Tax Law, § 675

(a) General.

Every employer required to deduct and withhold New York State personal income tax under section 671 of the Tax Law and under this Article is liable for the payment of such New York State personal income tax whether or not it is collected from the employee by the employer. Where, for example, the employer deducts less than the correct amount of New York State personal income tax, or where such employer fails to deduct and withhold any part of such New York State personal income tax, such employer is nevertheless liable for the correct amount of withheld New York State personal income tax. For purposes of assessment and collection, any amount of New York State personal income tax required to be withheld and paid over to the Department of Taxation and Finance, and any interest, additions to tax and penalties with respect thereto, shall be considered the tax of the employer. (See sections 684 and 685 of the Tax Law with regard to interest, additions to tax and civil penalties).

(b) Withheld wages trust fund.

Any amount of New York State personal income tax deducted and withheld from an employee's wages constitutes a special fund in trust for the Department of Taxation and Finance.

(c) No employee right of action.

No employee shall have any right of action against such employee's employer in respect to any moneys deducted and withheld from such employee's wages and paid over to the Department of Taxation and Finance in compliance or intended compliance with the Tax Law and this Article.