2025 YEAR END
Withholding
Withholding requirements
Employees must complete Form NJ W-4, Employee’s Withholding Allowance Certificate.
Supplemental rate
- New Jersey does not have a separate supplemental withholding rate for bonuses, commissions, or other supplemental wages.
- Instead, employers must use the standard withholding tables for all types of income, including supplemental wages.
- High-Income Withholding:
- For wages over $500,000, withhold at 9.9%.
- For wages over $1,000,000, withhold at 11.8%.
State Unemployment Insurance (SUI)
Wage base
$42,300
Contributions
Employers
- Rates range from 0.50% to 5.80%, depending on the employer’s experience rating.
- New employers are assigned a default rate of 3.1%.
Employees
- Employees contribute at a fixed rate of 0.425% of their wages, up to the wage base.
More information
Labor
Minimum wage
$15.49
Termination Pay
If an employee quits or is terminated, they must be paid all wages due by the next regular payday for the period in which the termination occurred
More information
- Seasonal and small employers: $14.53/hour.
- Agricultural workers: $13.40/hour.
- Tipped workers:
- Minimum cash wage: $5.62/hour.
- Maximum tip credit: $9.87.
- Employers must ensure total earnings (cash + tips) meet or exceed the state minimum wage
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
Fax: 800-304-4901
Phone: 877-NJ-HIRES (877-654-4737)
New hire reporting form
Child Support
Online payments
More information
Other
New employer registration
Local taxes
Newark imposes a local payroll tax on employers.
Forms and instructions are available at: Newark Payroll Tax Forms.
Employers must register and file regularly if they have employees working in Newark.
Reciprocal states
Pennsylvania
Disability insurance
Employer Contributions:
New employers: 0.5% of the first $165,400 in wages.
Experienced employers: Rate varies based on experience rating.
Employee Contributions:
Employees contribute 0.17% of the first $165,400 in wages4.
Administered by the Division of Temporary Disability and Family Leave Insurance.
Last Updated
09/24/2025
States
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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