New Jersey

Withholding

Withholding requirements

Employees must complete Form NJ W-4, Employee’s Withholding Allowance Certificate.
http://www.state.nj.us/treasury/taxation/pdf/current/njw4.pdf

Supplemental rate

Supplemental rates are added to regular wages for the current or preceding payroll period; calculate the tax on the total, and then subtract the tax withheld from regular wages.

State Unemployment Insurance (SUI)

Wage base

$34,400

Contribuitions

Rates range from 0.40% to 5.40%. New employers use a rate of 2.8%.
Employees use a rate of 0.425%.

Labor

Minimum wage

$10.00

Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting online

Reporting by mail

New Jersey New Hire Reporting Center
P.O. Box 4654
Trenton, NJ 08650

Child Support

Other

Local taxes

Information about Newark's local taxes can be found here: https://www.newarknj.gov/viewer/payroll-tax-forms

Reciprocal states

Pennsylvania

Disability insurance

New employers use a rate of 0.5%.
Experience rating is in effect for other employers with a wage limit of $34,400.
Employees use a rate of 0.17%.

Helpful links

Department of Treasury: http://www.state.nj.us/treasury/taxation/
Department of Labor and Workforce Development: https://nj.gov/labor/

Last Updated

11/12/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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