Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in New Jersey

New Jersey 2021 Minimum Wage: 

  • $12.00 per hour 
  • $11.10 per hour (small and seasonal employers and farm laborers)
  • $4.13 per hour for tipped employees

New Jersey Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

New Jersey Paystub Requirements: 

  • No pay stub requirement

How often do you have to pay employees in New Jersey? 

  • Employees must be paid at least twice per month.
  • If a payday falls on a non-work day, payment must be made on the preceding day.

When is an employee’s final check due in New Jersey?

  • Voluntary resignation – wages are due by the next regular payday
  • Involuntary termination – wages are due by the next regular payday

New Jersey Withholding Tax 

New Jersey Withholding Tax Registration

Wages Subject to New Jersey Withholding

  • All income earned by New Jersey residents is subject to New Jersey withholding tax unless the state where the work is performed equals or exceeds NJ withholding.
  • All income earned by non-residents in New Jersey is subject to New Jersey withholding unless they live in PA.

New Jersey Employee’s Withholding Exemption Certificate

Reciprocity

  • Pennsylvania

New Jersey Withholding Tax Due Dates

  • Due weekly on following Wednesday if prior year liability was $10,000 or more
  • Due monthly on the 15th of the month following the reporting period if the amount due for either month is $500 or more
  • Due quarterly on the 30th day of the month following the quarter end if tax for either of the first two months is less than $500
  • Due annually by Jan 31 if a household employer
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New Jersey Unemployment Tax

New Jersey Unemployment Tax Registration

New Jersey Unemployment Tax Employer Liabilities

  • New employer rate:3.3%
  • 2021 Wage Base: $36,200

New Jersey Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

New Jersey New Hire Reporting

  • Employers are required to report new hires within 20 days of hire or rehire
  • Employers can report new hires online at https://nj-newhire.com
  • New Jersey New Hire Directory
    PO Box 4654
    Trenton, NJ 08650-4654
  • Fax: (800) 304-4901

New Jersey Child Support

  • Employers can remit New Jersey child support payments online at www.expertpay.com
  • NJ Family Support Payment Center
    PO Box 4880
    Trenton, NJ 08650
  • Phone: (877) 655-4371

Additional Resources