USA State Payroll Rates + Resources: State of New Jersey: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing Unemployment Insurance Reports & Payments in the state of New Jersey.

Unemployment Insurance Reporting & Payments

Each employer is required to file Form NJ-927 and Form WR-30 quarterly. The Employer’s Quarterly Report (Form NJ-927) and the Employer’s Report of Wages Paid (Form WR-30) must be filed electronically.

You may file the forms on the New Jersey Division of Taxation website, or by Secure File Transfer Protocol (SFTP) technology. For more information about SFTP, visit the Employer Taxes & Wage Reporting section on the NJ Department of Labor & Workplace Development website.

Unlike other states, reports and tax contributions must be filed no later than the 30th day of the month immediately following the quarter.

Specific due dates:

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 30th
3rd QuarterJuly - SeptemberOctober 30th
4th QuarterOctober - DecemberJanuary 30th 
For more details, see the Employer Handbook.

Good to Know!

The 2019 wage base is $34,400. The 2019 new employer tax rate is 3.3% (1/1/2019 to 6/30/2020).

 

Good to Know!

The employer tax rate includes state disability insurance and family leave insurance.