New Jersey Compliance and Regulatory Resources

New Jersey business regulations can be complex. Paychex helps with resources like our enhanced HR library and automated compliance notifications. Dive into requirements you may have like minimum wage, workplace safety, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

N/A

2026 NJ Withholding Tables

State Unemployment Taxable Wage Base Limit

$44,800

State Unemployment Rate Range for Employers

0.3825% to 5.6825%

State Unemployment New Employer Rate

2.6825%

State Hourly Minimum Wage

$15.92

State Minimum Wage for Tipped Employees

$6.05

NJ wage and hour information

Paid Family Leave

Employers can use the state-run paid family and insurance leave program or they can opt out and establish a private PFL plan if a majority of employees agree by a written election.

Employers must provide employees up to 12 weeks of leave during a 12-month period if leave is taken all at once or up to eight weeks in that period if leave is intermittent.
The program is funded 100% by employee payroll deductions.

Benefits and coverage under the private plan must be at least equal to that offered by the state plan.
The employee cost for the private plan cannot be more than under the state plan.

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

Employers are required to have an active state withholding and state unemployment insurance (SUI) Tax account number to file electronically with the New Jersey (NJ) Department of the Treasury Division of Revenue and Enterprise Services. This can also be referred to as the filer ID.

Register a New Business

Visit and complete the New Jersey's Online Business Formation application to obtain an Entity ID if the business is one of the following:
- For-Profit or Non-Profit Corporation
- Limited Partnership (LP), Limited Liability Company (LLC), or Limited Liability Partnership (LLP)
General Partnership, Proprietorship business types, or Self Employed can skip to Step 2.
Visit the Online Business and Employer Registration and click on the Get Started button.
- Refer to the NJ Online Business Registration video for assistance.
Complete the steps.
After completing the registration, you’ll obtain your new Tax ID on the Confirmation Page.
- NJ Filer ID Number format:
  - XXX-XXX-XXX/000 (12 Digits)
    - Federal EIN followed by /000
  - One Tax ID is used for NJ Withholding and SUI tax accounts.
- Enter your new account number in your Paychex Flex^® account and email your NJ Withholding Account number to your Paychex Service Professional.
  - Refer to Updating Tax IDs for instructions on how to update the information in the application.

Finding an Existing ID

If you have a New Jersey withholding ID but aren’t sure what it is, you should be able to find it on:

Any correspondence from the Department of the Treasury Division of Revenue and Enterprise Services.
Previously filed returns.

Additional Resources

Pay Transparency

Effective June 1, 2025, for employers with 10 or more employees over 20 calendar weeks.

Required to disclose the hourly wage, salary, or pay range on all new employment postings and on any internal and external job transfer postings.
Required to include a general description of benefits and other compensation available.
Third-party businesses (e.g., temporary help and consulting services) must provide the pay and benefit information noted above during an applicant interview or upon hire for a specific.

State-Facilitated Retirement Programs

RetireReady NJ

Visit our retirement hub to learn more

Workplace Safety

PEOSH

New Jersey operates an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers within the state are covered by federal OSHA.