The Hardest Market ยท United States
United States's HR data
The rules and costs of employing people in the United States (New York City), from official sources, in English and Japanese, with Japan alongside.
Employment rules
| Statutory annual leave | None by law; New York paid sick leave up to 56 hours |
|---|---|
| Public holidays (2026) | 11 days |
| Notice of dismissal | None (at will); 60โ90 days for mass layoffs |
| Severance required by law | None |
| Typical negotiated exit | By company policy, usually in return for a release of claims |
| Probation | No legal status |
| Working hours | No cap; overtime pay for non-exempt staff over 40 a week |
| How hard is dismissal? | Easy: at will, within anti-discrimination law |
Employer contributions
| Social Security (OASDI), employer | 6.2% |
|---|---|
| Medicare (HI), employer | 1.45% |
| Federal unemployment tax (FUTA) | 0.6% |
| NY unemployment insurance (new employer) | 4.03% |
| NY Re-employment Service Fund | 0.07% |
| Metropolitan Commuter Transportation Mobility Tax (MCTMT), Zone 1 / NYC | โ |
| NY workers' compensation insurance | โ |
| NY Disability Benefits insurance premium (employer share) | โ |
Employee contributions
| Social Security (OASDI), employee | 6.2% |
|---|---|
| Medicare (HI), employee | 1.45% |
| Additional Medicare Tax | 0.9% |
| NY Disability Benefits (SDI), employee | 0.5% |
| NY Paid Family Leave, employee | 0.43% |
Take-home pay and employer cost by annual salary
| Annual salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| $60,000 | $6,552 | $9,554 | $43,894 | $73,486 |
| $100,000 | $9,765 | $21,471 | $68,764 | $116,546 |
| $150,000 | $13,590 | $38,404 | $98,006 | $170,371 |
| $250,000 | $17,629 | $76,428 | $155,943 | $273,960 |
Assumes a single filer in New York City, with federal, New York State and New York City income tax and typical employer health insurance.
Company data
US employers file workforce data by gender and race (EEO-1) with the federal government, but it is confidential, and there is no public gender pay gap reporting, so this section covers the rules, costs and calculator rather than company pages.
Sources: IRS, Social Security Administration, New York State Department of Taxation and Finance, New York State Department of Labor, KFF Employer Health Benefits Survey. Checked 2026-10-24.