New Jersey

Updated September 24, 2024 19:15

Tax Compliance and Regulatory Resources for New Jersey

Navigating New Jersey's evolving business regulations can be challenging. Avionté aims to make it easier by providing comprehensive compliance resources for businesses in New Jersey. Explore essential requirements such as tax rates, reciprocity rules, paid leave laws, and more to ensure your business stays compliant.

Chapters:

Wage & Hour
Tax
State Retirement Plans
Leave Law
Pay Equity
General Information

Wage & Hour

Wage Type	Amount
Minimum Wage	$15.13
Minimum Cash Wage (Tipped Employee)	$35.26

Tax

Unemployment Type	Rule
State Unemployment Wage Base Limit	$42,300
State Unemployment Rate Range	1.0825% to 6.8825% (a 0.1175% surcharge is not included - Workforce Development Fund)
State Unemployment Rate for New Employers	3.2825%

Supplemental State Tax Rate
No provision, but for taxable wages over $500,000 withhold at 9.9%. For taxable wages over $1,000,000 withhold at 11.8%.

Tax Reciprocity Rules
Reciprocity with: Residents of NJ are exempt from PA WH and residents of PA are exempt from those state WH

SOC Code Requirements
None

Special Taxes for the State
Family Leave Insurance (FLI) (EE) = .09% up to SS wage base State Disability Insurance (ER) = .5% up to wage base Jersey City Payroll Expense Tax (ER) = 1% on gross wages Newark Payroll Expense Tax (ER) = 1% on gross wages

State Retirement Plans

State Retirement Savings Programs
RetireReady NJ Standard AQ - State Saves_Employee Contribution File

Leave Law

Paid Leave Plans
New Jersey FLI NJ Earned Sick Leave State Paid Family Medical Leave Acts Sick Leave (Accrual) Overview

Pay Equity

Pay Transparency
Proposed Bills S3663 / A3937

General Information

State Resources
NJ DOL

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