New Jersey Payroll Tax and Registration Guide

Use this checklist to make sure you’ve covered everything required to set up your account as a New Jersey employer so OnPay can accurately file and pay taxes on your behalf: 

OnPay handles the filing of all state and local taxes for businesses in New Jersey, including:

If you are an existing employer who has previously run payroll in New Jersey, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in New Jersey, you will need to register your business with the New Jersey Division of Revenue. This must be completed for OnPay to be able to file and pay your NJ taxes.

New Jersey State Tax ID

Existing NJ Employer: 

• You can find your state tax ID on any notice you may have received from the New Jersey Division of Revenue. If you cannot locate your ID, call the NJ Division of Revenue at (609) 633-6400.

• Note that your state tax ID will be the same as your federal employer identification number (EIN) assigned by the IRS followed by three digits (typically 000).

New NJ Employer: Register with the New Jersey Division of Revenue 

• Register your business for income withholding on the New Jersey Division of Revenue website.
• You should be issued your ID immediately after completing the online registration.

New Jersey State PIN

Existing NJ Employer: 

• Your PIN was provided to you when you registered your business with the New Jersey Division of Revenue. If you do not know your PIN, please email hello@onpay.com with the following details so we can access your account through the NJ PremierBusiness.
  
  • Name as registered with the State of New Jersey
  • Business Type (Examples: LLC, Corp, Profit, Nonprofit)
  • Year in Which You Began Business Operations in NJ
  • Zip/Postal Code at which You Receive Tax Notices and Forms
    

New NJ Employer: Register with the New Jersey Department of Labor

• When registering for your tax ID with the New Jersey Division of Revenue, you’ll also be issued a State PIN.

New Jersey State Unemployment Experience Rate

Existing NJ Employer: 

• You can find your unemployment rate on the Notice of Employer Contribution Rate (Form AC-174.1).
• If you have set up a myNewJersey account, you can also look up your rate by logging into your account.
• If you cannot locate this rate, call the New Jersey Department of Labor at 609-633-6400.
• Employer Contribution rates start at 0.5% for SUTA, with a wage base of $39,800.

New NJ Employer:

• When you register with the New Jersey Division of Revenue, your information will be passed along to the Department of Labor and Workforce Development. 
• The rate for new employers is 2.80% for SUTA (including the Work Force Development Fund/Supplemental Work Force Fund rate of 0.1175%), with a wage base of $39,800.

New Jersey State Disability Insurance Rate

Existing NJ Employer: 

• You can find your disability insurance rate on the Notice of Employer Contribution Rate (Form AC-174.1).
• If you have set up a myNewJersey account, you can also look up your rate by logging into your account.
• If you cannot locate this rate, call the New Jersey Department of Labor at 609-633-6400.

New NJ Employer:

• The beginning 2022 rate for employer contributions is 0.50%

OnPay works with government entities on your behalf, reporting new hires to state labor departments, calculating tax rates, and filing financial reports. To do this effectively, you will need to add OnPay as your third party agent. To do so, please follow the instructions in this article.