Mark your calendars - the New Year brings new employee notification requirements, courtesy of New York's legislature and its former Governor, David Paterson. The dubiously-named "Wage Theft Prevention Act," which became effective April 9, 2011, requires all private sector employers with New York employees (regardless of how many) to provide those employees with a "pay notice" at the time of hire and, subsequently, on a yearly basis. The first "yearly" notice period begins January 1, 2012. Thus, employers have from January 1, 2012 through February 1, 2012 to provide a "pay notice" to employees, which must contain the following:

- Rate of pay (including overtime, if applicable)

- Method of payment (hourly, shift, day, week, commission, etc.)

- Regular pay day

- Official name of the employer, and any "d/b/a's"

- Address and phone number of the employer's main office or principal location

- Any allowances taken as part of the employee's wage (for example, tip, meal and lodging deductions).