Valor Payroll Solutions
New Jersey Payroll Information
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Table of Contents
Paying Employees in New Jersey
New Jersey 2025 Minimum Wage:
- $15.49 per hour
- $14.53 per hour (small and seasonal employers and farm laborers)
- $5.62 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 Payroll Taxes
New Jersey Withholding Tax
New Jersey Withholding Tax Registration
- Employers can register online with the New Jersey Division of Revenue.
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
New Jersey Unemployment Tax
New Jersey Unemployment Tax Registration
- Employers can register online with the State of New Jersey Division of Revenue and Enterprise Services.
New Jersey Unemployment Tax Employer Liabilities
- New employer rate: 3.6% (2.9825% UI + .5% D.I. + .1175% WF/SWF)
- 2025 Wage Base: $43,300
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 New Jersey Business Resources
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