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Reference · State of New York

New York trade labor costs

What a plumbing, HVAC or electrical tech earns in New York, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$37.26/h+21.5% vs the U.S.13th of 51
HVAC median
$35.78/h+22.0% vs the U.S.10th of 51
Electrical median
$37.86/h+24.6% vs the U.S.8th of 51
New-employer SUTA
4.025%on the first $17,600
Payroll programs
2 programsDBL · PFL
Sales tax on labor
Dependsrepair and installation on buildings

Pay in New York

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades

  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $22.18, 25th $28.83, median $37.26, 75th $48.67, 90th $62.70 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $23.35, 25th $28.71, median $35.78, 75th $42.37, 90th $48.40 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $21.99, 25th $29.08, median $37.86, 75th $51.16, 90th $63.29 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in New York, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$22.18$23.35$21.99
25th$28.83$28.71$29.08
Median$37.26$35.78$37.86
75th$48.67$42.37$51.16
90th$62.70$48.40$63.29
Mean$40.29$35.94$40.80
U.S. median$30.67$29.33$30.38
vs U.S.+21.5%+22.0%+24.6%
Rank13th10th8th
Jobs23,21024,43040,130

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What New York charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

New York State Department of Labor, Unemployment Insurance Division

Wage base
$17,600 per employee a year
New-employer rate
4.025%
Construction
No separate rate published

NYS DOL 2026 rate table: the new-employer rate is 4.025% (the 3.4% normal rate plus the subsidiary rate), plus the 0.075% Re-employment Service Fund, 4.1% in all. This site uses the 4.025% UI rate; the fund is billed on top.

Charged with it

Per tech, a year 4.025% × $17,600 = $708With the Re-employment Services Fund billed on top: (4.025% + 0.075%) × $17,600 = $722At the new-employer rate, for a plumber paid the state median ($37.26 × 2,080 h = $77,501). The calculator uses the rate alone.

State pages read

Workers’ compensation

New York State Workers' Compensation Board

Who must carry it
Any employeeVirtually every New York employer must carry workers’ compensation for its employees (Workers’ Compensation Law §§ 2 and 3). Anyone working under the business’s supervision and control counts, including part-time, temporary, seasonal, day-labor, leased and borrowed workers, and unpaid family members and volunteers. wcb.ny.gov
Where to buy it
Private insurers or the state fundNew York State Insurance Fund (NYSIF)Coverage can be bought from one of the more than 200 private carriers authorized by the Department of Financial Services, from the New York State Insurance Fund (NYSIF), a not-for-profit state agency that must insure any employer who applies unless the employer owes it money, or by qualifying as self-insured. wcb.ny.gov
Owners
A sole proprietor, partnership, LLC or LLP with no employees does not need coverage; owners, partners and members are not counted as employees but may cover themselves voluntarily. A corporation is exempt only if it is owned by one or two people who hold all the stock and all the offices and has no other workers of any kind; with more than two officers or shareholders, coverage is required. wcb.ny.gov
Construction
Under the Construction Industry Fair Play Act (in effect since October 26, 2010), anyone doing work for a construction contractor is presumed to be the contractor’s employee unless the contractor proves the three-part independent-contractor test, or the worker’s business meets all twelve separate-business-entity criteria. WCL § 57 requires state and municipal agencies to confirm workers’ comp coverage (or a CE-200 exemption) before issuing permits, licenses or contracts, and general contractors’ insurers often charge premium for subcontractors who cannot show their own policy. wcb.ny.gov

Statute and agency pages read

New York Disability Benefits Law (DBL) coverage

In effect in 2026 New York State Workers' Compensation Board

Total rate
No state rateEmployer buys a DBL policy from an authorized carrier/NYSIF or self-insures; premium set by carrier
Employer pays
The premium cost above employee contributions
Employees
The employer may collect employee contributions of 0.5% of wages, at most $0.60 a week, and pays the rest of the premium

Coverage is through a private carrier, NYSIF, or Board-authorized self-insurance.

New York Paid Family Leave (PFL)

In effect in 2026 New York State Workers' Compensation Board / Department of Financial Services (sets the rate)

Total rate
0.432%of gross wages per pay period, 2026
Employer pays
Employee-funded (employer may pay on employees' behalf)
Wage cap
$95,349 a year per employee
Employees
Employer may collect PFL contributions via payroll deduction; rate set yearly by DFS

Employer’s own cost, share of wages 5 employees: None20 employees: None

PFL is insured (usually a rider on the DBL policy) or self-insured.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in New York needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with New York’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $37.26$127.21$141.34→ $145
HVACwage $35.78$124.03$137.81→ $140
Electricalwage $37.86$128.50$142.77→ $145

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on New York: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in New York: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · New York

Charge at least $141.34 per billable hour; break-even $127.21.

Round up to $145 (+$3.66)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $141.34 per billable hour, drawn to scale: wage $63.69, taxes & benefits $16.90, overhead $32.87, truck $13.74, profit 10% $14.13. Break-even line at $127.21. Rounded up to $145.12345$0Labor$80.60Break-even$127.21Your rate$141.34Round up to$145
  1. Wage$77,500.80 ÷ 1,216.8 h$63.69
  2. Taxes & benefits26.54% of pay$16.90
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$14.13
Break-even
$127.21
Profit per hour
$14.13
Revenue a year
$515,958

$127.21 ÷ (1 − 10%) = $141.34rounded up to $145

Already showing the example.

Price your tasks at $145 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$47.15per paid hour
Labor
$80.60per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
26.54%over gross pay

What moves your rate

  • Every billable hour sold under $127.21 loses money.
  • At 70% billable instead of 65%, break-even drops to $118.12, $9.09 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $124.47.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$37.26 × 2,080 h = $77,500.80
  4. Employer taxes and comp$4,805.05 SS + $1,123.76 Medicare + $42.00 FUTA + $708.40 SUTA + $2,069.27 comp = $8,748.48
  5. Benefits$77,500.80 × 15.25% = $11,818.87
  6. Labor per billable hour$98,068.15 ÷ 1,216.8 h = $80.60
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$80.60 + $32.87 + $13.74 = $127.21
  10. Rate at 10% profit$127.21 ÷ (1 − 10%) = $141.34

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for New York3 figures
Wage Plumbing
$37.26/hr
New York median for plumbers · BLS OEWS May 2025
SUTA rate New employer
4.025%
New-employer rate; no separate construction rate found · DOL Significant Provisions, July 2026
SUTA wage base Per tech
$17,600
New York · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

New York: pay, payroll taxes and licensesSee all 50 states and DC
New York: the fine print

NYS DOL 2026 rate table: the new-employer rate is 4.025% (the 3.4% normal rate plus the subsidiary rate), plus the 0.075% Re-employment Service Fund, 4.1% in all. This site uses the 4.025% UI rate; the fund is billed on top.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: New York median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+26.54% of pay

Filled: New York new-employer rate, DOL Significant Provisions, July 2026. Your notice wins.

Pay per tech the rate applies to. Filled: New York, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$47.15per paid hour · burden 26.54%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $141.34 per billable hour · break-even $127.21. Back to the result

Sales tax on your work

What New York’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
DependsRepair, maintenance and installation work on real property is taxed to the customer; work that qualifies as a capital improvement isn’t.Installing a hot water heater is a capital improvement; replacing its thermostat, or replacing a faucet, is taxable repair. For a capital improvement the customer gives Form ST-124.
Materials
Depends on the job or contractContractors pay tax on materials. On repair jobs the whole bill, materials included, is taxed, and the contractor may be able to take a credit for the tax it paid on them; on capital improvements the tax is part of the price.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing, HVAC and Electrical

No state license

  • Plumbing No state license; plumbers are examined and certified by city examining boards of plumbers (General City Law art. 4); New York City and other localities issue their own licensesGeneral City Law §45 requires a person intending to conduct the trade, business or calling of a plumber in a city of the state to be examined/certified locally; city examining boards of plumbers are continued under §40-a.
  • HVAC No state HVAC contractor license; the state's building-code division says contractor licensing is a local matter, handled differently by each city, town or countyThe NYS Division of Building Standards and Codes states that licensing of contractors or electricians is not handled by the Division and directs people to their local building department.
  • Electrical No state electrician/electrical contractor license; master electricians are licensed by municipalities (a DOS registration/waiver exists only for security/fire-alarm work)DOS refers to master electricians licensed by a municipality and licensed by and providing services within their local jurisdiction(s); working outside them on alarm systems needs a DOS security/fire alarm license.

Plumbing and HVAC No state fee; local fees vary (not researched).

Electrical No state electrical license fee. DOS charges $50 (registration) or $200 (state license) only for the security/fire-alarm installing business credential via the master electrician waiver – not a general electrical license.

Sources read

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
New York State has no state contractor license or registration for plumbing, HVAC or electrical shops; the Department of State’s building codes division says licensing of contractors and electricians is handled locally, so any home-improvement or trade license comes from the city or county (for example New York City). dos.ny.gov · nysenate.gov
Bond
With no state trade or contractor license, New York State sets no license bond; any bond is set by the local licensing authority. dos.ny.gov · nysenate.gov
Insurance
With no state trade or contractor license, New York State sets no license insurance minimum; insurance for a trade license is set by the local licensing authority. dos.ny.gov · nysenate.gov

Board and statute pages read

State or city license?

Local licensing Who licenses the trades in New York

Plumbers, electricians and contractors are licensed only by cities and counties in New York. State law continues a city examining board of plumbers in each city (General City Law §40-a), the state building codes division does not handle contractor or electrician licensing, and New York City’s Department of Buildings licenses master plumbers (renewed through DOB NOW with a 7-hour continuing education course and a $225 fee). nysenate.gov · nyc.gov · dos.ny.gov

State and city pages read

What New York law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

N.Y. Lien Law, Article 2Lien (LIE) CHAPTER 33, ARTICLE 2 (Mechanic’s Liens)

You, hired by the owner
No pre-lien notice is needed to keep lien rights; a notice of lien may be filed even while work is in progress (Lien Law §10). On home improvement jobs, though, the written contract must carry the bold-face mechanic’s lien notice to the homeowner required by General Business Law §771(1)(d). nysenate.gov
Subs and suppliers
No preliminary noticeNew York has no preliminary notice for subs or suppliers; like the prime, they file a notice of lien with the county clerk during the work or within the Lien Law §10 deadline. nysenate.gov
File the lien
8 monthsFile the notice of lien with the county clerk during the work or within 8 months after completion of the contract or your last work or materials; for a single family dwelling the limit is 4 months, and a lien for retainage may be filed within 90 days after the retainage was due (Lien Law §10(1)). The same deadlines apply to subs. nysenate.gov
Enforce it
1 yearA lien lasts one year after the notice of lien is filed unless within that year you start a foreclosure action and file a notice of pendency, or file a one-year extension with the county clerk; extensions are not available for single family dwellings without a court order (Lien Law §17). nysenate.gov
Homes
For a single family dwelling the notice of lien must be filed within 4 months instead of 8 (Lien Law §10(1)), and home improvement contracts must include the GBL §771 mechanic’s lien notice to the owner. nysenate.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
Statute sets deadlinesOn private construction contracts of $150,000 or more (excluding one-to-three family homes and smaller residential projects), the owner must approve or reject an invoice within 12 business days and pay within 30 days after approval, and the contractor must pay subs within 7 days after receiving good funds (General Business Law §756-a). Late payments bear interest of 1% per month, and an unpaid contractor may suspend work on 10 days’ written notice (§756-b). nysenate.gov
Retainage
Capped at 5%On covered private contracts ($150,000 or more), the owner may retain no more than 5% of the contract sum, a contractor may not retain a higher percentage from subs than the owner actually retains, and retainage must be released no later than 30 days after final approval of the work (General Business Law §756-c, current revision dated November 26, 2023 on the Senate site). nysenate.gov

Statutes read

Heating and cooling season in New York

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Central Park, New York City, month by month.

Heating degree days
4,553
Cooling degree days
1,221
Nights ≤ 32 °F
67
Days ≥ 90 °F
17
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Central Park, New York City, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan970021
Feb816018
Mar688111
Apr354141
May12266–
Jun15226–
Jul0388–
Aug1345–
Sep32159–
Oct24022–
Nov51114
Dec804014

Heating carries the load at Central Park, New York City: 4,553 heating degree days a year against 1,221 cooling degree days, peaking in January (970).

The lightest months for heating and cooling together are May and September (188 and 191 degree days).

Nights at or below 32 °F: about 67 a year, ten or more a month in December through March. Days reaching 90 °F: about 17 a year, the most in July.

Weighted by where New York’s people live, NOAA’s statewide normals (1981–2010) are 6,147 heating and 637 cooling degree days — 18th for heating and 32nd for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Central Park, New York City (USW00094728), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 970 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (dol.ny.gov)New York State Department of Labor, Unemployment Insurance Division · read October 28, 2026
  5. Unemployment insurance tax rates (dol.ny.gov)New York State Department of Labor, Unemployment Insurance Division · read October 28, 2026
  6. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  7. New York Disability Benefits Law (DBL) coverageNew York State Workers' Compensation Board · read October 28, 2026
  8. New York Paid Family Leave (PFL)New York State Workers' Compensation Board / Department of Financial Services (sets the rate) · read October 28, 2026
  9. Contractors/repair personsNew York State Department of Taxation and Finance · updated June 9, 2022 · read October 24, 2026
  10. TB-ST-129, Contractors: Repair, Maintenance, and Installation Services to Real PropertyNew York State Department of Taxation and Finance · updated October 16, 2026 · read October 24, 2026
  11. TB-ST-104, Capital ImprovementsNew York State Department of Taxation and Finance · updated October 16, 2026 · read October 24, 2026
  12. N.Y. Lien Law, Article 2 — Lien (LIE) CHAPTER 33, ARTICLE 2 (Mechanic’s Liens)Official state code · read November 4, 2026
  13. Workers’ compensation coverage requirementsNew York State Workers' Compensation Board · read November 4, 2026
  14. U.S. Climate Normals 1991–2020, Central Park, New York City (USW00094728)NOAA National Centers for Environmental Information · read November 4, 2026
  15. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026