Last reviewed: July 2026
To run payroll in New Jersey: get a federal EIN, file Form NJ-REG with the Division of Revenue and Enterprise Services to register for withholding, SUI, and disability insurance in one step, collect a Form NJ-W4 from every employee, pay at least twice a month, and file federal and state returns on schedule. Check any paycheck with our paycheck calculator.
Table of Contents
New Jersey bundles more of its state payroll requirements into a single registration than most states, which actually makes the setup faster once you know where to look. Add in a mandatory state disability insurance program most other states don't have, and you've got the full picture. Here's the order that gets it done right.
Step 1: Get Your Federal EIN
Every payroll starts with a federal Employer Identification Number from the IRS. It's free, issued instantly online, and required on every New Jersey registration form. Apply at IRS.gov/EIN before you start any state paperwork.
Step 2: File Form NJ-REG
File Form NJ-REG with the New Jersey Division of Revenue and Enterprise Services. This one filing registers you for state income tax withholding, unemployment insurance, and temporary disability insurance simultaneously, and it issues your 10-digit New Jersey business registration number. Corporate entities need this number in hand before payroll starts.
From the Payroll Desk
File NJ-REG as soon as you know you're hiring, not the week before your first payroll. Processing takes time, and you can't legally withhold state tax without a registered account.
Step 3: Collect Form NJ-W4 and Withhold
New Jersey has its own withholding certificate, Form NJ-W4, the Employee's Withholding Allowance Certificate. New hires complete it alongside the federal W-4, and you calculate withholding using the state's NJ-WT instructions and tables. Keep both federal and state forms on file with your payroll records. Our W-4 helper can walk through less common withholding scenarios.
Step 4: Pay SUI and Disability Insurance
New Jersey's unemployment insurance system is broader than most states because it bundles UI with the Workforce Development/Supplemental Workforce Fund. For 2026, new employers pay a combined 2.8% (2.6825% UI + 0.1175% WF/SWF) on the first $44,800 of each employee's wages. New Jersey also runs its own state disability and family leave insurance programs, funded through payroll contributions and reported alongside your SUI filings. See our New Jersey SUI Rates 2026 guide for the full rate table.
Step 5: Set Your Pay Frequency
New Jersey requires wages to be paid at least twice per calendar month on regular, pre-designated paydays. The pay period a given payday covers can't end more than 10 working days before that payday. Bona fide executive, supervisory, and certain other specially classified employees can be paid monthly instead. When employment ends for any reason, all wages due must be paid no later than the regular payday for the pay period in which the separation occurred.
Step 6: Deposit and File on Schedule
Federal deposits follow the IRS lookback schedule, with most small employers depositing monthly and reporting quarterly on Form 941. New Jersey withholding deposits follow a frequency the Division of Taxation assigns based on your withholding volume, and SUI/disability contributions are reported quarterly through the same combined filing. Missing either deadline draws penalties and interest, so calendar both the moment your NJ-REG confirmation arrives.
Step 7: Close Out the Year
At year-end, issue W-2s to every employee and file copies with the Social Security Administration. On the state side, file New Jersey's annual reconciliation, Form NJ-W-3, to match total state income tax withheld for the year against what you reported quarterly. Keep NJ-W4 certificates and quarterly filings on hand for the standard recordkeeping period.
Frequently Asked Questions
What's the first step to running payroll in New Jersey?
Get a federal EIN, then file Form NJ-REG with the Division of Revenue and Enterprise Services. That single filing registers you for state withholding, unemployment insurance, and disability insurance all at once.
Does New Jersey require its own withholding form?
Yes. Employees complete Form NJ-W4, the Employee's Withholding Allowance Certificate, in addition to the federal W-4. Employers use it with the state's NJ-WT withholding instructions to calculate each paycheck.
How often must New Jersey employers pay their employees?
At least twice per calendar month on regular, pre-designated paydays. The pay period covered by a given payday can end no more than 10 working days before that payday.
What is New Jersey's 2026 SUI new employer rate and wage base?
New employers pay a combined rate of 2.8% (2.6825% unemployment insurance plus 0.1175% Workforce Development/Supplemental Workforce Fund) on the first $44,800 of each employee's wages in 2026.
What do New Jersey employers file at year-end?
Issue federal W-2s to employees and file New Jersey's annual reconciliation, Form NJ-W-3, matching total state income tax withheld for the year against what you reported on each quarterly return.
Simplify New Jersey Payroll
Between NJ-REG, NJ-W4s, disability insurance, and a twice-monthly pay schedule, New Jersey has more moving parts than most states. Gusto calculates and deposits federal and New Jersey payroll taxes automatically, including SUI and disability contributions, and files your quarterly and annual returns for you.
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or New Jersey state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with New Jersey law before making payroll or compliance decisions for your business.