We moved!

Help articles have been migrated to the new Help and Support. You can find help for your products and accounts, discover FAQs, explore training, and contact us!

Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Select a stateAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWashington D.C.West VirginiaWisconsinWyoming

In this topic

Combined unemployment / withholding forms

Agency: State of New Jersey - Division of Taxation

Website: https://www.state.nj.us/treasury/taxation/

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Weekly	3 banking days after the period end	Check, ACH, Internet	No	No
Monthly	15th of the following month/quarter-end is last day of the following month	Check, ACH, Internet	No	No
Quarterly	30 days after the period end	Check, ACH, Internet	No	No
Annually	Last day of the following month	Check, ACH, Internet	No	No

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The New Jersey Division of Revenue accepts both EFT Debit and EFT Credit payments of withholding taxes, unemployment insurance, disability insurance (DI), and family leave insurance (FLI).

• Taxpayers with a prior year liability of $10,000.00 or more in any one tax are required to remit payments for all taxes electronically using the Electronic Fund Transmission (EFT) program. The Division annually notifies those taxpayers that have crossed the threshold in any one tax of their required participation. The notification includes program information and documents to be completed. The Division mails detailed payment instructions when they receive and process the enrollment documents.
• Voluntary participation in the Division of Revenue's EFT program is both allowed and encouraged.

How to apply

The New Jersey Division of Revenue requires all EFT users to apply for approval prior to submitting tax payment files. You can apply by paper form or through online enrollment if you are paying by EFT Debit.

For more information and to obtain the EFT Debit and Credit forms, please visit the New Jersey Division of Revenue website and search on Electronic Funds Transfer.

Payment and other information

ACH files for New Jersey state withholding payments are automatically processed separately from Department of Labor payments (New Jersey SUI, DI, and FLI), resulting in the creation of two ACH files when liabilities are paid. This ensures that both files can use the appropriate format and tax type codes and that amounts are reported correctly to the state.

Agency filing addresses

Other forms

1099 forms

* Due date adjusts for non-banking days

See also: State 1099 files overview

1095-C forms

Note: Files are to be submitted through the State of New Jersey Bulk E-Filing Service (Axway). Registration is required to bulk file.

State website: https://www.state.nj.us/

Local forms

Select a locality to view its payroll tax forms.

Select a locality Newark

Form processing tips

Use the Other State Settings section in the Payroll Taxes tab of the Setup > Employee screen to select the Disability plan type (State or Private) for an employee. For more information visit https://myleavebenefits.nj.gov/.

Form NJ-927

Q. How does the application populate the rates for Lines 6-8 of Form NJ-927?

New Jersey employers and employees have separate rates for:

• U.I. - Unemployment Insurance
• D.I. - Disability Insurance
• W.F./S.W.F. - Workforce Development/Supplemental Workforce Funds
• F.L.I. - Family Leave Insurance

Employee rates: The application automatically adds the employee rates to lines 6-8 on the form.

Employer rates: You enter these in the Unemployment Rate dialog, which is accessed by clicking the Ellipsis button next to the UI base rate field in the Payroll Taxes tab of the Setup > Clients screen. Important! Enter these rates as percentages, not decimals. For example, 3.0 not 0.03.

New Jersey Local Newark Payroll Statment:

• The application determines an employee being active for the processing period if:
  • The inactive date is within or after the processing period.
  • The active date is within or before the processing period.
• The application does not support displaying an employee multiple times due to being inactivated and re-hired within the processing period.
• The application will sort employees with the same hire date based on

E-filing notes

Form WR-30

• Registration is required with the New Jersey Division of Revenue to file electronically prior to sending your files. You must complete the Request for Authorization to Report Electronically, which is located on the New Jersey website.
• File format - ICESA
• Follow the New Jersey Division of Revenue instructions for filing via SFTP.

Form NJ-927 / NJ-927-W

• Registration is required with the New Jersey Division of Revenue to file electronically prior to sending your files. You must complete the Request for Authorization to Report Electronically, which is located on the New Jersey website.
• File format - ICESA

State ID formats

Unemployment ID: Total length of 15 with 12 digits formatted ###-###-###/###

Withholding ID: Total length of 15 with 12 digits formatted ###-###-###/###

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: No
Filing frequency: 15 days from hire date
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

Was this article helpful?

Yes No

Submit