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New Jersey Payroll Tax Compliance

State:

New Jersey

NJ Tax Forms

Agency Form Detail

  • Form ID Tax Code Form Name  
    WR-30 (Electronic Only) UI Employer Report of Wages Paid View
    New Hire Report UI New Hire Report View
    NJ-Payment (Electronic Only) WH Employer's Payment View
    NJ-W-3 WH Gross Income Tax Reconciliation of Tax Withheld View
    NJ Report 927 (Electronic Only) WH/UI Employers Quarterly Report View
    NJ Report 927W (Electronic Only) WH/UI Employers Quarterly Report View

New Jersey Withholdings

Agency Contact Information

  • Agency Name

    New Jersey Department of Treasury, Division of Taxation

  • Vendor Payable Name

    State of New Jersey-GIT

  • Mailing Address

    N. J. Division of Taxation
    P.O. Box 046
    Trenton, NJ 08646-0046

  • Phone Numbers

    General Tax Information
    609-826-4400

    Employer New Accounts
    609-292-6400

  • Agency Website URL

    http://www.state.nj.us/treasury/taxation/

  • Agency Info Effective Date

    Oct 11, 2013

  • Agency Holidays

    2014

    New Year's Day - January 1
    Martin Luther King, Jr. - January 20
    Presidents Day - February 17
    Good Friday – April 18
    Memorial Day - May 26
    Independence Day - July 4
    Labor Day – September 12
    Columbus Day - October 13
    Veterans Day - November 11
    Thanksgiving Day - November 27
    Christmas Day - December 25
  • Holiday Effective Date

    Jan 1, 2014

  • Agency Account Number Formats

    Account Number Name

    NJ Federal Employer Identification No. and Suffix No.

  • QuickBooks Employer Account Number Format(s)

    999999999/999 999-999-999/999

  • Account Number Effective Date

    Jan 1, 2008

Agency Withholding Details

  • WH Supported?

    Yes

  • Allowance Amount Detail

    Remains the same $1,000.00

  • Supplemental Rate Detail

    The income tax to be withheld should be determined as if the total of the supplemental and regular wages were a single wage payment for the regular payroll period. If supplemental wages are paid at a different time, the employer may determine the tax to be withheld by adding the supplemental wages either to the regular wages for the current payroll period or to the regular wages for the last preceding payroll period within the same calendar year. However, if income tax has been withheld from the employee?s regular wages, the employer may withhold from the supplemental wages, without any allowance for exemptions. If vacation pay is paid in addition to regular wages for the vacation period, such vacation pay is to be treated as a supplemental wage payment. (See page 5 in tax guide)

  • Effective Date

    Jan 1, 2010

  • Effective Date

    Jan 1, 2010

Agency Tax Payment Details

  • Tax Payment Name

    NJ Withholding

  • Last Verified Date

    Dec 18, 2012

Tax Payment Frequency Detail

  • Payment Frequency Payment Name  
    Weekly NJ Withholding View
    Monthly NJ Withholding View
    Quarterly NJ Withholding View
    Annual NJ Withholding View

Electronic Mandate Requirements

  • Employer Filing Requirements

    WH Filing: All Employers must file electronically.

  • Employer Payment Requirements

    All Employers must pay electronically.

  • Effective Date

    Jan 1, 2009

Unemployment Tax

Agency Contact Information

  • Agency Name

    New Jersey Department of Labor and Workforce Development

  • Vendor Payable Name

    State of New Jersey

  • Mailing Address

    Division of Employer Accounts
    Employer Status
    PO Box 913,Trenton
    New Jersey 08625-0913

  • Phone Numbers

    General information
    609-633-6400

  • Support Email

    emplacct@dol.state.nj.us

  • Agency Website URL

    http://lwd.dol.state.nj.us/labor/index.html

  • Agency Info Effective Date

    Nov 29, 2014

  • Agency Holidays

    2013

    New Year's Day - January 1
    Martin Luther King, Jr. - January 21
    Presidents Day - February 18
    Good Friday - March 29
    Memorial Day - May 27
    Independence Day - July 4
    Labor Day - September 2
    Columbus Day - October 14
    Veterans Day - November 11
    Thanksgiving Day - November 28
    Christmas Day - December 25
  • Holiday Effective Date

    Jan 1, 2013

  • Agency Account Number Formats

    Account Number Name

    NJ Federal Employer Identification No. and Suffix No.

  • QuickBooks Employer Account Number Format(s)

    999999999/999 999-999-999/999

  • Account Number Effective Date

    Jan 1, 2008

Agency Tax Rate Detail

  • Minimum Rate

    0.117%

  • Maximum Rate

    7.7%

  • New Rate

    3.283%

  • Rate Effective Date

    Jul 1, 2013

  • Employer Wage Base

    Wage Base Amount

    $31,500.00

  • Wage Base Effective Date

    Jan 1, 2014

  • Employee Rates

    Fixed Rate

    0.383%

  • Rate Effective Date

    Jan 1, 2011

  • Employee Wage Base

    Wage Base Amount

    $31,500.00

  • Wage Base Effective Date

    Jan 1, 2014

Agency Surcharge Detail

  • Surcharge Name

    WF/SWF Employee

  • Creditable to FUTA

    No

  • Fixed Rate

    0.043%

  • Wage Base Amount

    $31,500.00

  • Surcharge Effective Date

    Jan 1, 2014

  • Last Verified Date

    Oct 18, 2013

Agency Tax Payment Details

  • Tax Payment Name

    NJ UI, Health Care Subsidy and Workforce Dev Contrib

  • Last Verified Date

    Jan 2, 2014

Tax Payment Frequency Detail

  • Payment Frequency Payment Name  
    Quarterly NJ UI, Health Care Subsidy and Workforce Dev Contrib View

Electronic Mandate Requirements

  • Employer Filing Requirements

    UI Filing: All Employers must file quarterly wage report electronically.

  • Employer Payment Requirements

    UI Filing: All Employers must pay electronically.

  • Effective Date

    Dec 10, 2013

Other Payroll Taxes

  • State Disability

Agency Contact Information

  • Agency Name

    Department of Labor Division of Temporary Disability Insurance

  • Vendor Payable Name

    State of New Jersey

  • Mailing Address

    PO Box 387
    Trenton, NJ 08625-0387

  • Phone Numbers

    609-292-7060

  • Support Email

    dtdi@dol.state.nj.us

  • Agency Website URL

    http://lwd.dol.state.nj.us/labor/tdi/tdiindex.html

  • Agency Info Effective Date

    Jan 1, 2014

  • Agency Account Number Formats

    Account Number Name

    NJ Federal Employer Identification No. and Suffix No.

  • QuickBooks Employer Account Number Format(s)

    999999999/999 999-999-999/999

  • Account Number Effective Date

    Jan 1, 2008

Agency Tax Rate Detail

  • Fixed Rate

  • Fixed Dollar Amount

    $236.25

  • Minimum Rate

    0.1%

  • Maximum Rate

    0.75%

  • New Rate

    0.5%

  • Rate Effective Date

    Jan 1, 2014

  • Employer Wage Base

    Wage Base Amount

    $31,500.00

  • Wage Base Effective Date

    Jan 1, 2014

  • Employee Rates

    Fixed Rate

    0.38%

  • Rate Effective Date

    Jan 1, 2014

  • Employee Wage Base

    Wage Base Amount

    $31,500.00

  • Wage Base Effective Date

    Jan 1, 2014

New Jersey Local Tax

E-file & Pay

Electronic Form Requirement Detail

  • Form ID  
    WR-30 (Electronic Only) View
    NJ-Payment (Electronic Only) View
    NJ Report 927 (Electronic Only) View
    NJ Report 927W (Electronic Only) View

Employer Registration

Withholding Tax

  • How does the agency prefer the employer to register?

    Online

  • Where can I find out more about the agency process for registration?

    https://www.state.nj.us/cgi-bin/treasury/revenue/dcr/reg/sos_dcrnew01_page1.cgi

  • Is there a registration fee?

    No

  • What is the name of the form to use for registration?

    Online Tax/Employer Registration

  • What is the link to the form for registration?

    https://www.state.nj.us/cgi-bin/treasury/revenue/dcr/filing/page1.cgi

  • Additional information about the registration for this state.

    State uses FEIN followed by 000 but requires registration to be completed via the website to allow State to open their account and allow appropriate deposits and filings. If registration is not done deposits and filings may be posted incorrectly.

    We can turn on ACH payment method with AID

Unemployment Insurance Tax

  • How does the agency prefer the employer to register?

    Online

  • Where can I find out more about the agency process for registration?

    https://www.state.nj.us/cgi-bin/treasury/revenue/dcr/reg/sos_dcrnew01_page1.cgi

  • Is there a registration fee?

    No

  • What is the name of the form to use for registration?

    Online Tax/Employer Registration

  • What is the link to the form for registration?

    https://www.state.nj.us/cgi-bin/treasury/revenue/dcr/reg/sos_dcrnew01_page1.cgi

  • Additional information about the registration for this state.

    State uses FEIN followed by 000 but requires registration to be completed via the website to allow State to open their account and allow appropriate deposits and filings. If registration is not done deposits and filings may be posted incorrectly.

    Can Turn on ACH payment method if we have AID