New Jersey State Tax Information

Looking for New Jersey state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

 Division of the Treasury - Department of Taxation

 Department of Labor and Workforce Development

Withholding Requirements:

• Register as an employer by filing Form NJ-REG which can be found be clicking here.
• Employee's Withholding Allowance Certificate - Form NJ W-4
• Withholding Method = formula
• Supplemental Rate = Add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:

Newark payroll taxes and quarterly 1.0% (employer), Contact the City of Newark-Payroll at 973-733-3770

State Unemployment Insurance (SUI):

Reserve ratio formula
Contribution rate Schedule D:
0.60% to 6.40% on $30,300 for 2012, wage base increases to $30,900 for 2013
New employers use 3.30% for 2012 and 2013
0.4250% on $30,300 for 2012, wage base increases to $30,900 for 2013

Employee rate includes the following:
*0.00%-Health Care subsidy Fund;
*0.3825%-Unemployment Compensation Fund;
*0.0425%-Workforce Development Fund

State Disability Insurance (SDI):

Employer rate - new employers pay .5%. 
All others are experience rated with a wage limit of $30,300 for 2012 and $30,900 for 2013

Employee rate - 0.20% on $30,300 for 2012 and 0.36% on $30,900 for 2013

Family Leave Insurance (FLI):

Employee rate - .08% up to wage base of $30,300 for 2012 and .1% up to wage base of $30,900 for 2013

State Labor Laws:

Minimum wage - The federal minimum wage rate applies.
Termination Pay - Terminated/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 15 days if through electronic media, otherwise 20 days on Form W-4 (Employees Withholding Allowance Certificate) to:

New Hire Operations Center

PO Box 4654

Trenton, NJ 08650-4654

Phone: 877-654-4737

Fax: 800-304-4901

To report online click here

Remit Withholding for Child Support to:

New Jersey Family Support Payment Center
PO Box 4880
Trenton, NJ 08650-4880
800-559-3772

To report online click here

Reciprocal States:

Pennsylvania

For paycheck calculation visit the New Jersey Paycheck Calculator at PaycheckCity.

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