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  5. State Agencies Bulletin No. 2083

State Agencies Bulletin No. 2083

Subject
New York State Payroll Online (NYSPO) Electronic Delivery of 2022 Form W-2 Statement
Date Issued
December 1, 2022

Purpose

The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax year.

Affected Employees

Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected.

Background

In accordance with IRS Publications 15-A, Employer’s Supplemental Tax Guide 2022, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 (2022),employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the following requirements are met:

  • Each employee who opts out of receiving a paper Form W-2 statement must provide consent.
  • The consent by the employee must be made electronically in a way that demonstrates that the employee can access the statement in the electronic format in which it will be furnished.
  • The employee must be informed that they will receive a paper Form W-2 statement if consent is not given.
  • The employee must be informed of the scope and duration of the consent.
  • The employee must be informed of any procedure changes for obtaining a paper copy of their Form W-2 statement and whether or not the request for a paper statement is treated as a withdrawal of their consent to receiving their Form W-2 statement electronically.
  • The employee must be informed about any conditions under which electronic Forms W-2 statement will no longer be furnished (for example, termination of employment, or retired).
  • The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. The employee must be notified that the withdrawn consent does not apply to previously issued Form W-2 statement(s).
  • Electronic Forms W-2 statements must be furnished by the same due date as the paper Forms W-2 statement.

Effective Dates

Employees may provide consent to opt out of receiving a paper Form W-2 statement at any time during the year, but consent for 2022 W-2s can be provided no later than January 10, 2023. OSC will issue a PayServ bulletin board message reminding agencies of the date.

Eligibility Criteria

Employees must be active in PayServ, employed with a NYS agency participating in NYSPO, and be able to access NYSPO to be eligible.

Employee Actions

  • Employees with NYSPO access may provide Form W-2 statement consent at any time.
  • When an employee elects to opt out of receiving a paper Form W-2 statement, the consent applies to all future Form W-2 statements until consent is withdrawn or the employee is no longer an active employee.
  • If an employee provides Form W-2 statement consent on or after January 11, 2023, a paper Form W-2 statement for 2022 will be issued to the employee and consent will be applied to subsequent years.
  • If an employee withdraws Form W-2 statement consent on or after January 11, 2023, no paper Form W-2 statement will be mailed to the employee. The employee will have the option of viewing their Form W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement.
  • An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not be required to provide consent for each company.
  • If an employee’s previously provided Form W-2 statement consent was turned off because of separation from NYS service, the employee must provide consent again to opt out of receiving a paper Form W-2 statement upon returning to NYS service.

OSC Actions

  • Whenever a change is made to an employee’s consent status, an email is sent to all email addresses on file for the employee indicating a change has been made. The message is generic and applies to any change made to consent status.
  • OSC will automatically remove consent for employees who have opted out of receiving a printed Form W-2 statement if their job status is Terminated, Deceased, or Retired on January 11, 2023.
  • OSC will continue to report all employee Form W-2 statements to the IRS regardless of consent status.
  • OSC will prepare and post:
    • A Bulletin Board Message reminding agencies that January 10, 2023 is the cut-off date for Form W-2 statement consent to apply for 2022 Form W-2s.
    • A reminder on NYSPO that Form W-2 statement consent is available, including instructions for employees to provide or withdraw Form W-2 statement consent.
    • An announcement on NYSPO when the electronic 2022 Form W-2 is available to employees.
  • OSC will provide a paper Form W-2 statement for employees who do not provide Form W-2 statement consent.
  • OSC will provide a paper Form W-2 statement for employees who provide consent after January 10, 2023 and an electronic Form W-2 statement for subsequent years.

Agency Actions

If an employee who previously provided Form W-2 statement consent is Terminated, Retired, or Deceased after January 11, 2023, no paper Form W-2 statement will be provided to them. Because these employees will no longer have access to NYSPO, they or their estate must contact their agency payroll officer to request a paper copy of their Form W-2 statement. 

Agency Tools

The following query will be available in PS Query for agencies to view a list of employees who have opted out of receiving a printed W-2 statement:

LQ_TAX_NYSPO_W_2_CONSENT - Description Consent for electronic W-2s

This query identifies all employees who have provided Form W-2 statement consent and can be run at any time.

Output fields include Employee Name, Empl ID, Effective Date, and Dept ID.

Questions

Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox.