New Jersey payroll laws 2025: Updates, rules, resources, and employer tips

Payroll laws form the essential framework for how businesses compensate their employees. In New Jersey, this framework includes a distinct set of regulations that aim to protect workers and ensure fair employment practices. Known for its progressive stance on employee rights, New Jersey often introduces laws that go beyond federal standards, such as specific requirements for minimum wage, earned sick leave, and, notably for 2025, new pay transparency obligations.

This 2025 guide outlines key New Jersey payroll laws, where they differ from federal requirements, and the taxes and employer obligations you need to know. It also highlights tips, tools, and payroll services to help you stay compliant.

What are payroll laws?

Payroll laws are regulations that govern how employers compensate employees. They include rules about wages, tax withholdings, overtime pay, recordkeeping, and employee classification at both federal and state levels.

Why are payroll laws important?

Payroll laws help protect workers’ rights and ensure businesses meet their legal responsibilities. Following these laws reduces the risk of fines, lawsuits, and payroll errors that can affect employee trust and company operations.

What do payroll laws cover?

Payroll laws outline how employees must be paid, how taxes are withheld and reported, and what rights and responsibilities both parties have. In New Jersey, this includes:

• Ensuring employees are paid fairly and on time for all hours worked.
• Setting clear rules for wages, overtime pay, deductions, and benefits.
• Requiring accurate recordkeeping to support compliance and resolve disputes.
• Enforcing tax obligations at both the federal and state levels.
• Mandating pay transparency in job postings and promotional opportunities.

When businesses follow these laws, they avoid penalties and build a stronger, more compliant workplace.

Who must follow New Jersey payroll laws?

Whether you're starting a new business, managing an existing company, or hiring domestic help, New Jersey payroll laws apply as soon as you meet certain wage thresholds for employees within the state. These rules are not limited by company size or industry.

Here’s who’s required to comply:

• Any business that employs one or more individuals in New Jersey and pays wages of $1,000 or more in a calendar year. This includes nonprofit organizations and companies with out-of-state headquarters but employees working in New Jersey.
• Household employers who pay a household worker $1,000 or more in cash wages in a year.

To summarize, if you have employees working in the state and meet the wage threshold, you must follow New Jersey’s payroll regulations, including wage laws, tax requirements, and reporting rules.

New payroll laws to know in 2025

The following are some of the key 2025 updates to New Jersey payroll laws:

• Minimum wage increase: Effective January 1, 2025, New Jersey's minimum wage for most employees increased to $15.49 per hour.
• Pay Transparency Act: As of June 1, 2025, New Jersey employers with 10 or more employees must disclose the hourly wage or annual salary range and general benefit information in all job postings for new positions and transfer opportunities. Employers must also make reasonable efforts to announce promotion opportunities to current employees in affected departments.

Federal payroll laws every employer should know

While payroll laws vary by state, federal payroll laws set the baseline that all employers across the U.S.—including those in New Jersey—must follow. These laws regulate how wages are paid, how taxes are withheld, and what benefits employers must offer in certain situations. Here's a look at the key federal regulations that impact payroll:

Fair Labor Standards Act (FLSA)

The FLSA establishes federal standards for minimum wage, overtime pay, recordkeeping, and child labor. It applies to most full-time and part-time workers in the private sector and in federal, state, and local governments. These are some of the payroll laws that fall under the FLSA.

• Federal minimum wage: As of 2025, the federal minimum wage is $7.25 per hour.
• Employers can pay tipped employees less than the full minimum wage—as long as the employee earns at least $30 per month in tips and their total pay (wages plus tips) adds up to at least the federal minimum wage of $7.25 per hour.
• Overtime pay: Nonexempt employees must be paid 1.5 times their regular rate for hours worked over 40 in a week.
• Recordkeeping: The FLSA requires employers to keep accurate, accessible records for all nonexempt employees. This includes basic information like name, address, Social Security number, occupation, hours worked, wages paid, and pay rates. Employers using the tip credit must also maintain weekly records of reported tips and the amount of credit claimed.
• Keep for at least 3 years: Payroll records, collective bargaining agreements, and sales or purchase records.
• Keep for at least 2 years: Timecards, wage rate tables, schedules, and records of wage changes.

Internal Revenue Service (IRS) Regulations

Employers are required to comply with IRS rules pertaining to payroll taxes. Taxes must be calculated, withheld, and submitted accurately and on time. Employers need to:

• Withhold federal income tax from employee wages based on Form W-4 information and current IRS federal withholding tax tables.
• Withhold and match Social Security and Medicare taxes (FICA) from employee wages. For 2025:
• Social Security tax: 6.2% each for employer and employee, up to a wage base limit of $176,100.
• Medicare tax: 1.45% each for employer and employee, with no wage base limit.
• Pay Federal Unemployment Tax Act (FUTA) taxes:
• Employers must pay a federal unemployment tax of 6.0% on the first $7,000 of each employee’s annual wages.
• If all state unemployment taxes are paid on time and the employer’s state is not designated as a credit reduction state, the FUTA tax may be reduced by a credit of up to 5.4%, resulting in an effective rate of 0.6%.
• Only employers pay FUTA; it is not withheld from employee wages.
• FUTA taxes are reported annually using IRS Form 940.

Affordable Care Act (ACA)

The Affordable Care Act (ACA) requires employers with 50+ full-time employees to offer affordable health insurance and report coverage to the IRS.

• They must offer affordable, minimum-value coverage to at least 95% of full-time employees and dependents.
• "Affordable" means the employee's share of self-only coverage doesn’t exceed a set income-based percentage.
• Employers must file Forms 1094-C and 1095-C with the IRS annually to report coverage details.
• Visit the IRS website to see if the ACA applies to your business.

Smaller businesses with fewer than 50 full-time employees may still be subject to certain ACA requirements depending on their specific circumstances. Check the IRS website for additional information on ACA tax provisions for small employers.

Key New Jersey payroll laws

While federal payroll laws set the foundation, New Jersey has its own state-specific rules that often go further to protect workers. New Jersey is known for its comprehensive, employee-friendly regulations that often provide greater protections than federal standards. It’s essential to understand these laws and how they may differ from federal requirements.

Minimum wage in New Jersey for 2025

On January 1, 2025, the New Jersey statewide minimum wage increased to $15.49 per hour for most employees. However, specific rates apply to certain employee categories:

• Seasonal and small employers (fewer than six employees): The minimum wage increased to $14.53 per hour.
• Agricultural workers: The minimum hourly wage increased to $13.40.
• Tipped workers: The minimum cash wage increased to $5.62 per hour. Employers can claim a tip credit of up to $9.87, but if the cash wage plus tips does not equal at least the state minimum wage of $15.49, the employer must make up the difference.
• Long-term care facility direct care staff: Their minimum wage increased to $18.49 per hour.

The minimum wage will continue to increase annually based on increases in the Consumer Price Index (CPI).

New Jersey overtime rules

New Jersey employers must follow the state's overtime rules, which apply to most nonexempt employees. The New Jersey State Wage and Hour Law requires employers to pay nonexempt employees 1.5 times their regular rate of pay for all hours worked over 40 in a work week.

Unlike some other states, New Jersey law does not mandate daily overtime or double-time pay for hours worked on weekends or holidays, unless those hours contribute to exceeding 40 hours in a work week. For more information on federal overtime rules, refer to the FLSA rules and regulations.

• Standard overtime pay: Employees must be paid 1.5 times their regular rate of pay for
• Hours worked over 40 in a work week.
• Double-time pay: New Jersey law does not generally require double-time pay for hours worked over a certain daily threshold, on weekends, or holidays. Overtime is calculated solely on hours exceeding 40 in a single work week.

Pay frequency

New Jersey laws require employers to pay employees at least twice per month (semi-monthly or bi-weekly) on regular paydays designated in advance. Generally, wages must be paid within 10 working days after the end of the pay period for which payment is made.

Exceptions may apply for bona fide executive, supervisory, and other special classifications of employees, who may be paid less frequently than semi-monthly, but at least once per calendar month on a regularly established schedule. Employers must notify employees of their pay rate and payday at the time of hiring and provide advance notice of any changes.

Semi-monthly pay periods

• If paid semi-monthly, wages earned between the 1st and the 15th of the month must be paid by the 25th of that month.
• Wages earned between the 16th and the last day of the month must be paid by the 10th of the following month.

Other pay periods (weekly, biweekly, etc.)

• If employers choose to pay more frequently, such as weekly or bi-weekly, they must still adhere to the principle that wages are paid within 10 working days after the end of the payroll period in which the wages were earned. This ensures timely compensation regardless of the chosen pay schedule.

Overtime pay

• Overtime wages must be paid by the next regular payday for the period in which the overtime was earned. New Jersey law does not specify a separate, expedited deadline for overtime pay beyond the standard pay frequency rules.

Exception for exempt employees

• Bona fide executive, administrative, and professional employees as defined by [federal Fair Labor Standards Act (FLSA) criteria and New Jersey regulations may be paid once per month, provided there is a regularly established schedule for such payments. These employees must meet specific salary and duties tests to qualify for this exemption from the standard pay frequency requirements.

Final paycheck laws in New Jersey

Under New Jersey law, final wages must be paid promptly based on how employment ends:

• Termination (fired or laid off): Final wages are due by the next regular payday.
• Voluntary resignation: Final wages are due by the next regular payday.
• With 72+ hours’ notice: Final wages are due by the next regular payday.
• Without notice: Final wages are due by the next regular payday.

In New Jersey, when an employee's employment ends, all wages due must be paid no later than the regular payday for the pay period during which the termination, suspension, or resignation took place.

• Accrued vacation (PTO payout): New Jersey law does not require employers to pay out accrued, unused vacation time or general paid time off (PTO) upon termination, resignation, or other separation from employment. However, if an employer has a company policy, employment contract, or collective bargaining agreement that explicitly states vacation/PTO will be paid out, then the employer must adhere to that policy.
• Waiting time penalty: New Jersey law does not have a specific "waiting time penalty" statute. However, failure to pay earned wages on time can still lead to legal action, including claims for unpaid wages, interest, and potential administrative fees from the New Jersey Department of Labor and Workforce Development (NJDOL).
• Additional considerations:
• Sick leave: New Jersey law does not require employers to pay out accrued, unused sick leave upon an employee's separation from employment, unless a company policy or collective bargaining agreement provides for it.
• Severance pay: Generally, severance pay is not mandated by New Jersey law for individual terminations. The primary exception is under the Worker Adjustment and Retraining Notification Act, which applies to employers with 100 or more employees. If certain mass layoff or plant closing conditions are met, and the employer fails to provide the required 90-day notice, affected full-time employees are entitled to at least one week of severance pay for each full year of service.
• Deductions: Employers cannot deduct amounts from final wages unless explicitly allowed by state or federal law (e.g., taxes, wage garnishments) or explicitly authorized in writing by the employee for specific, permissible reasons (e.g., certain benefits, company products purchased on a payment plan). New Jersey has strict rules against unauthorized deductions (e.g., for property damage, cash shortages, or unreturned uniforms/equipment without written consent).

For more detailed information, refer to the New Jersey Department of Labor and Workforce Development's Wage and Hour Compliance resources.

New Jersey paid sick leave

The New Jersey Earned Sick Leave Law mandates that nearly all employers provide paid time off for employees to care for themselves or others.

• Qualification criteria. Employees accrue earned sick leave if they work for an employer in New Jersey. There is no minimum employment period or hours worked to begin accruing, though employers may require employees to wait 120 calendar days after their start date before *using* accrued leave.
• Amount of leave. Employees earn at least 1 hour of earned sick leave for every 30 hours worked, up to a maximum of 40 hours per benefit year.
• How sick leave is accrued. Employers can choose between:
• Accrual method. Employees earn 1 hour for every 30 hours worked, with unused time rolling over annually. Employers may cap usage at 40 hours per benefit year.
• Frontloading method. Employers grant the full 40 hours at the start of each benefit year, eliminating the need to track accruals.
• Permitted use. Sick leave can be used for the employee's or a family member's mental or physical illness, injury, or preventive care; for issues related to domestic violence or sexual assault; or when a school or workplace is closed due to a public health emergency.
• Carryover. Employees may carry over up to 40 hours of unused earned sick leave into the next benefit year. Employers are only required to permit the use of up to 40 hours of leave per benefit year, regardless of the amount carried over.
• Local laws. The New Jersey Earned Sick Leave Law preempts local ordinances, meaning the state law sets the standard across New Jersey.

State disability insurance

Employers are responsible for withholding employee contributions for both TDI and FLI and remitting them to the state.

• Temporary Disability Insurance (TDI): Provides cash benefits to eligible workers for non-work-related illnesses, injuries, or pregnancy. Both employers and employees contribute to TDI through payroll deductions.
• Family Leave Insurance (FLI): Provides cash benefits to eligible workers who need to take time off to care for a seriously ill family member, bond with a new child (birth, adoption, or foster care), or address issues related to domestic or sexual violence. FLI is funded through employee contributions.

State-specific recordkeeping requirements

New Jersey law requires employers to maintain accurate and accessible records related to wages, hours worked, and other employment details for a specified period. Employers must keep payroll records, including employee names, addresses, Social Security numbers, hours worked, wages paid, and pay rates, for at least six years from the date of entry.

These records are crucial for demonstrating compliance with wage and hour laws and may be requested during audits or investigations by the New Jersey Department of Labor and Workforce Development.

Tip credit rules

For occupations where employees customarily receive tips, New Jersey allows employers to pay a reduced cash wage, known as a tip credit. As of January 1, 2025, the minimum cash wage for tipped employees is $5.62 per hour.

If an employee's tips combined with this cash wage do not meet the full state minimum wage of $15.49 per hour, the employer is legally required to make up the difference. Employers must inform tipped employees of the tip credit provision and ensure that employees retain all their tips, except for valid tip-pooling arrangements.

New Jersey payroll taxes

In New Jersey, employers must meet federal tax requirements and also administer the following five primary New Jersey payroll taxes:

Unemployment Insurance (UI)

Unemployment Insurance provides temporary benefits to eligible workers who lose their jobs through no fault of their own. It is administered by the New Jersey Department of Labor and Workforce Development (NJDOL).

Workforce Development/Supplemental Workforce Funds (WF/SWF)

This tax helps fund workforce training programs across the state. It is often combined with UI for reporting purposes.

State Disability Insurance (SDI)

New Jersey's Temporary Disability Insurance (TDI) program provides cash benefits to eligible workers for non-work-related illnesses, injuries, or pregnancy that prevent them from working.

Family Leave Insurance (FLI)

Family Leave Insurance provides cash benefits to eligible workers who need to take time off to care for a seriously ill family member, bond with a new child, or address issues related to domestic or sexual violence.

Gross Income Tax (GIT)

New Jersey's Gross Income Tax (GIT) is withheld from employee wages and remitted to the New Jersey Division of Taxation. This progressive tax supports public services and state operations.

New Jersey local payroll taxes

While New Jersey has statewide payroll tax requirements, a few cities and localities also impose their own local payroll taxes. These can vary based on where your business operates.

• Newark Payroll Tax: Newark has a 1% quarterly payroll tax for employers.
• Jersey City Payroll Tax: Jersey City also has a 1% quarterly payroll tax on wages for services performed within Jersey City, or performed outside Jersey City but supervised within Jersey City. Employees living within Jersey City are excluded, and the tax typically applies if total wages are $2,500 or more per quarter.

To find out if local taxes may impact you:

• Contact your city or county government for the most current information on local payroll tax rates and rules.
• Get guidance from a New Jersey tax expert to ensure local payroll compliance.

New Jersey payroll compliance requirements

Federal payroll laws apply across the United States, setting a baseline for employer responsibilities. However, in New Jersey, employers have additional obligations and specific state-level regulations to adhere to. These state-specific requirements are crucial to ensure that all wage payments are not only timely and accurate but also fully compliant with New Jersey law.

Register as an employer

In New Jersey, businesses and household employers must register with the New Jersey Division of Revenue and Enterprise Services for tax and employer purposes.

You are considered an employer and generally must register with the Department of Labor & Workforce Development (LWD) for state unemployment and disability insurance programs if certain wage thresholds are met:

• Businesses: You employ one or more individuals and pay wages of $1,000 or more in a calendar year.
• Household employers: You pay cash wages of $1,000 or more in any calendar quarter to a household employee (e.g., nanny, babysitter, caregiver, housekeeper) or $2,800 or more in a calendar year (for Social Security and Medicare taxes).

Penalty: Failing to register or report required information can lead to various penalties, including interest on unpaid contributions and specific fines for late or inaccurate reporting to the LWD.

Provide itemized pay stubs

New Jersey employers are required to provide each employee with a statement of deductions for each pay period. Key information typically includes:

• Gross wages
• Net wages earned
• Deductions
• Pay period dates
• Employer information
• Employee information

Employers must retain payroll records and timesheets for six years under New Jersey labor law requirements.

Penalty: Failure to provide required statements or maintain adequate records can result in investigations by the LWD and potential fines or other legal consequences.

Adhere to timely wage payments

New Jersey's Wage Payment Law (N.J.S.A. 34:11-4.1 et seq.) generally requires most employers to pay the full amount of wages due to their employees at least twice during each calendar month on regular paydays designated in advance. Each regular payday must be no more than 10 working days after the end of the pay period for which payment is made.

Penalty: Employers who fail to pay wages on time are subject to civil penalties. The LWD is empowered to investigate claims and institute actions for recovery and penalties.

Offer direct deposit only with employee consent

Employees must voluntarily agree to receive their wages via direct deposit. If an employee does not consent, the employer must provide an alternative payment method, such as a paper check.

Penalty: Mandating direct deposit without employee consent can lead to legal challenges and potential penalties from the LWD.

Comply with New Jersey Earned Sick Leave Law

New Jersey has a statewide earned sick leave law requiring nearly all employers to provide eligible employees with up to 40 hours of earned sick leave per benefit year. Employees accrue one hour of earned sick leave for every 30 hours worked, or employers may choose to "frontload" the 40 hours at the beginning of the benefit year.

Penalty: Employers who collect employee contributions but fail to remit them can face penalties of $2,500 for a first offense and $5,000 for subsequent offenses.

Pay payroll taxes on time

Filing deadlines vary based on the employer's payment schedule and tax type. For example, quarterly forms NJ-927 (Employer’s Quarterly Report) and WR-30 (New Jersey Employer Report of Wages Paid) are generally due by the last day of the month following the end of each quarter (e.g., April 30 for Q1). Annual reconciliation form NJ-W-3 is due by February 15 of the following year. Electronic filing and payment are often mandated.

Penalty: Late payments and filings can incur substantial penalties and interest. Interest on unpaid contributions accrues at 1.25% per month. Penalties for late filing of the WR-30 can range from $5 to $25 per employee. The Division of Revenue and Enterprise Services may also assess penalties for late remittance of Gross Income Tax withheld. These can include a 5% penalty of the tax liability plus 1% per month or a fraction thereof up to 25%.

Comply with electronic filing and payment mandates

New Jersey generally requires employers to electronically file employment tax returns, wage reports, and make payroll tax deposits. The New Jersey Business Gateway Services is the primary portal for these electronic transactions.

Penalty: Non-compliance with electronic filing and payment mandates can lead to penalties, similar to those for late payments and filings.

Can an employer withhold a paycheck for any reason?

No. Employers cannot withhold a paycheck for any reason not allowed by law. They are legally required to pay all earned wages on time. Deductions are only permitted if:

• Required by law (e.g., taxes, wage garnishments)
• Authorized in writing by the employee (e.g., benefits)
• Covered under a collective bargaining agreement

Employers may not withhold wages as punishment or for issues like property damage. Unlawful withholding can lead to legal action by the employee.

Consequences of non-compliance

In addition to the specific regulatory actions outlined above, failing to follow New Jersey’s payroll rules can lead to broader consequences for your business:

Financial penalties

Violations can incur significant fines, liquidated damages (up to 200% of unpaid wages), and interest on unpaid taxes. Misclassification of employees can also lead to back taxes and severe penalties for unpaid UI, SDI, and FLI contributions.

Employee claims and lawsuits

Non-compliance often leads to wage claims filed with the New Jersey Department of Labor or civil lawsuits by employees seeking unpaid wages, overtime, liquidated damages, and attorney's fees.

Audits and investigations

The New Jersey Department of Labor and Workforce Development frequently conducts audits, often triggered by employee complaints or misclassification issues. These can be extensive, requiring detailed record production and potentially uncovering further violations.

Reputation damage

Failure to comply with payroll laws can severely harm an employer's reputation, leading to negative public perception, difficulty attracting and retaining talent, and a decline in employee morale and trust.

Operational setbacks

Payroll errors or non-compliance can disrupt business operations, requiring significant time and resources to resolve. This includes correcting payroll, responding to audits, and managing legal proceedings, diverting focus from core business activities.

Common payroll mistakes (and how to avoid them)

Payroll mistakes can cost businesses more than just money—they can lead to fines, compliance violations, and damaged employee trust. Below are some of the most frequent errors companies make, along with ways to prevent them.

Misclassifying employees

Classifying a worker incorrectly—such as treating an employee as an independent contractor—can trigger audits and penalties. The IRS may flag businesses that issue both a W-2 and a 1099 to the same individual.

How to avoid this:

• Use IRS and New Jersey Department of Taxation criteria to distinguish contractors from employees
• Use QuickBooks payroll features to categorize workers and file the correct forms.
• Audit classifications regularly to stay compliant.

Underpaying employees

Failing to pay employees correctly, whether through minimum wage violations or incorrect overtime calculations, can lead to significant financial penalties under New Jersey's Wage Theft Act. Employers may face liquidated damages, back wages, and legal fees.

How to avoid this:

• Stay current on wage and hour laws.
• Run regular payroll audits.
• Use automated payroll and time-tracking tools, like a time card calculator.
• Train staff on compliance basics.
• Keep accurate, organized records.

Miscalculating overtime

Overtime mistakes are a top source of wage claims. Errors like not separating regular from overtime hours or applying the wrong rate can add up fast.

How to avoid this:

• Make sure your payroll system automatically and correctly tracks and calculates overtime.
• Review exempt vs. nonexempt classifications.
• Train staff on both federal and New Jersey overtime rules.
• Use timesheet templates to help employees accurately track their hours and overtime.

Late wage payments

Paying employees late damages trust and can lead to penalties.

How to avoid this:

• Automate payroll with scheduled direct deposits.
• Monitor cash flow regularly.
• Use payroll calendar templates, alerts, and reminders to track due dates and meet deadlines.

Poor recordkeeping

Incomplete or inaccurate records can derail compliance, lead to fines, and make it hard to defend against claims.

How to avoid this:

• Keep detailed records of hours, wages, classifications, and deductions.
• Use secure, digital payroll software to track and store information.
• Back up your data regularly.

Timesheet errors

According to QuickBooks research, U.S. employers report needing to fix errors on 80% of employee-submitted timesheets. One of the main causes? Employees forget to clock in or out and later struggle to recall their actual hours worked.

How to avoid this:

• Employ digital time-tracking software and tools with real-time clock-in/clock-out features.
• Enable automated reminders or mobile alerts to prompt employees throughout the day.
• Train staff on proper timekeeping procedures and the importance of accurate reporting.
• Review timesheets regularly before processing payroll to catch discrepancies early.

Incorrect tax withholding

Failing to withhold the correct amount of federal, state, or local taxes can result in penalties.

How to avoid it:

• Use payroll software that automatically calculates and withholds the correct taxes for each jurisdiction.
• Stay up to date with IRS and state tax rate changes each year.
• Review employee W-4 forms regularly and update them as needed.
• Reconcile payroll tax filings with payment records to catch discrepancies early.
• Consider working with a payroll provider that offers tax filing and accuracy guarantees.
• Accurately estimate taxes and net pay by using a New Jersey paycheck calculator before processing payroll.
• Consult with a tax professional in New Jersey who understands the state’s payroll landscape to ensure you're meeting all local obligations and staying compliant.

Payroll resources for New Jersey employers

Employers in New Jersey must comply with both state and federal requirements, which involves coordination with several government agencies. Here's a summary of the most relevant ones:

• New Jersey Department of Labor and Workforce Development (NJDOL): Oversees state wage and hour laws, unemployment insurance, temporary disability, and family leave insurance.
• New Jersey Division of Taxation (NJDT: Handles state income tax withholding (PIT) and employer registration for state taxes.
• Internal Revenue Service (IRS): Handles federal payroll tax responsibilities, including federal income tax withholding, Social Security, Medicare, and Federal Unemployment Tax Act (FUTA) compliance.
• U.S. Department of Labor (DOL): Enforces federal labor laws under the Fair Labor Standards Act (FLSA), including minimum wage, overtime, and recordkeeping rules.

Simplify payroll law compliance for your New Jersey business

New Jersey's intricate payroll laws demand careful attention. QuickBooks Payroll helps you stay accurate and compliant by automatically calculating, filing, and paying your federal and state payroll taxes—backed by a 100% accuracy guarantee and tax penalty protection.** On-the-go time tracking with QuickBooks Time keeps employee hours organized and synced. Plus, as your business grows, QuickBooks scales with you, offering the right tools to support faster, more seamless payroll.

Disclaimer:

****Accuracy Guaranteed**: Available with QuickBooks Online Payroll Core, Premium, and Elite. We assume responsibility for federal and state payroll filings and payments directly from your account(s) based on the data you supply. As long as the information you provide us is correct and on time, and you have sufficient funds in your account, we'll file your tax forms and payments accurately and on time or we'll pay the resulting payroll tax penalties. Guarantee terms and conditions are subject to change at any time without notice.

Tax penalty protection: If you receive a tax notice and send it to us within 15 days of the tax notice we will cover the payroll tax penalty, up to $25,000. Additional conditions and restrictions apply. Only QuickBooks Online Payroll Elite users are eligible to receive tax penalty protection.

*This content is for information purposes only and information provided should not be considered legal, accounting or tax advice or a substitute for obtaining such advice specific to your business. Additional information and exceptions may apply. Applicable laws may vary by state or locality. No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customer's particular situation. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. Accordingly, the information provided should not be relied upon as a substitute for independent research. Intuit Inc. cannot warrant that the material contained herein will continue to be accurate, nor that it is completely free of errors when published. Readers should verify statements before relying on them.*