New York Workers’ Compensation Guide

How New York Calculates Workers’ Comp Benefits

New York calculates workers’ compensation benefits as a percentage of your average weekly wage (AWW) in the 52 weeks (or the actual period of employment, if shorter) immediately before your injury. New York uses a 66.67% (two-thirds) replacement rate — the most common rate among U.S. states — subject to a minimum and maximum weekly cap that the New York State Workers’ Compensation Board (WCB) adjusts each July 1.

For 2026 injuries, the New York WCB has set:

• Maximum weekly TTD rate: $1,532.11 (effective July 1, 2025)
• Minimum weekly TTD rate: $275.00 (effective July 1, 2025)

New York requires virtually all employers to carry workers’ comp insurance, including all for-profit and not-for-profit employers with at least one employee. The New York State Workers’ Compensation Board (WCB) oversees the system. New York is unusual in having a state-run workers’ comp fund (the State Insurance Fund, or SIF), in addition to numerous private insurance carriers licensed by the WCB. Employers can choose to insure through SIF or through any private carrier.

The New York Workers’ Compensation Law is codified in New York Workers’ Compensation Law (WCL), Article 1–25, and the implementing rules live in 12 NYCRR Part 300–365.

Important: New York is one of the most employee-friendly workers’ comp systems in the country. The maximum weekly rate of $1,532 is the second-highest in the Northeast, and the system has strong protections against employer retaliation. Coverage is essentially universal.

Weekly Benefit Formula

The New York TTD formula is:

TTD weekly rate = min(max, max(min, 2/3 × AWW))

Where:

• AWW = average weekly wage over the 52 weeks immediately before the injury date. New York uses a 52-week average (not 13 weeks like most other states), which tends to smooth out seasonal fluctuations. For workers employed less than 52 weeks, the AWW is calculated using the actual period of employment. Overtime, bonuses, and other compensation are included per WCL §14(1). See also 12 NYCRR §355.1–355.4 for the exact rules.
• min = the current minimum TTD rate ($275/week for 2026)
• max = the current maximum TTD rate ($1,532.11/week for 2026)

The 66.67% (two-thirds) replacement rate is the most common rate among U.S. states. New York’s maximum of $1,532 is higher than most states, reflecting the higher cost of living in the Northeast.

Worked example (2026 injury, Brooklyn construction worker)

A construction worker in Brooklyn earning $1,500/week is injured and cannot work:

• 2/3 × $1,500 = $1,000/week raw rate
• $1,000 is below the 2026 max of $1,532.11, and above the 2026 min of $275
• The worker receives $1,000/week in TTD benefits

A higher-earning electrician earning $2,400/week:

• 2/3 × $2,400 = $1,600/week raw rate
• $1,600 is above the 2026 max of $1,532.11
• The electrician receives the capped $1,532.11/week in TTD

A lower-wage cashier earning $400/week:

• 2/3 × $400 = $266.67/week raw rate
• $266.67 is below the 2026 min of $275
• The cashier receives the floored $275/week in TTD (the minimum)

Permanent Partial Disability (PPD / Sch. Loss)

New York uses the AMA Guides, 5th Edition to assign impairment ratings. The PPD weekly rate is 66.67% of AWW, capped at the same max as TTD. Total weeks payable are determined by a Schedule of Losses in WCL §15(3), with specific weeks for each body part or system:

• Arm: 312 weeks
• Hand: 244 weeks
• Thumb: 75 weeks
• Index finger: 46 weeks
• Leg: 288 weeks
• Foot: 205 weeks
• Toe (great): 38 weeks
• Eye: 160 weeks
• Ear (both): 150 weeks
• Hearing loss: variable based on degree

Important: The schedule of losses is for non-schedule (non-extremity) injuries. For non-schedule injuries (back, neck, internal organs, etc.), the maximum PPD duration is 525 weeks at the 66.67% rate, but the actual duration depends on the WCB’s classification of the disability.

Schedule Loss of Use (SLU)

For amputation, loss of use, or total loss of function of a scheduled body part, the WCB pays a Schedule Loss of Use (SLU) award based on the schedule above. The SLU award is paid in addition to TTD for the period of disability, and the total PPD rating combines the SLU weeks with any non-schedule disability.

For example, a worker who loses 50% use of an arm (156 weeks of SLU) plus has a 25% non-schedule disability (131.25 weeks at 66.67%) would receive a total PPD award of 287.25 weeks of compensation.

Max Weekly Benefit (2026)

Source: New York State Workers’ Compensation Board, “Rate Information” — verified at wcb.ny.gov each July.

For TPD (Temporary Partial Disability) the rate is 66.67% of the difference between your pre-injury AWW and your post-injury earnings, capped at the standard max. TPD typically continues for the duration of the disability (no hard cap in New York for most cases).

How to File a Workers’ Comp Claim in New York

New York has a structured, multi-step process for filing a workers’ comp claim. The New York WCB processes hundreds of thousands of claims per year through its online eClaims system and 12 district offices.

1. Report the injury to your employer immediately. WCL §18 requires you to notify your employer within 30 days of the injury. In practice, report the same day if possible. Verbal notice is acceptable initially, but follow up in writing.

2. Employer reports to the insurance carrier and the WCB. Your employer has 10 days to report the injury to their workers’ comp insurance carrier and to file Form C-2 (Employer’s Report of Work-Related Injury/Illness) with the WCB. The carrier has 14 days to begin paying benefits or deny the claim.

3. File a Claim for Compensation (Form C-3). File Form C-3 (Employee’s Claim for Compensation) with the WCB. This is the formal claim that triggers the WCB’s tracking and dispute resolution timelines. You can file online via the WCB’s eClaims system or by mail.

4. Seek medical treatment from a WCB-authorized provider. Under New York law, your employer controls the initial choice of doctor through the WCB’s Medical Provider Network (MPN). The carrier must provide a list of approved providers within 7 days of receiving notice of the injury. For non-emergency treatment, you must use a network provider. For emergency treatment, you can go to the nearest emergency room.

5. If denied or disputed, request a hearing. File a Request for Hearing (Form RFA-1W or RFA-1C) with the WCB. The WCB will schedule a hearing before a Workers’ Compensation Law Judge (WCLJ). Hearings are held at one of 12 district offices (Albany, Binghamton, Brooklyn, Buffalo, Hauppauge, Manhattan, Peekskill, Queens, Rochester, Syracuse, Utica, and White Plains).

6. Appeal to the Workers’ Compensation Board. If you disagree with the WCLJ decision, you can appeal to a panel of three WCB commissioners. The Board Panel decision is binding, subject to further appeal.

7. Final appeal to the Appellate Division. The Board Panel decision can be appealed to the New York Supreme Court, Appellate Division, Third Department (which has statewide jurisdiction over workers’ comp appeals). The Appellate Division decision is final and binding.

8. Track all paperwork. Keep copies of: Form C-3, all medical reports, pay stubs (pre and post injury), correspondence with the insurer, and the carrier’s provider list. The WCB’s MyCase portal allows online access to claim records.

9. Consult a New York workers’ comp attorney if:

   • Your claim is denied
   • You are approaching the maximum medical improvement
   • You are offered a settlement (called a Section 32 Waiver Agreement)
   • Your employer is retaliating against you
   • You disagree with the impairment rating or the SLU award

   Most New York workers’ comp attorneys offer free consultations and work on contingency. Attorney fees in New York are regulated and subject to WCB approval.

FAQ

How long do TTD benefits last in New York?

TTD continues until you reach Maximum Medical Improvement (MMI) — the point at which your condition is not expected to improve further with treatment — or until you return to work.

New York does NOT impose a hard time limit on TTD for most injuries. As long as the medical evidence supports ongoing disability, TTD can continue indefinitely. This is significantly more generous than many other states (e.g., Florida’s 104-week cap, Texas’s 104-week cap for most injuries).

For PPD (Permanent Partial Disability), the total weeks are limited by the Schedule of Losses in WCL §15(3) for scheduled injuries, or by a 525-week maximum for non-scheduled injuries.

For PTD (Permanent Total Disability), benefits continue for the duration of the disability, with no hard time limit.

Are New York workers’ comp benefits taxable?

No. Workers’ compensation benefits in New York are not subject to federal or New York state income tax under Internal Revenue Code Section 104(a)(1). They also do not count as earned income for Social Security purposes. You will not receive a W-2 or 1099 for TTD/PPD payments, but structured settlements may have different tax treatment if you assign the future payments to a third party.

Can I be fired for filing a workers’ comp claim in New York?

WCL §120 prohibits employers from discriminating or retaliating against an employee for filing a workers’ comp claim in good faith. New York courts have interpreted this broadly to include termination, demotion, harassment, and reduction in hours. If you are retaliated against, you may have a separate workers’ comp retaliation claim with damages including reinstatement, back pay, lost benefits, and (in some cases) punitive damages.

The statute of limitations on a WCL §120 retaliation claim is generally 2 years from the retaliatory act — contact an employment attorney promptly if you suspect retaliation.

How do New York workers’ comp settlements work?

New York has two main settlement types:

• Section 32 Waiver Agreement: A negotiated settlement where the worker waives the right to future workers’ comp benefits (including medical) in exchange for a lump sum or structured payment. The agreement must be approved by the WCB, and the worker must understand the rights being waived. Never sign a Section 32 Waiver without consulting an attorney — the waiver is permanent, and the first offer is rarely the best deal, especially for injuries requiring future medical care.

• Full Board File Settlement: A negotiated settlement submitted to the WCB for approval in the form of a stipulation. The carrier and worker agree on the terms, and the WCB reviews the settlement to ensure it is in the worker’s interest.

For both settlement types, an attorney is highly recommended. The WCB’s Settlement Section reviews all settlements involving an attorney, and a WCLJ must approve the settlement to ensure it is voluntary and the worker understands the rights being waived.

What is the difference between TTD, TPD, PTD, and death benefits?

• TTD (Temporary Total Disability): Paid when you are completely unable to work for a temporary period. 2/3 × AWW, capped. Paid until MMI, with no hard time limit.
• TPD (Temporary Partial Disability): Paid when you can do some work but earn less than pre-injury. 2/3 × (AWW - current earnings), capped. Paid for the duration of the disability, with no hard time limit in most cases.
• PPD (Permanent Partial Disability): Paid after MMI when you have a permanent partial disability. 2/3 × AWW, capped, paid for a fixed number of weeks based on the Schedule of Losses (for scheduled injuries) or up to 525 weeks (for non-scheduled injuries).
• PTD (Permanent Total Disability): Paid after MMI when you have a permanent total disability. 2/3 × AWW, capped, paid for the duration of the disability, with no hard time limit.
• Death benefits: Paid to dependents if a work injury causes death. Burial allowance up to $12,500 (2026) plus 66.67% of AWW to surviving spouse, until remarriage. Children share in the benefit until age 18 (or 23 if a full-time student).

What is the New York workers’ comp appeals process?

If your claim is denied or you disagree with a benefit amount, the process is:

1. Hearing before a WCLJ — formal hearing with testimony and evidence (typically 3–6 months from filing the RFA)
2. Review by the WCB Panel — three-commissioner review of the WCLJ decision (typically 6–12 months)
3. Appeal to the Appellate Division, Third Department — final appeal (typically 12–24 months)

Most claims settle before the Appellate Division stage. The entire process from initial filing to final decision typically takes 12–24 months.

Sources

• New York Workers’ Compensation Law (WCL), Articles 1–25 — nysenate.gov
• 12 NYCRR Parts 300–365 (WCB Rules) — regs.health.ny.gov
• New York State Workers’ Compensation Board — wcb.ny.gov
• New York State Insurance Fund (SIF) — nysif.com
• WCB “Rate Information” (July 2025)
• AMA Guides to the Evaluation of Permanent Impairment, 5th Edition
• U.S. Bureau of Labor Statistics, Survey of Occupational Injuries and Illnesses (SOII) — New York data series