§ 804 — Payment of tax

§ 804. Payment of tax. (a) Employers with payroll expense. The tax\nimposed on the payroll expense of employers under section eight hundred\none of this article for each calendar quarter must be paid quarterly at\nthe same time as the statewide wage reporting system report is required\nunder section one hundred seventy-one-a of this chapter; provided\nhowever, that employers subject to section nine of this chapter other\nthan school districts as defined in section thirty-six hundred nine-g of\nthe education law must pay the tax on the payroll expense at the same\ntime as the withholding tax remitted under the electronic payment\nreporting system and the electronic funds transfer system authorized by\nsection nine of this chapter.\n (b) Individuals with net earnings from self-employment. Individuals\nwith earnings from self-employment must make estimated tax payments of\nthe tax imposed by this article for the taxable year on the same dates\nspecified in paragraph one of subsection (c) of section six hundred\neighty-five of this chapter. In addition, these self-employed\nindividuals must file a return for the taxable year by the fifteenth day\nof the fourth month following the close of the taxable year. Paragraph\none of subsection (d) of section six hundred eighty-five of this chapter\nshall not apply to the estimated tax payments required by this\nsubsection.\n