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 $29,600 for 2011, wage base increases to $30,300 for 2012
New employers use 3.30%
0.4250% on $29,600 for 2011, wage base increases to $30,300 for 2012

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

Employee rate - 0.20% on $30,300 for 2012.

Family Leave Insurance (FLI):

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

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:

Office of Child Support

Attn: New Hires Box 716

Trenton, NJ 08625

609-588-2355

609-588-2354 (fax)

To report online click here

Remit Withholding for Child Support to:

Department of Human Services
Bureau of Child Support and PaternityPrograms
CN 716
Trenton, NJ 08625-0716
609-588-2355

To report online click here

Reciprocal States:

Pennsylvania

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

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