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Intuit
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New Jersey Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
WR-30 (Electronic Only) (Filing) UI Employer Report of Wages Paid
Effective Date
Form Name
Employer Report of Wages Paid
Filing Frequency
Quarterly
Filing Due Dates
Due the 30th of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers electing to file magnetically or electronically may transmit twice monthly, not less than twelve (12) days or more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
NJ-Payment (Electronic Only) WH Employer's Payment
Effective Date
Form Name
Employer's Payment
Filing Frequency
Monthly
Filing Due Dates
Monthly: Due by the 15th of the next month for then 1st and 2nd month of the quarter. Due by the 30th of the next month for the 3rd month of the quarter using Form NJ-927.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit
NJ-W-3 (Filing) WH Gross Income Tax Reconciliation of Tax Withheld
Effective Date
Form Name
Gross Income Tax Reconciliation of Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due on or before the last day of February of the following year including leap year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
NJ-EFW2-S WH NJ-EFW2-S
Effective Date
Form Name
NJ-EFW2-S
Filing Frequency
Annual
Filing Due Dates
Due on or before the last day of February of the following year including leap year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No
NJ Report 927 (Electronic Only) (Filing) WH/UI Employers Quarterly Report
Effective Date
Form Name
Employers Quarterly Report
Filing Frequency
Quarterly
Filing Due Dates
Due the 30th of the month following the end of the quarter. (April 30, July 30, October 30, and January 30). Note: QuickBooks only supports a report to assist you in completing the pre-print form.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
NJ Report 927W (Electronic Only) (Filing) WH/UI Employers Quarterly Report
Effective Date
Form Name
Employers Quarterly Report
Filing Frequency
Quarterly
Filing Due Dates
Due the 30th of the month following the end of the quarter. (April 30, July 30, October 30, and January 30). Note: Form NJ-927W cannot be submitted by phone. Employers filing Form NJ-927W must do so online
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit

Agency contact information

Effective Date
Agency Name
New Jersey Department of Treasury, Division of Taxation
Vendor Payable Name
State of New Jersey-GIT
Mailing Address
NJ Division of Taxation PO Box 248 Trenton, NJ 08646-0248
Phone Numbers
General Tax Information 609-826-4400 or 609-292-6400
Support Website URL
https://www.state.nj.us/treas/taxation/contactus_tyttaxa.shtml
Agency Website URL
http://www.state.nj.us/treasury/taxation/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Good Friday - April 19th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NJ Federal Employer Identification No. and Suffix No.
QuickBooks Employer Account Number Format(s)
999999999/999 999-999-999/999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Remains the same $1,000.00
Supplemental Rate Detail
If the supplemental wages are paid at the same time as regular wages: Total the employee’s regular wage and supplemental wages and withhold at the appropriate rate based on the combined payment. If the supplemental wages are paid at a different time: Withhold from the supplemental wages without any exemption allowances your employee takes on their NJW4.

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
NJ Withholding

Verification Tracking

Last Verified Date
01-22-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual NJ Withholding
Effective Date
Tax Payment Name
NJ Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due 1/31 of the following year
Threshold Requirement
N/A
Monthly NJ Withholding
Effective Date
Tax Payment Name
NJ Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the next month for the 1st & 2nd month of the quarter on form NJ-500. Due 30 days after the end of the month for the 3rd month of each quarter on form NJ-927.
Threshold Requirement
WH Tax liability in a calendar month is greater than or equal to $500
Quarterly NJ Withholding
Effective Date
Tax Payment Name
NJ Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due 30 days after the end of the month following the quarter.
Threshold Requirement
WH Tax liability is less than $500 in each of the first 2 months of the quarter
Weekly NJ Withholding
Effective Date
Tax Payment Name
NJ Withholding
Frequency
Weekly
Liability Accrual Period
Sunday through Saturday
Due Date
Due on or before Wednesday of the following week.
Threshold Requirement
Prior year WH tax liability was $10,000 or greater

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: All Employers must file electronically.
Employer Payment Requirements
All Employers must pay electronically.

Agency contact information

Effective Date
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.nj.gov.
Agency Website URL
http://lwd.dol.state.nj.us/labor/index.html

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays please refer to Agency compliance information under the IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on the same day as a Federal Holiday: Good Friday - April 19th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NJ Federal Employer Identification No. and Suffix No.
QuickBooks Employer Account Number Format(s)
999999999/999 999-999-999/999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.1175%
Maximum Rate
5.4%
New Employer Rate
2.6825%

Employer Wage Base

Effective Date
Wage Base Amount
$34,400.00

Employee Rates

Effective Date
Fixed Rate
0.3825%

Employee Wage Base

Effective Date
Wage Base Amount
$33,700.00

Agency Surcharge Detail

Effective Date
Surcharge Name
WF/SWF Employer
Creditable to FUTA
No
Fixed Rate
0.1175%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,400.00

Verification Tracking

Last Verified Date
10-10-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Health Care Subsidy Employee
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,400.00

Verification Tracking

Last Verified Date
10-16-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Health Care Subsidy Employer
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,400.00

Verification Tracking

Last Verified Date
10-16-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Family Leave Insurance Employee
Creditable to FUTA
No
Fixed Rate
0.08%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,400.00

Verification Tracking

Last Verified Date
12-05-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
WF/SWF Employee
Creditable to FUTA
No
Fixed Rate
0.0425%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,400.00

Verification Tracking

Last Verified Date
12-05-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
NJ UI, Health Care Subsidy and Workforce Dev Contrib

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly NJ UI, Health Care Subsidy and Workforce Dev Contrib
Effective Date
Tax Payment Name
NJ UI, Health Care Subsidy and Workforce Dev Contrib
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due no later than the 30th day following the end of the quarter (April 30th, July 30th, October 30th and January 30th).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: All Employers must file quarterly wage report electronically.
Employer Payment Requirements
UI Filing: All Employers must pay electronically.

State Disability

Agency contact information

Effective Date
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 Website URL
https://myleavebenefits.nj.gov/labor/myleavebenefits/help/contact/contact-form.shtml
Agency Website URL
http://lwd.dol.state.nj.us/labor/tdi/tdiindex.html

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NJ Federal Employer Identification No. and Suffix No.
QuickBooks Employer Account Number Format(s)
999999999/999 999-999-999/999

Agency Tax Rate Detail

Effective Date
Fixed Rate
0.5%
Fixed Dollar Amount
$258.00
Minimum Rate
0.1%
Maximum Rate
0.75%
New Employer Rate
0.5%
Limit Calculation Frequency
Annually

Employer Wage Base

Effective Date
Wage Base Amount
$34,400.00

Employee Rates

Effective Date
Fixed Rate
0.17%

Employee Wage Base

Effective Date
Wage Base Amount
$34,400.00

Electronic Form Requirement Detail

Form ID
NJ Report 927 (Electronic Only)
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New Jersey in order to e-file.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments.
Alternative Submission Process
File directly on the New Jersey Division of Revenue On-Line Filing site. You must register with New Jersey in order to file and pay on-line through the website. You'll need the following information to complete the registration: - 10-Digit ID number - FEIN To enroll in New Jersey On-Line Filing: (1) Go to the New Jersey Web site for information on how to receive a PIN. (2) Store your PIN in a secure location. You will need your PIN every time you e-file through the New Jersey web site. For additional assistance, you'll find a complete list of New Jersey contacts at the New Jersey Web site.
NJ Report 927W (Electronic Only)
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New Jersey in order to e-file.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments.
Alternative Submission Process
File directly on the New Jersey Division of Revenue On-Line Filing site. You must register with New Jersey in order to file and pay on-line through the website. You'll need the following information to complete the registration: - 10-Digit ID number - FEIN To enroll in New Jersey On-Line Filing: (1) Go to the New Jersey Web site for information on how to receive a PIN. (2) Store your PIN in a secure location. You will need your PIN every time you e-file through the New Jersey web site. For additional assistance, you'll find a complete list of New Jersey contacts at the New Jersey Web site.
NJ-Payment (Electronic Only)
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You do not need to enroll with New Jersey in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments.
Alternative Submission Process
Pay directly on the New Jersey Division of Revenue On-Line Filing site. You must register with New Jersey in order to file and pay on-line through the website. You'll need the following information to complete the registration: - 10-Digit ID number - FEIN To enroll in New Jersey On-Line Filing: (1) Go to the New Jersey Web site for information on how to receive a PIN. (2) Store your PIN in a secure location. You will need your PIN every time you e-file through the New Jersey web site. For additional assistance, you'll find a complete list of New Jersey contacts at the New Jersey Web site.
WR-30 (Electronic Only)
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New Jersey in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the New Jersey Division of Revenue On-Line Filing site. You must register with New Jersey in order to file and pay on-line through the website. You'll need the following information to complete the registration: - 10-Digit ID number - FEIN To enroll in New Jersey On-Line Filing: (1) Go to the New Jersey Web site for information on how to receive a PIN. (2) Store your PIN in a secure location. You will need your PIN every time you e-file through the New Jersey web site. For additional assistance, you'll find a complete list of New Jersey contacts at the New Jersey Web site.

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.njportal.com/DOR/BusinessRegistration
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.njportal.com/DOR/BusinessRegistration
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.njportal.com/DOR/BusinessRegistration
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.njportal.com/DOR/BusinessRegistration
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

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