US state
Closing a business in New York with employees
If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. New York requires 90 days' written notice before the order takes effect. A limited liability company files an Articles of Dissolution for $60. New York is not the same final-pay rule as Delaware.
| Fact | Detail |
|---|---|
| Final pay on termination | If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. New York State Senate |
| Final pay on resignation | If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. New York State Senate |
| Accrued vacation | If an employee has earned vacation time and the employer has no written policy that forfeits it, the employer must pay the accrued vacation. A written policy that forfeits accrued vacation is valid only when the employer has told employees, in writing, of the conditions that nullify the benefit. New York State Department of Labor |
| State WARN | An employer may not order a mass layoff, relocation, or employment loss unless it gives written notice at least 90 days before the order takes effect. New York State Senate |
| Dissolution form | Articles of Dissolution New York Department of State |
| Filing fee | $60 New York Department of State |
| Tax clearance | Written consent of the New York State Department of Taxation and Finance must be attached to the Certificate of Dissolution. If the corporation did business in New York City and incurred city tax, consent of the New York City Commissioner of Finance must also be attached. New York Department of State |
How to wind down a company in New York: filing, fee and approvals
New York Department of State lists Articles of Dissolution at $60 in Division of Corporations fee schedules. File the Articles of Dissolution online, or mail them with the filing fee to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231.
New York Department of State lists Certificate of Dissolution at $60 in Division of Corporations fee schedules. Send the Certificate of Dissolution, with the tax consent attached, to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. Checks are payable to the Department of State.
Dissolution filing in New York
| Item | What the filing office states |
|---|---|
| LLC form | Articles of Dissolution |
| LLC fee | $60 |
| LLC how to file | File the Articles of Dissolution online, or mail them with the filing fee to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. |
| Corporation form | Certificate of Dissolution |
| Corporation fee | $60 |
| Corporation how to file | Send the Certificate of Dissolution, with the tax consent attached, to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. Checks are payable to the Department of State. |
| Processing | The Department of State issues a filing receipt. Optional expedited processing is $25 within 24 hours, $75 the same day, or $150 within 2 hours, paid separately from the filing fee. |
The Department of State issues a filing receipt. Optional expedited processing is $25 within 24 hours, $75 the same day, or $150 within 2 hours, paid separately from the filing fee. File the Articles of Dissolution online, or mail them with the filing fee to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231.
Tax clearance in New York
Written consent of the New York State Department of Taxation and Finance must be attached to the Certificate of Dissolution. If the corporation did business in New York City and incurred city tax, consent of the New York City Commissioner of Finance must also be attached. New York Department of State
New York Department of State states that rule in Certificate of Dissolution for domestic business corporations.
Articles of Dissolution is $60.
Certificate of Dissolution is $60.
Employees in New York: final pay and layoff notice
If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail.
Resignation in New York uses that same wage timing.
If an employee has earned vacation time and the employer has no written policy that forfeits it, the employer must pay the accrued vacation. A written policy that forfeits accrued vacation is valid only when the employer has told employees, in writing, of the conditions that nullify the benefit.
An employer may not order a mass layoff, relocation, or employment loss unless it gives written notice at least 90 days before the order takes effect.
Coverage is 50 or more employees, excluding part-time employees, or 50 or more employees who work at least 2,000 hours per week in the aggregate.
The notice period is 90 days.
Federal WARN, when it applies, uses 60 days' notice and an employer-size threshold of 100. The rest of the test is on the U.S. Government Publishing Office page.
Federal periods for keeping tax records are in how to wind down a company.
Compare final paycheck and WARN rules by state when you have staff in more than one state.
Read closing a business in Delaware with employees. Read final pay in Massachusetts. Read Illinois dissolution fee.
Read how to tell employees the company is closing before the meeting.
Run a WARN check for a New York employer against your headcount.
Build a closing checklist for New York from the same rules.
See when canceled tools delete company records before you turn a tool off.
Read what each tool deletes when you stop paying for the vendor clocks.
How New York compares with Delaware, Massachusetts and Illinois
A dash (—) is an empty cell. It is not a finding that no rule exists.
| State | Final pay on termination | State WARN notice | Dissolution fee |
|---|---|---|---|
| New York | If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. | 90 days, 50 or more employees, excluding part-time employees, or 50 or more employees who work at least 2,000 hours per week in the aggregate | LLC $60 |
| Delaware | If an employee quits, resigns, is discharged, suspended, or laid off, earned wages are due on the later of the next date wages would be paid through the last day worked under the regular pay cycle, or three business days after the last day worked. | 60 days, 100 or more employees, excluding part-time employees, or 100 or more employees who work at least 2,000 hours per week in the aggregate | LLC $220 |
| Massachusetts | An employee discharged from employment shall be paid in full on the day of discharge. | No state notice statute confirmed | LLC $100 |
| Illinois | Final compensation of a separated employee is paid in full at the time of separation, if possible, but no later than the next regularly scheduled payday. | 60 days, 75 or more employees, excluding part-time employees, or 75 or more employees who in the aggregate work at least 4,000 hours per week, exclusive of overtime | LLC $5 |
New York state notice is 90 days. Delaware state notice is 60 days.
New York: An employer may not order a mass layoff,. Massachusetts: An employer closing a facility must promptly report.
New York state notice is 90 days. Illinois state notice is 60 days.
Articles of Dissolution is $60 in New York. Certificate of Cancellation is $220 in Delaware.
Articles of Dissolution is $60 in New York. Certificate of Cancellation is $100 in Massachusetts.
General information only. This is not legal, tax or financial advice.
Related
- Wind-down rules by US state
Final paycheck deadlines, state WARN notice, and dissolution fees for 51 US jurisdictions.
- Winding down
Order of operations to wind down a company, from approval through taxes and dissolution.
- North Carolina
Final pay, state WARN, and the dissolution fee for North Carolina.
- North Dakota
Final pay, state WARN, and the dissolution fee for North Dakota.
- Ohio
Final pay, state WARN, and the dissolution fee for Ohio.
- Delaware
Final pay, state WARN, and the dissolution fee for Delaware.
- Massachusetts
Final pay, state WARN, and the dissolution fee for Massachusetts.
- Illinois
Final pay, state WARN, and the dissolution fee for Illinois.
Questions about closing a business in New York
How fast must a final paycheck be paid in New York after a layoff?
If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. A LLC files Articles of Dissolution for $60. New York is read beside Delaware, not as a copy of that neighbour. The labor department host is dol.ny.gov.
Does New York have its own WARN Act?
An employer may not order a mass layoff, relocation, or employment loss unless it gives written notice at least 90 days before the order takes effect. New York State Senate states that rule in New York Labor Law sections 860-a and 860-b. A LLC files Articles of Dissolution for $60. New York is read beside Delaware, not as a copy of that neighbour. The labor department host is dol.ny.gov.
Does the New York Department of State accept a certificate of dissolution without Tax Department consent?
Written consent of the New York State Department of Taxation and Finance must be attached to the Certificate of Dissolution. If the corporation did business in New York City and incurred city tax, consent of the New York City Commissioner of Finance must also be attached. Follow that tax step before you rely on the dissolution filing in New York. Your lawyer can match it to the entity you are closing.
What is the New York filing fee for a certificate of dissolution of a business corporation?
New York Department of State lists Certificate of Dissolution for a New York corporation. The filing fee is $60. Division of Corporations fee schedules is the schedule that states $60. Send the Certificate of Dissolution, with the tax consent attached, to the Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. Checks are payable to the Department of State. A LLC files Articles of Dissolution for $60. New York is read beside Delaware, not as a copy of that neighbour. The labor department host is dol.ny.gov.
Sources
- New York State Senate. New York Labor Law section 191. Checked 2026-11-04
- New York State Department of Labor. Wages and hours frequently asked questions. Checked 2026-11-04
- New York State Senate. New York Labor Law sections 860-a and 860-b. Checked 2026-11-04
- New York Department of State. Articles of Dissolution of domestic limited liability companies. Checked 2026-11-04
- New York Department of State. Division of Corporations fee schedules. Checked 2026-11-04
- New York Department of State. Certificate of Dissolution for domestic business corporations. Checked 2026-11-04