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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 $42,300, and all employer obligations.
Practical, accurate resources for New Jersey small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
New Jersey graduated 1.4%–10.75% income tax, SUI on $42,300, and all employer obligations.
How to register with New Jersey Division of Taxation and New Jersey Department of Labor and Workforce Development as a new New Jersey employer.
New employer rate 2.8%, experienced range 0.40%–5.40%, wage base $42,300.
New Jersey minimum wage is $15.49/hr. New Jersey’s minimum wage is $15.49/hr, adjusted annually for CPI. Tipped employees may be paid $5.62/hr.
Semi-monthly pay required. Final pay: Final wages are due on the next regular payday after separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, New Jersey-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and New Jersey new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and New Jersey recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for New Jersey small businesses.
Federal OT after 40 hrs/week, New Jersey overtime rules, exemptions, salary thresholds.