New Jersey employer tax information
About New Jersey employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in New Jersey, you must be registered with the New Jersey Division of Revenue and New Jersey Department of Labor and Workforce Development so we can pay and file your state taxes.
For New Jersey Division of Revenue and Enterprise Services, you need your:
New Jersey Employer Registration Number (9 digits)
For New Jersey Department of Labor and Workforce Development, you need your:
Unemployment Experience Rate
Disability Insurance Rate
New Jersey payroll tax details
Square Payroll processes the following per the frequency below to the listed state agencies:
New Jersey Division of Revenue and Enterprise Services and New Jersey Department of Labor and Workforce Development
Withholding Tax Payment: processes per pay run
Unemployment Insurance Tax Payment: processes quarterly
Employer’s Quarterly Report (NJ-927): processes quarterly
Employer’s Quarterly Report (NJ-927W): processes quarterly
Employer Report of Wages Paid (NJ WR-30): processes quarterly
Gross Income Tax Reconciliation of Tax Withheld (NJ-W-3): processes annually
Income Tax Employer Reconciliation (NJ-EFW2): processes annually
New Hire Report: processes per new employee
Make New Jersey payroll tax payments
You will need to create a New Jersey withholding tax account with the New Jersey Division of Revenue and Enterprise Services (DOR). For New Jersey businesses (corporations, LLCs and registered partnerships), you’ll need your New Jersey-issued business ID number to complete the registration process. Shortly after you register, the DOR will mail you a confirmation letter that includes a Personal Identification Number (PIN) that you will need in order to make payments online. There is no fee to register your business with DOR.
To register online, use the New Jersey Business Gateway Services on the DOR website.
To register with a paper application, submit a paper application using Form NJ-REG, Business Registration Application.
You can pay New Jersey withholding tax online. For a complete explanation of online filing and payment options, check the New Jersey Division of Revenue and Enterprise Services (DOR) Guide to Electronic Filing and Payment Services.
To pay online, payments must be made online through the DOR’s On-Line Filing Service. You may make payments for current or prior quarters online without the need to file paper forms. After you have filed, the DOR will provide you with a confirmation number for your records. You may pay for any balances due for the quarter by credit card, electronic funds transfer, or e-check.
As a New Jersey employer, you must establish an account with the New Jersey Department of Labor and Workforce Development (LWD), which administers the state’s UI program. You register for unemployment insurance and make payments through the New Jersey Division of Revenue and Enterprise Services (DOR) using the same process as for New Jersey Withholding Tax.
Make New Jersey payroll withholding tax filings
Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g., due on April 30th for the first quarter). This return reconciles the tax paid for the quarter with the tax withheld for the quarter. New Jersey requires all employers to file electronically:
To file online, use the On-Line Filing Service.
Quarterly reports are required even if no tax is withheld for the quarterly period.
For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at 609-826-4400 or visit www.state.nj.us.
Annual reconciliation returns are due by February 28 for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal form W-2 summarizing the employee’s tax withholding for the year.
To file Form W-3 online, go to the Axway Secure Transport website. You can get a login name and password by sending an email to the Division of Revenue and Enterprise Services, Technical Services at e-GovServices@treas.nj.gov.
To file by mail, download Form NJ W-3 and mail return to the address indicated on the form.
For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at 609-826-4400 or visit www.state.nj.us.
W-2s are due by February 28 for the preceding calendar year. When filing Form NJ W-3, Gross Income Tax Reconciliation of Tax Withheld, you must also file W-2s for all employees working in New Jersey.
To file Form W-3 online, visit the Axway Secure Transport website. You can get a login name and password by sending an email to the Division of Revenue and Enterprise Services, Technical Services at e-GovServices@treas.nj.gov.
To file by mail, include copies of the W-2s sent to all of your employees working in New Jersey with your Form NJ W-3, and mail return to the address indicated on the form.
For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at 609-826-4400 or visit www.state.nj.us.
Make unemployment insurance tax filings in New Jersey
Unemployment insurance tax reports and payments are due within 30 days of the end of the calendar quarter (for example, due April 30 for the first quarter).
To file online, use the New Jersey Department of Labor and Workforce Development website. You’ll also be able to pay taxes via electronic funds transfer (EFT), e-check or credit card on the site.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
For more information on state unemployment taxes, contact New Jersey Department of Labor and Workforce Development at 609-984-5586 or 609-984-5589 or visit their website.
The Employer Report of Wages Paid is due within 30 days of the end of the calendar quarter (for example, due April 30 for the first quarter).
To file online, use the New Jersey Department of Labor and Workforce Development website to file. You’ll also be able to pay taxes via electronic funds transfer (EFT), e-check or credit card on the site.
All employers are required to submit an Employer Report of Wages Paid. Employees that have received payment for the quarter must be included in the document. This information determines eligibility for New Jersey unemployment and temporary disability benefits, so it is important that only wages earned in New Jersey be listed. Outside pay should be reported to the state it was earned in.
For more information on state unemployment taxes, contact New Jersey Department of Labor and Workforce Development at 609-984-5586 or 609-984-5589 or visit their website.
Register as a new employer in New Jersey
Register online as a new business. Your New Jersey Employer Registration Number will match your nine-digit Federal Employer Identification Number (FEIN).
When you register online with the Division of Revenue, your information will be passed along to the Department of Labor and Workforce Development “which will make a timely and accurate determination of liability.” Read more about registration requirements.
Find your New Jersey tax account numbers and rates
Your New Jersey Employer Registration Number matches your nine-digit Federal Employer Identification Number (FEIN). If you are unsure of your EIN, you can locate it on any previously filed tax forms. Your EIN will be listed at the top of Form 941.
If you have set up a myNewJersey account, you can look up your Unemployment Experience Rate by signing in to your account.
Your Unemployment Experience Rate can be found on the Notice of Employer Contribution Rates that is mailed annually in July. Call the Department of Labor and Workforce Development at 609-633-6400 for assistance.
If you have set up a myNewJersey account, you can look up your Unemployment Experience Rate by signing in to your account.
Your Unemployment Experience Rate can be found on the Notice of Employer Contribution Rates that is mailed annually in July.
Call the Department of Labor and Workforce Development at 609-633-6400 for assistance.
You are responsible for ensuring Square Payroll has the correct tax ID numbers and tax rates for your business. If you need to update your information, you can do so from your Tax Info in your Square Dashboard.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
New Jersey has reciprocal agreements with:
Pennsylvania
Non-resident employees should file Form NJ-165