2006 New York Code - Employer\'s Liability For Withheld Taxes.

 
    §  11-1913  Employer's  liability  for  withheld taxes. Every employer
  required to deduct and withhold the tax under  this  chapter  is  hereby
  made liable for such tax. For purposes of assessment and collection, any
  amount  required  to  be withheld and paid over to the commissioner, and
  any additions to tax, penalties and interest with respect thereto  shall
  be  considered  the  tax  of  the  employer.  Any amount of tax actually
  deducted and withheld under this chapter shall be held to be  a  special
  fund  in  trust for the city. No employee shall have any right of action
  against his or her employer  in  respect  to  any  monies  deducted  and
  withheld  from  his  or  her  wages and paid over to the commissioner in
  compliance or in intended compliance with this chapter.