New Jersey payroll tax registration
What to set up in New Jersey before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Source
- www.nj.gov/labor/workerscompensation/employer-requirements/ (opens in a new tab), checked October 6, 2026
- Posters
Put up the NJDOL employer poster packet
- Deadline
- Before the first employee starts work
- Source
- www.nj.gov/labor/wageandhour/tools-resources/forms-publications/employer-poster-packet/index.shtml (opens in a new tab), checked October 5, 2026
- State tax accounts
File Form NJ-REG online (registers withholding and UI, TDI and FLI contributions)
- Deadline
- Before the first payday
- Agency
- Withholding: New Jersey Division of Taxation (opens in a new tab)
- Returns
- Quarterly Form NJ-927 by the 30th of the month after the quarter, even with no tax withheld; monthly payments on Form NJ-500 for the first and/or second month of a quarter when more than $500 was withheld in that month.
- Agency
- Unemployment: New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (opens in a new tab)
- Source
- www.nj.gov/treasury/revenue/gettingregistered.shtml (opens in a new tab), checked October 5, 2026
- Date depends on the deadline belowLocal taxes
In Newark or Jersey City, register for the city payroll tax
- Deadline
- Before the first quarterly city return (Newark: the 30th day after the quarter; Jersey City: April 30, July 31, October 31, January 31)
- Newark payroll tax (employer-paid, 1% of wages for services in Newark; 0.5% if more than 50% of the workforce are Newark residents)
- City of Newark: online Payroll Tax Registration Form linked from the Payroll Tax page; quarterly returns 'due by the 30th day following the end of each quarter (April, July, October, and January)' www.newarknj.gov/647/Payroll-Tax (opens in a new tab)
- Jersey City payroll tax (employer-paid, 1% of gross payroll; employers with quarterly gross payroll under $2,500 exempt; Jersey City residents' wages exempt; may not be withheld from employees)
- City of Jersey City: 'you must register your business AND file a return'; 'Registration is only required once', online (apps.hlssystems.com/JerseyCity/FilePayrollTax (opens in a new tab)); returns and payments due April 30, July 31, October 31 and January 31 www.jerseycitynj.gov/cityhall/finance/taxes/payrolltaxfaq (opens in a new tab)
- Source
- www.newarknj.gov/647/Payroll-Tax (opens in a new tab), checked October 6, 2026
- New hire reporting
Report each new hire to the state new hire registry
- Deadline
- Within 20 days of the hire dateCounted here from the start date; report sooner if the employee was hired before it.
- Source
- njcsesp.com/reporting_fundamentals (opens in a new tab), checked October 6, 2026
- State tax accounts
File the first quarterly unemployment tax and wage report
- Deadline
- NJ-927 and WR-30 with payment by the 30th of the month after the quarter: April 30, July 30, October 30, January 30.January 30, 2027 is a Saturday; whether New Jersey moves it to the next business day is not confirmed.
- Source
- www.nj.gov/labor/ea/employer-services/rate-info/ (opens in a new tab), checked October 5, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Also in New Jersey
- New Jersey Temporary Disability Insurance (TDI): no separate registration.www.nj.gov/labor/ea/employer-services/who-qualifies/ (opens in a new tab), checked October 5, 2026
- New Jersey Family Leave Insurance (FLI): no separate registration.www.nj.gov/labor/ea/employer-services/who-qualifies/ (opens in a new tab), checked October 5, 2026
More on New Jersey
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Registration 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 fact, as checked.
- www.nj.gov/labor/workerscompensation/employer-requirements/ (opens in a new tab), checked October 5, 2026
- www.nj.gov/labor/wageandhour/tools-resources/forms-publications/employer-poster-packet/index.shtml (opens in a new tab), checked October 5, 2026
- www.nj.gov/treasury/taxation/pdf/current/njwt.pdf (opens in a new tab), checked October 5, 2026
- www.nj.gov/treasury/revenue/gettingregistered.shtml (opens in a new tab), checked October 5, 2026
- www.nj.gov/labor/ea/employer-services/who-qualifies/ (opens in a new tab), checked October 5, 2026
- www.newarknj.gov/647/Payroll-Tax (opens in a new tab), checked October 6, 2026
- njcsesp.com/ (opens in a new tab), checked October 6, 2026
- njcsesp.com/reporting_fundamentals (opens in a new tab), checked October 6, 2026
- www.nj.gov/labor/ea/employer-services/rate-info/ (opens in a new tab), checked October 5, 2026
- www.nj.gov/labor/myleavebenefits/employer/ (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.