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 with the NJ Division of Taxation.
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:
Quarter | Months In Quarter | Due Date |
1st Quarter | January - March | April 30th |
2nd Quarter | April - June | July 30th |
3rd Quarter | July - September | October 30th |
4th Quarter | October - December | January 30th |
Good to Know!
The employer tax rate includes state disability insurance (SDI) and family leave insurance (FLI).