New Jersey payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for New Jersey Employers.

• Information OnPay needs from you

  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:
  
  

  All New Jersey employers	What is this?
  Make sure your business is registered with the New Jersey Division of Revenue	Allows your business to file and pay taxes in New Jersey More info >
  Make sure your business is registered with the New Jersey Department of Labor	Allows your business to pay required unemployment and disability insurance in New Jersey More info >
  Provide OnPay with your New Jersey Tax ID and deposit schedule	The twelve-digit employer identification number issued by New Jersey, consisting of the federal employer identification number (EIN) followed by three additional digits. More info >
  Provide OnPay with your New Jersey State PIN	An ID provided to you when you register with the New Jersey Division of Revenue More info >
  Provide OnPay with your New Jersey Unemployment Experience Rate	A tax rate you receive annually from the New Jersey Department of Labor More info >

• Taxes and filings OnPay handles for New Jersey Employers

  Withholding Tax

  Form NJ-500	Monthly/Quarterly Withholding Remittance	- Monthly/Quarterly
  Form NJ-927	Employer’s Quarterly Report	- Quarterly
  Form NJ-W-3	Reconciliation of Tax Withheld	- Annual
  NJ-EFW-2	Wage and Tax Statement	- Annual

  Unemployment Insurance Tax

  Form WR-30

  Employer Report of Wages Paid

  - Quarterly

  Other

  New Hire Report

  New Jersey Report of New Hires

  - As required

Where you can find the tax account numbers you need

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, submit a request for support* and include the following information so we can access your account through New Jersey 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

*You'll need your OnPay login credentials

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

Updated January 1, 2025

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 0.6% for SUTA, with a wage base of $43,300

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 3.1% for SUTA (including the Work Force Development Fund/Supplemental Work Force Fund rate of 0.0425%), with a wage base of $43,300

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 rate for employer contributions ranges from 0.10% to 0.75%

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

v7.25