Last reviewed: July 2026
New New Jersey employers must: (1) obtain a federal EIN from the IRS, (2) file Form NJ-REG with the New Jersey Division of Revenue and Enterprise Services to register for withholding, SUI, and disability insurance in one step, and (3) obtain workers' compensation insurance. Complete registration before running your first payroll.
Table of Contents
When you hire your first employee in New Jersey, one state form does most of the work — NJ-REG covers withholding, unemployment insurance, and disability insurance registration together. Here's the full sequence, including the pieces NJ-REG doesn't cover.
Registration Overview
Here's a checklist of what every new New Jersey employer needs:
- ☑ Federal Employer Identification Number (EIN)
- ☑ New Jersey business registration (Form NJ-REG: withholding, SUI, disability insurance)
- ☑ Workers' compensation insurance
- ☑ New hire reporting setup
- ☑ Payroll system or software
Step 1: Get Your Federal EIN
Your Employer Identification Number (EIN) is your federal tax ID. You need it for everything — federal tax filings, state registrations, opening a business bank account, and running payroll.
Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.
Step 2: File Form NJ-REG
File Form NJ-REG with the New Jersey Division of Revenue and Enterprise Services. This single filing registers your business for state income tax withholding, unemployment insurance, and temporary disability insurance, and issues your 10-digit New Jersey business registration number. New hires will also complete Form NJ-W4, the state's withholding certificate — check any withholding scenario with our W-4 helper.
From the Payroll Desk
Don't wait until your first payroll to file NJ-REG. Processing takes time, and you can't legally withhold or remit New Jersey tax without your registration number.
Step 3: SUI and Disability Insurance
Your NJ-REG filing registers you for both unemployment insurance and disability insurance automatically. You'll be assigned:
- A combined employer account number
- Your initial SUI rate (2.8% for new employers in 2026)
- Quarterly filing requirements covering both programs
SUI and the Workforce Development/Supplemental Workforce Fund apply to the first $44,800 of each employee's wages in 2026. See our New Jersey SUI Rates 2026 guide for details.
Step 4: Workers’ Compensation Insurance
New Jersey requires nearly every employer to carry workers' compensation insurance from the first employee hired. Coverage protects both you and your employees if someone is injured on the job.
You can obtain workers' comp through private insurance carriers licensed in New Jersey. Compare quotes from a couple of carriers to find the best rate for your industry classification.
Step 5: New Hire Reporting
Federal and New Jersey law require you to report every new hire within 20 days of their start date through the New Jersey Child Support Employer Services Portal. This information helps enforce child support orders and prevent fraud. See our New Hire Reporting guide for more on the federal requirement.
Step 6: Set Up Payroll
With NJ-REG processed and workers' comp in place, decide how you'll run payroll. New Jersey's twice-monthly minimum pay frequency and combined disability insurance filing make manual tracking harder than in most states, so many employers move to payroll software sooner here than elsewhere. Keep your EIN confirmation and NJ business registration number together for every filing.
Frequently Asked Questions
Where do New Jersey employers register for unemployment insurance?
New Jersey employers register for UI (unemployment insurance) by filing Form NJ-REG with the Division of Revenue and Enterprise Services. The same filing also registers you for withholding and disability insurance.
Where do New Jersey employers register for state income tax withholding?
New Jersey employers register for state income tax withholding by filing Form NJ-REG with the Division of Revenue and Enterprise Services. You will receive a 10-digit business registration number used on all tax filings.
Do I need to register before running my first payroll in New Jersey?
Yes. You must have your New Jersey business registration number before withholding or depositing state payroll taxes. File Form NJ-REG as soon as you know you'll hire your first employee.
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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.