§ 804. Payment of tax. (a) Employers with payroll expense. The tax
imposed on the payroll expense of employers under section eight hundred
one of this article for each calendar quarter must be paid quarterly at
the same time as the statewide wage reporting system report is required
under section one hundred seventy-one-a of this chapter; provided
however, that employers subject to section nine of this chapter other
than school districts as defined in section thirty-six hundred nine-g of
the education law must pay the tax on the payroll expense at the same
time as the withholding tax remitted under the electronic payment
reporting system and the electronic funds transfer system authorized by
section nine of this chapter.

(b) Individuals with net earnings from self-employment. Individuals
with earnings from self-employment must make estimated tax payments of
the tax imposed by this article for the taxable year on the same dates
specified in paragraph one of subsection (c) of section six hundred
eighty-five of this chapter. In addition, these self-employed
individuals must file a return for the taxable year by the fifteenth day
of the fourth month following the close of the taxable year. Paragraph
one of subsection (d) of section six hundred eighty-five of this chapter
shall not apply to the estimated tax payments required by this
subsection.