Withholding Requirements:
- Register as an employer by filing Form NJ-REG which can be found be clicking here.
- Employee’s Withholding Allowance Certificate - Form NJ W4
- Withholding Method = formula
- Supplemental Rate = Add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.
Local Taxes:
Newark payroll taxes and quarterly 1.0% (employer), Contact the City of Newark-Payroll at 973-733-3770
State Unemployment Insurance (SUI):
Reserve ratio formula Contribution rate Schedule C:
- 0.5% to 5.8% on $33,700 for 7/1/2018 to 12/31/2018
- New employers use 2.8% for 7/1/2018 to 6/30/2019
- Workers use 0.4250% on $33,700 for 7/1/2018 to 12/31/2018
Employee rate includes the following:
- 0.00%-Health Care Subsidy Fund;
- 0.3825%-Unemployment Compensation Fund;
- 0.0425%-Workforce Development Fund
State Disability Insurance (SDI):
Employer rate - new employers pay .5%.
All others are experience rated with a wage limit of $33,500 for 2017 and $33,700 for 2018
Employee rate - 0.24% on $33,500 for 2017 and 0.19% on $33,700 for 2018
Family Leave Insurance (FLI):
Employee rate - 0.10% up to the wage base of $33,500 for 2017 and 0.09% up to the wage base of $33,700 for 2018
State Labor Laws:
Minimum Wage - The minimum wage rate is $8.60 for 2018, $8.85 for 2019.
Termination Pay - Terminated/Quit - next regular payday.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 15 days if through electronic media, otherwise 20 days on Form W-4 (Employees Withholding Allowance Certificate) to:
New Hire Operations Center
PO Box 4654, Trenton, NJ 08650-4654 877-654-4737
To report online click here
Remit Withholding for Child Support to:
New Jersey Family Support Payment Center PO Box 4880, Trenton, NJ 08650-4880 800-559-3772
To report online click here