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Taxes
New Jersey Payroll Taxes 2026: Complete Overview for Employers
New Jersey graduated 1.4%–10.75% income tax, SUI on the first $42,300, and all employer tax obligations explained.
Practical guides on NJ payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
New Jersey’s income tax ranges from 1.4% to 10.75%, with the top rate applying to income over $1 million.
New Jersey’s $42,300 SUI wage base is among the highest nationally, significantly increasing per-employee unemployment costs.
New Jersey requires contributions for state disability insurance (SDI), family leave insurance (FLI), and workforce development (WF/SWF), adding payroll complexity.
New Jersey graduated 1.4%–10.75% income tax, SUI on the first $42,300, and all employer tax obligations explained.
Get your EIN, register with New Jersey, set up withholding, new hire reporting — the complete checklist.
New employer rate 2.8%, experienced range 0.40%–5.40%, wage base $42,300.
New Jersey minimum wage $15.49/hr. New Jersey’s minimum wage is $15.49/hr, adjusted annually for CPI. Tipped employees may be paid $5.62/hr.
IRS classification rules, New Jersey-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for New Jersey small businesses.