New Jersey payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in New Jersey, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $15.92 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Next change | $16.48 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Seasonal and small employers (fewer than 6 employees) | $15.23 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Agricultural employers | $14.20 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Long-term care facility direct care staff | $18.92 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Tipped employees, cash wage | $6.05 | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Rises with inflation | Yes | NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab) | |
| Local rates | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
New Jersey Temporary Disability Insurance (TDI)
Checked on October 5, 2026.
New Jersey Family Leave Insurance (FLI)
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | NJDOL Division of Workers' Compensation, Employer Requirements (opens in a new tab) | |
| State fund | None; private insurers | NJDOL Division of Workers' Compensation, Employer Requirements (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in New Jersey
Employer taxes and contributions on one employee's pay in New Jersey, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $266.55
- First check of the year
- Cost per check
- $2,574.24
- Pay included, first check
- Cost per year
- $66,110.40
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| New Jersey unemployment | 2.8% on the first $44,8002.8% for the first three calendar years (2.6825% UI plus 0.1175% Workforce Development/Supplemental Workforce Funds), on the first $44,800 | $64.62None after check 20 | $1,254.40 | NJDOL, Unemployment Insurance Contribution Rates July 1, 2026 - June 30, 2027, Table C (PDF) (opens in a new tab); NJDOL Division of Employer Accounts, Rate Information, Contributions, and Due Dates (opens in a new tab) |
| New Jersey Temporary Disability Insurance (TDI), employer share | 0.5% on the first $44,800New employer rate; 0.1% to 0.75% once rated | $11.54None after check 20 | $224.00 | NJDOL Division of Employer Accounts, Rate Information, Contributions, and Due Dates (opens in a new tab) |
| Employer taxes and contributions | $266.55 | $6,110.40 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,574.24 | $66,110.40 |
Checked on October 5, 2026. New Jersey employees also pay 0.425% on the first $44,800 for unemployment, withheld from their pay; it is not an employer cost, so it is left out. Paid by employees alone, so left out: New Jersey Family Leave Insurance (FLI). Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- NJDOL Division of Employer Accounts, How and When to Register as an Employer (opens in a new tab)
- NJDOL Division of Employer Accounts, Rate Information, Contributions, and Due Dates (opens in a new tab)
- NJDOL Employer Handbook, Employer Taxes and Wage Reporting (opens in a new tab)
- NJDOL, Unemployment Insurance Contribution Rates July 1, 2026 - June 30, 2027, Table C (PDF) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 FUTA Credit Reductions (XLSX, Jan. 15, 2026) (opens in a new tab)
- NJ Division of Taxation, NJ-WT New Jersey Income Tax Withholding Instructions (September 2025) (PDF) (opens in a new tab)
- NJ Division of Taxation, Tables for Percentage Method of Withholding (wages paid on and after Oct. 1, 2020) (PDF) (opens in a new tab)
- NJ Division of Taxation, Form NJ-W4 (1-21) Employee's Withholding Allowance Certificate (PDF) (opens in a new tab)
- NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab)
- NJDOL Division of Temporary Disability and Family Leave Insurance, Information for Employers (2026 Program Contributions) (opens in a new tab)
- NJDOL Employer Handbook, Temporary Disability and Family Leave Insurance (opens in a new tab)
- NJDOL Division of Workers' Compensation, Employer Requirements (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.