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New Jersey employers must report new hires, rehires, and recalled employees within 20 days of the hire, rehire, or recall date. This applies to full-time, part-time, and temporary employees who have not been employed by you previously or who have been separated for at least 60 consecutive days.

Employers who fail to report or report inaccurate information are subject to a penalty of up to $25 per employee per violation. The state may also identify employers as potentially non-compliant based on quarterly federal reports and send notices requiring them to bring their reporting current.

You must provide: employee's legal name, address, Social Security Number, date of hire (first day services are performed for compensation), employer FEIN, employer name and address, and state of hire for multi-state employers.

Form NJ-927 is the Employer's Quarterly Report used to report and remit New Jersey income tax withheld, unemployment insurance, disability insurance, family leave insurance, and other payroll-related contributions. It is due based on your filing frequency: quarterly (April 30, July 30, October 30, January 30), monthly (15th of the month), or weekly (Wednesday following pay week).

Filing frequency depends on prior year withholding liability. Quarterly payers remit by April 30, July 30, October 30, and January 30. Monthly payers (if $500+ withheld in the first or second month) file Form NJ-500 by the 15th. Weekly payers ($10,000+ prior year) remit by Wednesday following pay week and file quarterly returns.

Penalties and interest are charged for late filing and late payment. An 11% referral cost recovery fee and collection cost fee (5%-20%) may be added to balances due. Filing electronically on time helps you avoid these significant penalties.

Form WR-30 is the Employer Report of Wages Paid, used to report employee wage and employment information for unemployment and disability insurance purposes. It must be filed quarterly on April 30, July 30, October 30, and January 30, even if no wages were paid during the quarter.

You must provide: employee name and Social Security Number, total gross wages paid, wages in excess of the taxable wage base, taxable wages, number of base weeks, and monthly employment counts for each month in the quarter.

The New Jersey unemployment and disability insurance taxable wage base is set annually. Contributions are calculated on wages up to the annual limit per employee. Check your Notice of Employer Contribution Rates for the current year's wage base.

New employers pay the new employer rate (rates vary based on fiscal year). Established employers receive individually calculated rates based on their reserve account balance and experience history (ranging from lower to higher percentages). The state assigns rates on a fiscal year basis (July 1 to June 30).

Yes. If you are subject to the New Jersey Unemployment Compensation Law, you must file Form WR-30 every quarter showing zero wages, even if you had no employees. Failure to file may result in penalties.

Form NJ-W-3 (Annual Reconciliation of Gross Income Tax Withheld) must be filed by February 15 of the following year, along with Forms W-2. This form reconciles total withholding reported throughout the year with the W-2s issued to employees.