New Jersey Payroll Tax and Labor Laws

Get your New Jersey State Tax ID Number

Click Here to Obtain State Tax and State Unemployment Tax ID

Note: New Jersey is a "Joint Application" State. One application for one ID number that satisfies SIT and SUI requirements.

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 Wage and Hour Laws

Employers must pay covered employees at least $12 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 for Employers

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):                        36,200

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New Employer Rate (% Taxable Wages)    2.6825

New Jersey requires employers to withhold state income tax from employees' 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

New Jersey Voting Rights:

Employer Right to Schedule Voting Hours         No

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Pay Deduction for Voting Time Leave                 No

New Jersey does not have a voting time leave law.

New Jersey State Tax Resources