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New Jersey State Tax Information


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.

New Jersey 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 E:
0.60% to 6.40% on $31,500 for 2014 and $32,000 for 2015
New employers use 3.4% for 2014 and 2015
Workers use 0.4250% on $31,500 for 2014 and 0.4250% on $32,000 for 2015

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 $31,500 for 2014 and $32,000 for 2015

Employee rate - 0.38% on $31,500 for 2014 and 0.25% on $32,000 for 2015

Family Leave Insurance (FLI):

Employee rate - .1% up to wage base of $31,500 for 2014 and 0.09% up to wage base of $32,000 for 2015

State Labor Laws:

Minimum wage - The minimum wage rate is $8.25 for 2014 and $8.38 for 2015
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.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about New Jersey state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.