deduction), which results in an under-deduction.
Top 5 New York PFL Employee Notice and Payroll Deduction Mistakes
1. Not Providing the Notice to All Employees
This is the most frequent error, where employers only give the notice to new hires or full-time staff, missing part-time or seasonal workers. According to the New York Workers' Compensation Board, all employees are covered, regardless of hours worked. This mistake can trigger penalties for failure to notify, which can reach hundreds of dollars. To avoid this, ensure the 'Employee Notice of Rights and Responsibilities' (Form PFL-120) is given to every employee upon hire and any time there is a policy change.
2. Collecting Incorrect or Incomplete Payroll Deduction Authorization
Employers often start deductions without a signed authorization from the employee or they use a generic form instead of the required one. You must use the official 'Employee Payroll Deduction Authorization for Paid Family Leave' (Form PFL-135.1) and it must be completed and signed before the first deduction. Starting deductions without this can lead to wage claim disputes and require you to reimburse the employee for any improperly taken funds. Keep the signed authorization on file for audit purposes.
3. Miscalculating the Employee Contribution Rate
The contribution rate changes annually and is a percentage of an employee's weekly wage, capped at the state's average weekly wage. Using last year's rate or applying it to the employee's total income without the cap is common. For 2026, the rate is 0.37% of wages, capped at $1,718.18 per week. An incorrect calculation means under-collecting (creating a liability for you) or over-collecting (which you must refund). Always verify the current year's rate and cap on the NY Workers' Compensation Board website before calculating deductions.
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New York PFL Employee Notice and Payroll Deduction by City in New York
| City | Fee Range | Timeline |
|---|---|---|
| Buffalo | ||
| New York City | ||
| Rochester |
Timeline: Varies
1. Review Employee List and Annual Payroll
Gather a current list of all covered employees working in New York, including their hire dates and projected annual wages. You'll need this to determine which employees are eligible and to calculate potential deductions. The most common delay is not having accurate wage projections for the full calendar year.
2. Provide the Mandatory Employee Notice (Form PFL-1)
Furnish the official NY State Paid Family Leave (PFL) Notice (Form PFL-1) to all eligible employees. This must include details on their rights, contribution rate, and the deduction authorization. For new hires, provide it upon hire; for existing staff, provide it within 30 days of any material change or by December 1st of the prior year. Failure to provide proper notice can result in penalties from the NY Workers' Compensation Board.
3. Obtain and File Employee Deduction Authorizations
Secure written payroll deduction authorizations from employees, either via a signed copy of the PFL-1 notice or a separate, compliant authorization form. File these records securely. You cannot make deductions without a valid authorization on file. Audits by the NY Department of Financial Services often check for these records.
Where to Apply
Applications go to the New York department of family and medical leave. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in New York.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Application for Employer Identification Number
federal
Articles of Organization (LLC) or Articles of Incorporation (Corporation)
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsThere is no formal government processing timeline for this notice because it is an internal action you must take. Once you have the required employee information and payroll system configured, distributing the notice and setting up deductions is immediate. You must provide it to employees as soon as they begin employment, per New York State Department of Labor requirements.
There is a $0–$0 government filing fee for the PFL Employee Notice itself, as it is a notification you provide to your staff and not a permit submitted to an agency. However, payroll administration may incur costs. Compliance requires you to correctly withhold and remit PFL premiums, which is tied to your overall payroll setup, such as processing your Application for Employer Identification Number. Not legal advice — verify withholding rates with the NYS Department of Labor.
No, the notice is not a document you "transfer." It is a legal notification you must provide anew to all employees at any location within New York State where you operate. If you open a new location in Buffalo, you must provide the notice to employees hired there and set up payroll deductions through your system. This is distinct from location-specific permits like a Certificate of Occupancy, which is tied to a physical premises.
You do not renew the notice. It is a one-time requirement for each employee at the start of employment. However, you must continuously comply with the payroll deduction obligation, withholding the correct premium from employee wages and remitting it according to state schedules. This is an ongoing payroll function, similar to the periodic filing required for a Biennial Statement Filing with the NY Department of State.
There is no physical inspection for this notice. Compliance is verified through payroll audits and record reviews by the New York State Department of Labor. Auditors will check that you have provided the required notice to employees and that your payroll records accurately reflect PFL deductions. Failure to maintain these records can result in penalties, unlike a failure found during a site inspection for a Certificate of Inspection (Restaurant Safety).
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For New York specifically, we have analyzed compliance dossiers for 3 cities (Buffalo, New York City, Rochester), generating Rich FILs (Form Intelligence Layers) with 6 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State paid family and medical leave act (exists in ~13 states as of 2025)
- New York City — Department of Family and Medical Leave
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