Administrative Code of the City of New York, § 11-1909
Every employer maintaining an office or transacting business in this State and making payment of any wages subject to the tax imposed by chapter 19 of title 11 of the Administrative Code of the City of New York shall deduct and withhold such tax from such wages in accordance with the provisions of Part 171 of this Title, and such Part 171 shall be applicable to the administration by the Commissioner of the requirement of withholding of the tax imposed by such chapter 19 of title 11 of the Administrative Code of the City of New York from wages subject to such tax.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 296.1