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State Payroll Information

New Jersey Payroll

Did you know that under an agreement with Pennsylvania, New Jersey does not require withholding from wages, salaries and other compensation paid to Pennsylvania residents, provided a Certificate of Non-Residence is filed with the employer?

New Jersey Income Tax Withholding

New Jersey requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Division of Taxation.

All employers within the state that pay wages subject to withholding are required to withhold the state tax from the wages and salaries of both resident and nonresident employees.

New Jersey Benefits

Temporary Disability Insurance:
Most New Jersey employers are required to provide temporary disability benefits to their employees and may do so either through the state plan or through approved private plans. Both employers and employees must contribute to the plan.

New Jersey Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
No No

New Jersey does not have a voting time leave law.

New Jersey Compensation

Employers must pay covered employees at least $6.85 an hour.

All employees are covered except for:

  • those employed in an executive, administrative, or professional capacity;
  • outside salespersons;
  • motor vehicle salespersons; and
  • employees under age 18 not possessing a special vocational school graduate permit.

New Jersey Payroll

Employers covered by New Jersey's wage payment law must pay wages at least twice in a calendar month with payment not more than 10 days after the end of a pay period. All employees are covered.

New Jersey Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
26,600 2.8 None Calendar Year 2007

Helpful Links for New Jersey Payroll

New Jersey Division of Taxation
P.O. Box 333
Trenton, New Jersey 08646
(800) 323-4400

New Jersey Department of Labor and Industry Building
John Fitch Plaza
Trenton, New Jersey 08625
(609) 292–7060

New Jersey Department of Labor and Workforce Development - Division of Unemployment Insurance
P.O. Box 058
Trenton, New Jersey 08625
(609) 292–7162

New Jersey Laws

Tax Forms and Publications


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