Non-resident Supplemental

When supplemental wages are paid separately from normal wages to a nonresident employee, calculate tax using a flat percent rate specified for nonresidents, without regard for tax status or allowances.

Example

A nonresident of Yonkers employed in Yonkers and subject to Yonkers tax is to be paid a $2000 bonus as a separate payment. Using the flat rate of .5 percent specified by Yonkers for nonresidents, calculate the Yonkers tax to be withheld on the bonus:

0.5% X $2000 = $10