Posting this because I just caught it on my third paystub and I’m seeing the same question pop up in my office group chat. I took a Saturday host/events desk role at a small venue in Gowanus—they use one of those small-business payroll companies. I filled out the packet and marked that I live in NYC, and my main W-2 job withholds city tax every check. The second job’s paystub shows Federal, Social Security, Medicare, NY state income tax, but under local tax it’s blank. Not zero, just blank.

I know NYC resident tax is separate from NY state tax, and if you live in the five boroughs you generally owe it on wages unless you’re exempt. But I’m trying to figure out if the second payroll company is supposed to know that from my address, or if this is one of those things where the employee has to explicitly request a locality code. I don’t want to get to April and find out I underwithheld by the exact amount I was using to pay my Citi Bike membership.

Has anyone dealt with a small payroll provider that leaves the local/city field blank? Do you ask the manager, the CPA, or the payroll rep? And does your main job’s city withholding ever cover the second job’s city tax, or do you end up paying the difference on the return?

Oh I’m so glad you posted this. I just started a Sunday shift at a bookstore in the Slope and my paystub has NY state withholding but no NYC line either. I thought maybe city tax was the same as state? My day job is a W-2 too but I’m part-time and I barely looked at the stub. If they didn’t withhold, does that mean the employer messed up or am I supposed to tell them? Thanks in advance.

Yeah this is super common with the smaller providers, especially if the owner didn’t toggle the right local tax code. I had a weekend dog-walking company that used one of those apps and my first three checks had no NYC line. I asked the owner, she had no idea, then she called the payroll rep and the rep was like “oh you have to add New York City as a locality for residents.” Took another pay period to fix.

So basically: don’t panic, but don’t ignore it. If your second job doesn’t withhold city tax, you’ll likely owe it when you file, unless your main job is massively overwithholding, which most aren’t. Better to get them to add it now than to owe a lump in spring plus possible underpayment interest if it’s enough. Not tax advice but that’s been my experience.

Just to clear up a few things for DykerNewbie and the OP: New York City income tax is separate from New York State income tax. If you’re a NYC resident, wages for work performed in the city are generally subject to NYC resident tax, whether the job is W-2, part-time, seasonal, or a side gig. The employer/payroll provider should be withholding it, but in practice, some smaller providers need the “local tax” set up manually.

On your paystub or W-2, the city withholding shows in the local tax box—usually with something like NYC or New York City resident in the locality field. If it’s blank, the payroll system hasn’t been set to withhold it. Your main job’s withholding won’t automatically cover the second job’s liability, because the tax is based on your combined taxable wages; some people end up close, but you can’t count on it.

What I’d do:

• Ask the second employer’s payroll contact to review your local tax setup. Say you’re a New York City resident and need city resident withholding.
• If they use a national platform, the setting may be called “local tax” or “resident tax” under taxes, not state.
• If they won’t fix it, or you’re 1099, you should plan for estimated taxes or request extra withholding at your main job through the New York equivalent of a W-4, not the federal one.

The important part is to check every paystub now, not at tax time. Payroll corrections can be made retroactively for withheld taxes in some systems, but once the year closes, you’re stuck with what the forms show.

Wait so my paystub has a line for local tax but it says NYC and some small dollar amount. I thought that was a city fee or something. lol.

So if I live in Queens but the bakery is in Manhattan, does that change anything? I just started and the manager gave me a form from the payroll app, not the paper packet I got at my old retail job. Should I ask now or wait until after the first full month? This thread is saving me, thanks.

I did a seasonal retail job in SoHo last year and never noticed until I filed. The preparer pointed out there was no local withholding on the second W-2 and I owed a chunk at tax time. It wasn’t the end of the world, but I was annoyed because I thought my main job was taking out “a lot.” Turns out statewide tax isn’t the same as city tax—I learned the hard way.

So if you can get them to withhold it now, do it. I tried to get the old company to fix it after January and they basically said the tax year was closed and there was nothing to retro. Maybe big payroll can, but the little seasonal shops won’t.

Thanks for the replies. I reached out to the venue’s external payroll person yesterday after reading Nolita_N’s comment, and they confirmed the account only had state tax mapped. They added the resident locality and said my next check should show a local line. They offered to do a catch-up withholding amount over the next two pay periods, which I’m fine with—it’s better than finding the money in April.

big_city_beth: that matches what I’ve heard about small seasonal employers. Once the W-2 is issued, the withholding can’t be magically added, so the early fix is the right move.

firstwinter: If you live in Queens and work in Manhattan, you’re still a NYC resident, so the city tax applies to your wages regardless of which borough the job is in. Definitely don’t wait. Email the manager or payroll contact and ask them to check your local tax code. If your stub already shows NYC and a dollar amount, you’re probably fine.

DykerNewbie: It’s not that you personally failed; the payroll software just doesn’t always default to city withholding for secondary jobs. Ask them to add it.

Update from my end: I told a friend about this and she checked her weekend museum docent check. Same deal—no city withholding. She texted her manager, and the manager needed to put in a ticket with the payroll app. So yes, check your second job stub, especially if you’re new and seasonal.

Also, if your stub has a Local section but it’s blank and the locality says NYC, that’s not enough—there has to be a dollar amount withheld. Learned that the annoying way.