New Jersey


Withholding requirements

Supplemental rate

State Unemployment Insurance (SUI)

Wage base



Rates range from 0.50% to 5.80%. New employers use a rate of 3.1%.
Employees use a rate of 0.425%.


Minimum wage


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 by mail

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

New hire reporting form

Child Support

Online payments

More information


Local taxes

Information about Newark's local taxes can be found here:

Reciprocal states


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%.

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