All New York employers must comply with the New York Wage Theft Prevention Act (the “Act”) by April 12, 2011. The Act increases employer obligations regarding notice and recordkeeping of wage information, and penalties for nonpayment and underpayment of wages under the New York Labor Law (the “Labor Law”). Significantly, the Act will require employers to provide written notice annually to all employees as to their classification as exempt or non-exempt for overtime purposes.