What is the state minimum wage? 

  • $15.13/hour (employers with > 6 employees)
  • $13.73/hour (seasonal and employers with < 6 employees)

What do I need to know about state withholding tax?

  • Resident employees working in multiple states –  the amount of New Jersey Income Tax you withhold should be reduced by the amount of Income Tax you withhold for other states, their political subdivisions, or the District of Columbia.
  • Income earned within New Jersey is subject to tax withholding for both residents and non-residents
  • Do not withhold taxes on wages if an employee has given you Form NJ-W4 stating they are exempt from New Jersey Income Tax withholdings for the year
  • New employers are required to register for a withholding account.  Click here to register online or click here to register by paper form.

What forms do employees need to set up state withholding?

  • NJ-W4 – Employee’s Withholding Allowance Certificate
  • NJ-165 – Employee’s Certificate of Non-residence In New Jersey

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $42,300
  • 2024 New Employer UI Rate – 3.4% (including the 0.1175% Workforce Development and Supplemental Workforce Funds)
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Mail in a paper form
    New Jersey Child Support
    Employer Services Center
    PO Box 4654
    Trenton, NJ 08650‐4901
  • Fax: (800) 304‐4901
  • Phone: (609) 631‐0330

How do I submit Child Support payments?

  • Remit payments online
  • NJ Family Support
    Payment Center
    P.O. Box 4880
    Trenton, NJ 08650
  • Phone: (877) 655-4371
  • Find your county and additional information here

Additional Resources:

New Jersey – Division of Taxation NJ – Dept of Human Services – Child Support
Department of Labor & Workforce Development New Jersey – Employer Workers’ Compensation Insurance Requirements
Forms & Instructions New Jersey Employer Handbook

Get A Quote For New Jersey Payroll Services

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