N.Y. Tax Law § 804: Payment of tax

§ 804. Payment of tax. (a) Employers with payroll expense. The tax

imposed on the payroll expense of employers under section eight hundred

one of this article for each calendar quarter must be paid quarterly at

the same time as the statewide wage reporting system report is required

under section one hundred seventy-one-a of this chapter; provided

however, that employers subject to section nine of this chapter other

than school districts as defined in section thirty-six hundred nine-g of

the education law must pay the tax on the payroll expense at the same

time as the withholding tax remitted under the electronic payment

reporting system and the electronic funds transfer system authorized by

section nine of this chapter.

(b) Individuals with net earnings from self-employment. Individuals

with earnings from self-employment must make estimated tax payments of

the tax imposed by this article for the taxable year on the same dates

specified in paragraph one of subsection (c) of section six hundred

eighty-five of this chapter. In addition, these self-employed

individuals must file a return for the taxable year by the fifteenth day

of the fourth month following the close of the taxable year. Paragraph

one of subsection (d) of section six hundred eighty-five of this chapter

shall not apply to the estimated tax payments required by this

subsection.