States / New Jersey

New Jersey

Last checked Oct 22, 2026

New Jersey practitioners use about seven state logins for tax and payroll work, run by the Treasury, the Department of Labor and Workforce Development and the Department of Human Services. The Division of Taxation is partway through replacing its mid-1980s systems (TAXNET) with the New Jersey Tax Portal, built by Revenue Solutions, Inc. under an $84,971,146 contract awarded in January 2022; a $4.2M change order brought it to about $89M, and full rollout is now expected in fiscal 2028. Payroll is further behind. Unemployment benefits still run on a COBOL mainframe that Labor is replacing piece by piece ($88.5M spent, full replacement estimated for 2030); the employer tax system that holds UI, TDI and FLI contribution accounts dates from 1997 and is out for bid; and the replacement for the 1988 TDI/FLI claims system has grown from a $5.2M contract to a $24.5M estimate.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mikie Sherrill
    • State Treasurer: Aaron Binder New Jersey Division of Taxation, Department of the Treasury
    • Commissioner (Acting): Kevin D. Jarvis (acting) New Jersey Department of Labor and Workforce Development
    • Commissioner of Human Services: Stephen Cha Division of Family Development, New Jersey Department of Human Services

Employer account numbers

Checked Oct 24, 2026.

New Jersey uses one 12-digit New Jersey Taxpayer Identification Number (the FEIN or SSN plus a 3-digit suffix) for income tax withholding and for the Department of Labor's unemployment, workforce, disability and family leave contributions, all reported together on Form NJ-927 and Form WR-30. The Department of Labor's Employer Access site writes the same number as a 15-digit ID.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. New Jersey Department of Labor and Workforce Development, Division of Employer Accounts

New Jersey's taxable wage base for UI and workforce contributions is $46,400 for 2027 and $44,800 for 2026, 28 times the statewide average weekly wage. Rates run on a July to June fiscal year: for July 1, 2026 to June 30, 2027 the Department uses Tax Table C, a new employer pays 2.8% (2.6825% UI plus 0.1175% Workforce Development and Supplemental Workforce funds) and experience rates run from 0.5% to 5.8%. Workers also contribute 0.3825% UI and 0.0425% WF/SWF on the same wage base.

Taxable wage base

2027: $46,400
2026: $44,800
Indexed: the UI (and employer disability) taxable amount is 28 times the statewide average weekly wage paid to workers subject to the law, which the Commissioner determines on or before September 1 each year. The same base applies to UI and WF/SWF for workers and employers. source Public record

New employer rate

2026: 2.8% Fiscal year July 1, 2026 to June 30, 2027 (Tax Table C): 2.6825% UI plus 0.1175% WF/SWF; the rate-info page shows the same 0.026825 UI and 0.001175 WF/SWF for July 1, 2025 to June 30, 2026. New employers (except successors) keep the new employer rate for their first three calendar years. Employer disability contributions (0.5% for new employers) are separate. No separate construction rate is shown.
2025: 3.1% Fiscal year July 1, 2024 to June 30, 2025: 2.9825% UI plus 0.1175% WF/SWF. source Public record

Rate range

2026: 0.5% to 5.8%, Tax Table C, fiscal year July 1, 2026 to June 30, 2027 Total rates including 0.1175% WF/SWF (0.1% Workforce Development plus 0.0175% Supplemental Workforce) and a 0.0000% Health Care Subsidy; the UI portion runs from 0.3825% (positive reserve ratio 17% and over) to 5.6825% (deficit reserve ratio 35% and under, and the deficit special assigned rate). The special assigned rate for positive reserve employers is 5.4%. The Table C file has no FY 2025-26 counterpart at the same address.
2025: 0.5% to 5.8%, Fiscal year July 1, 2025 to June 30, 2026 (table not named) From the U.S. Department of Labor's Significant Provisions of State UI Laws, effective January 2026, which gives New Jersey 0.5% to 5.8% and a 2.8% new employer rate on a July 1 to June 30 rate year; DOL's rates exclude surcharges and non-UI taxes, and its footnote 7 says the rate shown is reduced in some circumstances. The state's FY 2025-26 rate table was not found. source Public record

Other assessments

• Workforce Development and Supplemental Workforce funds (employer): 0.1175% (0.1% WF plus 0.0175% SWF), included in the employer rate (2026) source Public record
• Worker UI contribution (withheld from wages): 0.3825% of wages up to the wage base, calendar years 2026 and 2027 (0.0825% for workers of governmental reimbursable employers) (2027) source Public record
• Worker WF/SWF contribution (withheld from wages): 0.0425% of wages up to the wage base, calendar years 2026 and 2027 (2027) source Public record
• Health Care Subsidy Fund: 0.0000% for fiscal year 2026-27 (2026) source Public record

Rate notices

Each year at the end of the summer the Notice of Employer Contribution Rates for the new fiscal year is posted in Employer Access; the fiscal year 2026-2027 notices are available there.. Protest: In writing within 30 days of the Notification Date on the notice. source Public record

Voluntary contributions

Allowed, Within 30 days after the notification date on the annual rate notice or by October 28, 2026, whichever is earlier, for fiscal year 2026-2027 (Form UC-45, Voluntary Contribution Report, under R.S. 43:21-7(c)(6)). source Public record

Filing

Form NJ-927, Employer's Quarterly Report, and Form WR-30 (quarterly wage reporting by employee)
Due: The 30th day of the month after the quarter: April 30, July 30, October 30 and January 30. The Department of Labor says no extension is granted when the date falls on a weekend or holiday; the Division of Taxation's NJ-WT booklet (September 2025) says NJ-927 is then due the next business day.
Electronic filing: Required: all employers must file NJ-927 electronically (since the first quarter of 2009) and WR-30 electronically, online or by SFTP; payments by EFT, credit card or e-check.
New Jersey online business filing for NJ-927 and WR-30 source Public record

FUTA credit reduction

None. None outstanding: New Jersey is not among the states in Treasury's Title XII advance records for 2026-11-02 (California and Texas). DOL's actual credit reduction table shows New Jersey only for 2011 (0.3%) and 2012 (0.6%), and New Jersey is not on DOL's list of potential 2026 credit reduction states. source Public record

Recent and coming changes

• Jan 1, 2027 Wage base rises to $46,400 (from $44,800); the worker-only TDI and FLI base rises to $177,100. source Public record
• Jul 1, 2026 Tax Table C in use for fiscal year 2026-2027 contribution rates. source Public record
• Jul 1, 2025 New employer UI rate lowered from 2.9825% (fiscal year 2024-25) to 2.6825% (fiscal year 2025-26), and kept at 2.6825% for fiscal year 2026-27. source Public record

UI, disability, family leave and workforce contributions are reported together on NJ-927 and WR-30 under the 12-digit New Jersey taxpayer identification number. Disability insurance (employer 0.5% for new employers; worker 0.19% in 2026 and 0.24% in 2027) and Family Leave Insurance (worker 0.23% in 2026 and 0.24% in 2027, on a $171,100 and $177,100 base) are not UI and are listed here only for context.

Not confirmed: The Department's own fiscal year 2025-2026 rate table (which table, and its minimum and maximum) for wages paid January to June 2026: not found at the address pattern used for FY 2026-27; the range recorded is from DOL's January 2026 summary. Whether the WF/SWF portion counts toward the FUTA credit: no New Jersey or DOL page read says so. Due date rule when the 30th falls on a weekend or holiday: the Department of Labor and the Division of Taxation pages disagree.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

New Jersey requires its own certificate, Form NJ-W4, and tells employers not to use the federal W-4 for New Jersey withholding. It sets no flat supplemental rate: supplemental pay is withheld with regular wages or, if paid separately, without the employee's exemption allowances. Pennsylvania residents who file Form NJ-165 are exempt under the New Jersey and Pennsylvania reciprocal agreement, nonresidents are otherwise withheld on from their New Jersey work, and since 2023 New Jersey applies a convenience of the employer rule to residents of states that have one, such as Delaware, Nebraska and New York.

Withholding certificate

Form NJ-W4, Employee's Withholding Allowance Certificate (rev. 1-21). Federal Form W-4: not accepted. The employer must give Form NJ-W4 to employees to fill out and return; the employer keeps completed forms and sends them to the Division only on request. An employee whose income will be below the New Jersey filing thresholds writes EXEMPT on line 6 of Form NJ-W4; the exemption is good for one year only. Military spouses file Form NJ-165 with a copy of the spousal military identification card under the Servicemembers Civil Relief Act as amended by the Military Spouses Residency Relief Act. source Public record

Supplemental wages

2026: Paid at the same time as regular wages: total the regular and supplemental wages and withhold at the rate for the combined payment. Paid at a different time: withhold from the supplemental wages without any exemption allowances the employee takes on Form NJ-W4. Payments of accumulated benefit time are treated as supplemental wages. source Public record

Withholding tables

NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025), with the New Jersey Withholding Rate Tables (Rate A for filing status 1 or 3, Rate B for 2, 4 or 5 unless the employee picks a wage chart letter) (2026). The September 2025 NJ-WT is the current edition posted; no 2026 or 2027 change to the tables was found on the pages read.

Reciprocity

Agreements with Pennsylvania. Employee form: Form NJ-165, Employee's Certificate of Nonresidence in New Jersey. An employer is not required to withhold New Jersey tax from a Pennsylvania resident working in New Jersey who files Form NJ-165; the employer keeps it and withholds Pennsylvania tax instead. Without the certificate, New Jersey tax must be withheld. The employee must notify the employer within 10 days of moving from Pennsylvania. The agreement does not excuse a Pennsylvania employer from withholding Pennsylvania local wage taxes for New Jersey residents. source Public record

Nonresidents working here

from the first day: New Jersey tax must be withheld from compensation paid to nonresident employees working in New Jersey; for work inside and outside the state, only New Jersey compensation is subject to withholding, allocated by days worked in New Jersey or exact records. Convenience of the employer: yes, reciprocal: P.L.2023, c.125 (enacted July 21, 2023, retroactive to January 1, 2023) sources a nonresident's pay from a New Jersey employer to New Jersey when the employee works out of state for the employee's own convenience, but only for residents of states that impose a similar test, such as Delaware, Nebraska and New York; it does not apply to Pennsylvania residents, and the Division reads Connecticut's rule as reciprocal so it does not reach Connecticut home workers. P.L.2023, c.125. source Public record

Deposits and returns

• weekly (Form NJ-500, quarterly NJ-927-W): Prior year liability of $10,000 or more of income tax withheld; payments follow the pay frequency. Due By 11:59 p.m. on the Wednesday after the pay week
• monthly (Form NJ-500): More than $500 withheld in the first and/or second month of the quarter; the third month is paid with the quarterly return. Due By 11:59 p.m. on the 15th of the following month
• quarterly (with Form NJ-927): All other employers, and the third month of every quarter. Due By 11:59 p.m. on the 30th of the month after the quarter: April 30, July 30, October 30, January 30

Form NJ-927 (or NJ-927-W for weekly payers), Employer's Quarterly Report, due the 30th day of the month after the quarter, even with no tax withheld; domestic employers file NJ-927-H once a year by January 31. Annual reconciliation (NJ-W-3) is in data/inforeturns/new-jersey.json. Anyone withholding New Jersey income tax must file and pay electronically. NJ Online Business Filing, Employer Payroll Tax (File or Pay NJ-927, NJ-927-W, NJ-927H, WR-30) source Public record

Annual reconciliation

NJ-W-3, due On or before February 15 of the following year; if February 15 falls on a weekend or holiday, the next business day. A payer that stops paying wages files within 30 days after the last month the business was active or wages were paid.. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2023 Convenience of the employer sourcing rule for nonresidents enacted (P.L.2023, c.125), retroactive to January 1, 2023; added to NJ-WT in the February 22, 2024 revision. source Public record

Form NJ-927 also carries unemployment, disability and family leave insurance figures administered by the Department of Labor and Workforce Development; those are left out. The new New Jersey Tax Portal covers Phase 1 (sales and related taxes) and Phase 2a (Corporation Business Tax, partnership, PTE/BAIT) taxes; withholding is not on those lists, so employer withholding is still filed through the employer payroll tax filing pages.

Not confirmed: The withholding to use when an employee gives no Form NJ-W4 is not stated in NJ-WT or on Form NJ-W4. No local income tax withheld by employers was found in the sources read; city payroll taxes (for example Newark) were not researched because they are not withheld from wages and are not administered by the Division of Taxation.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

New Jersey gives residents a credit on Schedule NJ-COJ (Form NJ-1040, line 44) for income or wage taxes paid to another jurisdiction, including Philadelphia and other local governments, limited to the lesser of the tax paid or the New Jersey tax on the share of income taxed by both. There is no part-year resident return: a part-year resident reports on Form NJ-1040 only income earned while a resident, so nonresident-period income is excluded, and files Form NJ-1040NR for New Jersey source income of the nonresident period. Nonresidents get no credit, and New Jersey is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule NJ-COJ, Credit for Income or Wage Taxes Paid to Other Jurisdictions. Line: Form NJ-1040, line 44, with the jurisdiction code. Limit: The lesser of the tax paid to the other jurisdiction or the proportional credit limitation: income taxed by both New Jersey and the other jurisdiction divided by income subject to New Jersey tax (NJ-1040, line 29), times the tax on total New Jersey taxable income. The line 44 credit cannot exceed the tax on line 43. Tax paid means the tax due after the other jurisdiction's credits, before withholding, estimated payments or credit for pass-through entity tax payments. Covers: Income or wage taxes paid to another jurisdiction on income outside New Jersey that is also subject to New Jersey tax, including Philadelphia (its own jurisdiction code) and taxes on business income such as the New York City Unincorporated Business Tax and the income-based part of Philadelphia's Business Income and Receipts Tax. Yes: other jurisdictions include municipalities such as Philadelphia; when a state and a city tax the same income the taxes are combined on one schedule, and different amounts need separate schedules. Foreign taxes: No: no credit for taxes paid to the U.S. Government, Puerto Rico, or any other country or territory. Pass-through entity taxes: Taxes a partnership pays to another jurisdiction are treated as paid by each partner by ownership percentage and are eligible for the credit; no credit for another jurisdiction's tax on partnership or S corporation income allocated to New Jersey. Attach: Enclose Schedule NJ-COJ with the return. Keep complete copies of the other jurisdiction's return (or the composite return statement, W-2 or entity statement) to provide if asked. No credit for Pennsylvania tax on compensation, which the New Jersey and Pennsylvania reciprocal agreement exempts (other Pennsylvania income and Philadelphia or other municipal taxes still qualify). Income from intangibles does not qualify unless from a business in the other jurisdiction or reported on resident returns in both. A separate NJ-COJ for each jurisdiction, and for each type of tax. 2025 Form NJ-1040 instructions and GIT-3B (January 2026). source Public record

Part-year residents: income while a nonresident

Excluded from income There is no part-year resident return. On Form NJ-1040 a part-year resident reports only income earned while a New Jersey resident (for example only the resident-period box 16 wages) and prorates exemptions, deductions and credits by the months of residence (15 days or more is a month). Income from New Jersey sources for the nonresident part of the year goes on Form NJ-1040NR. Form NJ-1040 for the resident period and Form NJ-1040NR for New Jersey source income of the nonresident period. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident enters on Schedule NJ-COJ, line 1 only income derived from the other jurisdiction while a New Jersey resident that both jurisdictions actually and properly taxed. Schedule NJ-COJ with Form NJ-1040. source Public record

Nonresidents: reverse credit

No. On Form NJ-1040NR the tax on all income is multiplied by the income percentage (New Jersey source income in column B over income from everywhere in column A); the instructions describe no credit for tax paid to the home state. source Public record

Local income taxes

Schedule NJ-COJ covers other jurisdictions' local income and wage taxes (Philadelphia has its own code); there is no separate local credit. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Convenience of the employer: New Jersey applies a convenience of the employer test to residents of states that impose a similar test, so a nonresident's wages from a New Jersey employer earned out of state for the employee's own convenience are taxable to New Jersey in full. source Public record

Tax year 2025 Forms NJ-1040 and NJ-1040NR instructions and GIT-3B (January 2026). Reciprocity with Pennsylvania is covered in the withholding data.

Not confirmed: Whether a credit is allowed for another state's elective pass-through entity tax paid by an S corporation on a resident shareholder's share: GIT-3B addresses partnerships; the S corporation rules in the NJ-1040 instructions do not name entity-level elective taxes. Whether New Jersey has adopted UDITPA or the Compact's apportionment article: the corporation business tax law was not read. No 2026 change to the credit or part-year rules was found in the sources read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the Corporation Business Tax return, Form CBT-100, by the 15th day of the month after the federal return is originally due: May 15, 2026 for calendar 2025, with a six-month extension on Form CBT-200-T if at least 90% of the tax is paid. Partnerships file Form NJ-1065 by April 15, 2026. Corporations, LLCs, LPs and LLPs file a $75 annual report ($30 for nonprofit corporations) with the Division of Revenue and Enterprise Services every year in the anniversary month of formation or authorization.

Corporate return

Corporate income tax. Form CBT-100, Corporation Business Tax Return. Due: The 15th day of the month following the month the federal corporate income tax return is originally due; a weekend or legal holiday moves it to the following business day. For tax year 2025: May 15, 2026. Fiscal years: The 2025 return covers accounting periods ending July 31, 2025 through June 30, 2026; the instructions' schedule puts a June 30, 2026 year end at November 15, 2026. source Public record

Corporate extension

By request. 6 months. Form CBT-200-T, filed and paid electronically. The extension is granted only if at least 90% of the tax liability is paid with a timely CBT-200-T. There is no extension of time to pay; penalties and interest apply to tax paid after the original due date.

S corporations

Form CBT-100S, New Jersey S Corporation Business Tax Return (a federal S corporation that has not elected New Jersey S status files CBT-100). Due: The 15th day of the month following the month the federal return is originally due; the schedule puts a December 31, 2025 year end at April 15, 2026. For tax year 2025: Apr 15, 2026. Same as the corporate return: Form CBT-200-T, six months, only if at least 90% of the tax is paid; the corporation should notify its shareholders of the request. source Public record

Partnerships

Form NJ-1065, Partnership Return. Due: Calendar year 2025 returns are due April 15, 2026; fiscal year returns the 15th day of the fourth month after the tax year ends. For tax year 2025: Apr 15, 2026. A five-month federal extension (Form 7004) gives an automatic five-month NJ-1065 extension; without one, Form 7004 is submitted to New Jersey by the original due date. A partnership with a filing fee due also files Form PART-200-T with the fee; there is no extension of time to pay the fee. source Public record

Individuals

Form NJ-1040. For tax year 2025: Apr 15, 2026. Six months, if at least 80% of the tax is paid by the original due date and either a paper federal extension is enclosed or Form NJ-630 is filed by April 15, 2026. No extension of time to pay. source Public record

Annual report

Filed with the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES) through Online Annual Reports and Change Services.

Fees are from the DORES fee schedule; the consequence is from DORES's reinstatement page (https://www.nj.gov/treasury/revenue/reinstate.shtml) and Business.NJ.gov's annual report page (https://account.business.nj.gov/filings/annual-report). Charities also renew with the Division of Consumer Affairs, already on the start-up page.

New Jersey's corporate due date is one month after the federal due date (May 15 for a calendar year), and its partnership return is due April 15, a month after the federal Form 1065. The tax year 2025 instructions state no due date change for tax year 2026.

Not confirmed: The start-up page says the annual report is due on the last day of the formation month, citing Business.NJ.gov's filings page (https://business.nj.gov/pages/filings-and-accounting), which returned an Incapsula block to an automated read. The DORES registration packet read here says only "the anniversary month"; the exact day was not confirmed. No late fee for the annual report was found in the DORES fee schedule or reinstatement page; the reinstatement fee amount (reinstatefees.shtml) was not read. The annual report statutes (N.J.S.A. 14A:4-5 and the LLC and partnership acts) were not read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Any business taxpayer with a prior-year liability of $10,000 or more in any one tax must pay all of its taxes by electronic funds transfer, and every employer withholding New Jersey income tax must file and pay electronically. Late filing costs 5% of the tax a month up to 25%, plus a possible $100 for each month the return is late, and late payment adds a one-time 5% of the tax due. Interest for 2026 is 10% a year (prime plus 3%), compounded annually.

Interest on unpaid tax

Prime rate plus 3% under the Taxpayers' Bill of Rights. The prime rate is the average predominant prime rate set by the Federal Reserve Board in effect on December 1 of the year before the tax became due (7.00% on December 1, 2025, giving 10.00% for 2026). If the prime rate moves by more than one percentage point, the Director redetermines it for later quarters of the year. No 2027 rate had been issued when checked; TB-21(R) is usually issued December 1. Compounding: Annually: at the end of each calendar year, unpaid tax, penalties and interest become part of the balance on which interest is charged. N.J.S.A. 54:48-2. source Public record

When tax must be paid electronically

• All taxes: Business taxpayers with a prior-year liability of $10,000 or more in any tax must pay all taxes by EFT. Methods: ACH debit, ACH credit, e-check or credit card (e-check and card are not available for all business taxes); Fedwire and other wire transfers are not accepted. ACH debit and ACH credit payers must first enroll with the Division of Revenue and Enterprise Services (EFT Section); no enrollment is needed for e-check or card. source Public record
• Withholding: Anyone withholding New Jersey Income Tax (except domestic employers) must file Form NJ-927 or NJ-927-W and must file and pay electronically. Methods: Electronic payment; registered ACH debit and credit payers use the EFT codes in NJ-WT. source Public record

Penalties

Late filing

Covers: Gross income tax (the Division's income tax penalty page), with the same rates in the Corporation Business Tax instructions (CBT-100) and the withholding guide (NJ-WT); for CBT, if no return is filed within 30 days of the first delinquency notice the 5% a month runs on the total tax liability. 5% of the tax due for each month or part of a month the return is late, plus a penalty of $100 for each month the return is late that may be charged. Maximum: 25% of the balance due (the $100 a month is separate). source Public record

Late payment

Covers: Gross income tax, Corporation Business Tax and withholding (same 5% in each set of instructions). 5% of the tax due (a one-time charge, in addition to interest). Maximum: 5%. Charged in addition to the late filing penalty and interest; the Division's pages do not say one replaces the other. source Public record

Estimated tax, individuals

Charged as interest. 3% above the average predominant prime rate, for each month or part of a month the underpayment exists; reviewed quarterly and changed only after a cumulative change of more than 1% (10.75% from April 16, 2025 to January 15, 2026, then 10%). Safe harbor: Interest may be owed if estimated payments and withholding were less than 80% of the 2025 tax or 100% of the 2024 tax (if the 2024 return covered a full 12 months); two-thirds for qualified farmers; no form needed if the underpayment is less than $400; four exceptions (prior year tax, prior year income at current rates, annualized income, actual income over 3, 5 and 8 months). Form: NJ-2210 (Underpayment of Estimated Tax by Individuals, Estates, or Trusts), with the oval filled at line 52 of NJ-1040. source Public record

Estimated tax, corporations

Charged as interest. Form: CBT-160-A or CBT-160-B (Part II shows any exception claimed). source Public record

Penalty relief

On a showing of reasonable cause for failing to file or pay on time, the Division may waive part or all of a penalty. For late filing it may consider the taxpayer's compliance record for all taxes; for late payment the taxpayer must show undue hardship. Interest, collection fees and post-amnesty penalties cannot be waived. Send a written statement of the facts with a signed declaration under penalties of perjury to the address on the bill, or by email, the Customer Service Center or a Regional Information Center. How: Abatement Request Form (https://www.nj.gov/treasury/taxation/pdf/abatementform.pdf), in place of the written statement and declaration. Time limit: Abatement can only be granted after the penalty has been assessed and the taxpayer billed. source Public record

Other penalties

• Corporation Business Tax insufficiency penalty: amount paid with the tentative return (CBT-200-T) is less than 90% of the tax, or less than the prior-year facts at current rates for a corporation whose preceding return covered 12 months. 5% a month or part of a month, up to 25% of the underpayment, from the original due date to payment. source Public record
• Civil fraud (Corporation Business Tax). 50% of the assessment (N.J.S.A. 54:49-9.1). source Public record
• Referral cost recovery fee when a bill goes to the collection agency. 9.85% effective June 15, 2026 (11% before). source Public record
• Cost of collection fee when a certificate of debt is issued. 5% to 20%. source Public record

Recent and coming changes

• Jun 15, 2026 Referral cost recovery fee on bills sent to the collection agency lowered from 11% to 9.85% source Public record

Withholding deposit schedules and preparer e-file mandates are in data/withholding/new-jersey.json and data/practitioner/new-jersey.json. The September 2025 NJ-WT and the 2025 CBT-100 instructions still give the referral fee as 11%.

Not confirmed: No penalty for failing to pay by EFT when required was found on the Division's pages read. The refund (overpayment) interest rate was not found. The Corporation Business Tax estimated tax interest rate and safe harbors (CBT-160 instructions) were not read. No statutory citations were read for the late filing and late payment penalties (N.J.S.A. 54:49-4 was not fetched). No 2027 interest rate (TB-21(R) for 2027) had been issued when checked. No current New Jersey amnesty program was checked; the abatement page mentions post-amnesty penalties.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

The Division of Taxation's standing general policy is to follow the IRS's special tax relief for taxpayers in Presidential Disaster Relief Areas, including areas in other states, and it posts a page for many events. Past relief covered all State tax filing and payment deadlines in the federal postponement period, including estimated payments. Relief is claimed by writing "Presidential Disaster Relief Area" and the disaster name on a paper return or payment, or, for e-filers, by answering any late filing or late payment notice with that statement.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes A standing policy, not a statute: "The New Jersey Division of Taxation's general policy is to follow the latest federal guidelines provided by the IRS for special tax relief for taxpayers in the Presidential Disaster Relief Areas." Technical Bulletin TB-54 states the same policy. The Director also has statutory authority to extend gross income tax filing or payment due dates "to coincide with a similar extended filing or payment due date established for federal personal income tax returns" (N.J.S.A. 54A:8-1). The areas and periods the IRS sets: affected taxpayers include businesses and individuals located in the affected areas, those whose tax records are in the affected areas, and relief workers, with relief "limited in time to the periods during which emergencies occurred and/or during which relief and recovery activities were on going." The policy is stated for Presidential Disaster Relief Areas, which TB-54 says the federal government designates county by county; it also applies to areas in other states (the Division followed IRS relief for the December 2021 Kentucky tornadoes). The policy does not address IRS relief granted on a state-only declaration. Division of Taxation Disaster Relief page; Technical Bulletin TB-54 (December 13, 2004); N.J.S.A. 54A:8-1 as amended by P.L.2005, c.297. source Public record

Taxes covered

TB-54: "any return and/or payment, including estimated payments" with an original or extended due date in the IRS postponement period. Event pages for Hurricane Ida and the Kentucky tornadoes said the relief "extends to all State tax filing and payment deadlines" in the period. Not covered: Payments due before the start of the disaster period and related to a return under extension are not eligible (Ida and Kentucky tornado pages). Relief for the March 2018 winter storms covered only partnership and S corporation return filing, not payments. source Public record

How to get relief

Paper returns and mailed payments: write in black ink "Presidential Disaster Relief Area" and the disaster designation (for example "Presidential Disaster Relief Area, Hurricane Ida") at the top of the return or payment. Electronic filers: wait for a late filing or late payment penalty notice and respond to it requesting tax relief and stating the disaster area designation. Questions go to the Division by email. Penalties: TB-54: if the Division postpones the due date for filing and paying, affected taxpayers "may be eligible for interest and penalty abatement" on underpaid tax that would otherwise accrue for the postponement period; call the Customer Service Hotline at 609-292-6400. source Public record

Where relief is posted

Disaster Relief, NJ Division of Taxation

Recent changes

• Jan 9, 2006 P.L.2005, c.297 (approved January 9, 2006, effective immediately) amended N.J.S.A. 54A:8-1 to let the Director extend gross income tax filing or payment due dates to coincide with federal extended due dates and adopt the same federal terms or conditions. source Public record

The Division posts a page per event under Disaster Relief (for example Hurricane Ida, whose relief was "extended to February 15 for part or all of six qualifying states" in an update dated 12/28/2021, and the December 2021 Kentucky tornadoes). TB-54 is filed under Gross Income Tax but describes any New Jersey return or payment.

Not confirmed: Whether the Division gives relief for disasters declared only by the Governor, without a presidential declaration; no such notice was found. Statutory authority for postponing non-income taxes (sales tax, CBT, withholding) for disasters was not identified; N.J.S.A. 54A:8-1 covers only the gross income tax. No New Jersey event page newer than 2021 to 2022 was read; whether the Division still posts a page per event was not confirmed.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $122.9B; Individual income tax payments and SECA tax $36.5B; Business income taxes $27.2B; Excise taxes $2.6B; Estate and trust income tax $1.9B; Estate tax $493M; Unemployment insurance tax $242M; Railroad retirement tax $237M; Gift tax $49M. source Public record

Filers moving in and out, 2022 to 2023

107,653 returns (173,739 people) with $11.0B of income moved in from other states; 127,023 returns (203,610 people) with $13.6B moved out, a net loss of $2.6B in income. source Public record

Minimum wage

Checked Nov 3, 2026. New Jersey Department of Labor and Workforce Development (NJDOL), Wage and Hour Compliance

New Jersey's minimum wage for most employers is $15.92 an hour in 2026 and $16.48 from January 1, 2027, adjusted each January 1 for any increase in the CPI under the state constitution. Seasonal and small employers (fewer than six employees) and agricultural employers have lower rates that are catching up ($16.25 and $15 in 2027), and long-term care facility direct care staff have a higher rate ($19.48 in 2027). The tipped cash wage is $6.05 in 2026 and $6.61 in 2027, with a maximum tip credit of $9.87.

Rate

$15.92 from Jan 1, 2026 Most employers.
$16.48 from Jan 1, 2027 Most employers; announced September 29, 2026. source Public record

How it is set

Indexed: Any increase in the Consumer Price Index (CPI) data provided by the U.S. Bureau of Labor Statistics; statutory catch-up steps for seasonal and small employers (through 2028) and farm hourly or piece-rate workers (through 2030) under P.L. 2019, c. 32. Announced: The 2027 rate was announced September 29, 2026, effective January 1 N.J. Const. art. I, para. 23; N.J.A.C. 12:56-3.1(c); P.L. 2019, c. 32 source Public record

Other rates

• Seasonal and small employers (fewer than 6 employees): $15.23 (2026) source Public record
• Seasonal and small employers (fewer than 6 employees): $16.25 (2027) source Public record
• Agricultural employers: $14.20 (2026) source Public record
• Agricultural workers (hourly or piece-rate): $15.00 (2027) source Public record
• Long-term care facility direct care staff: $18.92 (2026) source Public record
• Long-term care facility direct care staff: $19.48 (2027) source Public record

Tipped employees

2026: cash wage $6.05, tip credit $9.87 The 2027 announcement says the maximum tip credit remains at $9.87. Cash wage plus tips must equal the minimum wage or the employer pays the difference.
2027: cash wage $6.61, tip credit $9.87 source Public record

Youth and training wages

Minors under 18 are excepted from minimum wage protection, except minors working in retail, food service, first processing of farm products, beauty culture, laundry, cleaning and dyeing, light manufacturing and apparel, and hotel and motel occupations. source Public record

Poster

Employer Poster Packet (NJDOL Wage and Hour Compliance); Minimum Wage Flier MW-571

Recent and coming changes

• Jan 1, 2027 Farm workers paid hourly or piece-rate reach $15 per hour for the first time. source Public record
• Statutory catch-up increases end for seasonal and small employers in 2028 and for farm hourly or piece-rate workers in 2030; after that those rates rise with the CPI along with the general rate. source Public record

The flier footnote says the minimum wage "may continue to increase each January 1 based on a measure of inflation."

Not confirmed: Training wage: P.L. 2019, c. 32 is reported to allow a training wage for a limited period; not found in the NJDOL pages read, so left out. Local minimums: no source read on whether New Jersey municipalities may set a higher minimum wage. Statute text (N.J.S.A. 34:11-56a4) not read; method rests on the NJDOL release citing the constitution and N.J.A.C. 12:56-3.1(c).

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

New Jersey runs Temporary Disability Insurance (TDI) and Family Leave Insurance (FLI) through the Department of Labor and Workforce Development, collected with unemployment on Forms NJ-927 and WR-30. Workers pay 0.19% for TDI and 0.23% for FLI on the first $171,100 in 2026, and 0.24% for each on the first $177,100 in 2027; employers pay an experience-rated TDI rate of 0.10% to 0.75% on the first $44,800 in 2026 ($46,400 in 2027) and nothing for FLI. Employers may instead use an approved private plan.

New Jersey Temporary Disability Insurance (TDI)

Kind and agency

Disability. New Jersey Department of Labor and Workforce Development, Division of Temporary Disability and Family Leave Insurance. New Jersey Temporary Disability Benefits Law, R.S. 43:21-25 through 43:21-56.

Contribution rate

2027: 0.24% of wages Worker share 0.24% on the first $177,100. The employer pays its own experience-rated rate (fiscal year notice) on the first $46,400; the new employer rate is 0.5% through June 30, 2027.
2026: 0.19% of wages Worker share 0.19% on the first $171,100. The employer pays a separate experience-rated rate of 0.10% to 0.75% on the first $44,800 (new employers 0.5% for July 1, 2025 to June 30, 2026 and July 1, 2026 to June 30, 2027). source Public record

Wage base

2027: $177,100 Worker contributions. The employer TDI contribution uses the $46,400 base shared with unemployment insurance.
2026: $171,100 Worker contributions. The employer TDI contribution uses the $44,800 base shared with unemployment insurance. source Public record

Who pays

Employer: Experience-rated 0.10% to 0.75% on the employer wage base ($44.80 to $336.00 per employee in 2026). Employee: 0.19% in 2026 (maximum $325.09) and 0.24% in 2027, on the worker wage base. Yes. Employers deduct the worker contributions from wages. source Public record

Small employers

No small employer exemption or reduction is stated; most New Jersey employers must cover employees. Coverage is optional for local governments, and the federal government is exempt. source Public record

Private plans

Allowed. A private plan through an insurance company, self-insurance or a union welfare fund, approved by the Division of Temporary Disability and Family Leave Insurance (Private Plan Compliance Section) before it takes effect. Benefits and eligibility must be at least as good as the State Plan, and a majority of employees must agree before the effective date. source Public record

Filing and payment

Quarterly Form NJ-927 (contributions, with unemployment and withholding) and Form WR-30 (wage report). Due 30th day of the month after the quarter: April 30, July 30, October 30 and January 30, with no extension for weekends or holidays. source Public record

Benefits

Up to 26 weeks. 85% of the average weekly wage. Maximum $1,119 a week in 2026; Maximum $1,158 a week in 2027. source Public record

New Jersey Family Leave Insurance (FLI)

Kind and agency

Family. New Jersey Department of Labor and Workforce Development, Division of Temporary Disability and Family Leave Insurance. New Jersey Temporary Disability Benefits Law, R.S. 43:21-25 through 43:21-56 (family leave insurance provisions).

Contribution rate

2027: 0.24% of wages Workers only; employers make no FLI contribution
2026: 0.23% of wages Workers only; employers make no FLI contribution source Public record

Wage base

2027: $177,100 Same worker wage base as TDI
2026: $171,100 Same worker wage base as TDI source Public record

Who pays

Employer: None. Employee: 100%: 0.23% in 2026 (maximum $393.53) and 0.24% in 2027. Yes. Financed by worker payroll deductions. source Public record

Small employers

No small employer exemption or reduction is stated. source Public record

Private plans

Allowed. The Temporary Disability Benefits Law lets employers establish a private plan for temporary disability or family leave insurance in place of the State Plan, with the same approval process as TDI. source Public record

Filing and payment

Quarterly Form NJ-927 and Form WR-30, with TDI and unemployment. Due 30th day of the month after the quarter. source Public record

Benefits

Up to 12 consecutive weeks, or up to 8 weeks (56 individual days) taken intermittently, in a 12-month period. 85% of the average weekly wage. Maximum $1,119 a week in 2026. source Public record

Recent and coming changes

• Jan 1, 2027 Worker TDI rate rises from 0.19% to 0.24% and worker FLI rate from 0.23% to 0.24%; the worker wage base rises from $171,100 to $177,100 and the employer TDI base from $44,800 to $46,400; the maximum TDI weekly benefit rises from $1,119 to $1,158. source Public record

Employer TDI rates run on the July to June fiscal year and come on the Notice of Employer Contribution Rates in Employer Access. The rate-information page lists the 2027 maximum weekly benefit for TDI only; FLI uses the same maximum in 2026 per the employer page.

Not confirmed: The 2027 FLI maximum weekly benefit is not stated separately on the pages read. Start dates for TDI and FLI contributions and benefits are not stated on the pages read. The 2027 range of employer TDI experience rates is not stated; the employer page still shows 0.10% to 0.75% for 2026.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

New Jersey's Earned Sick Leave Law requires employers of every size to give 1 hour of paid sick leave per 30 hours worked, up to 40 hours a benefit year, and it preempts the local sick leave ordinances. Since July 17, 2026 the New Jersey Family Leave Act covers employers with 15 or more employees and employees with 3 months and 250 hours of work (12 weeks in 24 months, paid through Family Leave Insurance), and workers receiving Temporary Disability or Family Leave Insurance benefits have job protection at any employer size. State law does not require paying out unused vacation; the employer's policy or agreement controls.

Paid sick leave

The law

New Jersey Earned Sick Leave Law source Public record

Employers covered

Employers of all sizes

Employees not covered

Full-time, part-time, seasonal and temporary employees are covered. Not covered: construction workers under a collective bargaining agreement, per diem health care employees, public employees who get full-pay sick leave under another law, and independent contractors.

How it builds up

1 hour per 30 hours worked

Yearly cap

The employer need not let an employee accrue or use more than 40 hours in a benefit year (a fixed 12-month period set by the employer), or carry forward more than 40 hours

Front-loading

Allowed: the full 40 hours on the first day of the benefit year (prorated advance allowed for mid-year hires)

When use can start

Use may begin on the 120th calendar day after employment starts, unless the employer agrees to an earlier date

Carryover

Up to 40 unused hours carry over, but use stays limited to 40 hours a benefit year; the employer may instead pay out unused leave in the final month of the benefit year, but only if it forgoes the accrual process for that employee in the next benefit year

Allowed uses

Diagnosis, care, treatment, recovery or preventive care for the employee or a family member; domestic or sexual violence needs; closure of the workplace or a child's school or care by public health order, or quarantine; a child's school-related conference, meeting or event, or a meeting about the child's health condition or disability. Family includes children, parents, siblings, grandparents, grandchildren, spouses and partners, and anyone related by blood or whose close association is the equivalent of family.

Notice and documentation

For foreseeable leave the employer may require up to 7 calendar days' advance notice and may bar foreseeable use on certain dates it names; for unforeseeable leave, notice as soon as practicable if the employer has told employees of that rule. Documentation may be required only for 3 or more consecutive workdays, or on dates the employer has set; health and victim information is confidential.

At the end of employment

Not required at separation unless an employer policy or collective bargaining agreement provides for it. A rehired employee within six months of separation gets the unused balance back, and prior employment counts toward the 120-day wait.

PTO policies

Yes: fully paid PTO (personal, vacation or sick days) usable for the same purposes in the same manner and accrued at least as fast complies

Employer duties

Give written notice of the law and display the Earned Sick Leave poster; keep records of hours worked and earned sick leave taken for five years and give the Department access; pay used leave in the same pay period; notify the Commissioner in writing 30 days before changing the benefit year

Enforcement

New Jersey Department of Labor and Workforce Development, Wage and Hour Compliance. A failure to provide or pay earned sick leave is treated as a failure to pay wages under the State Wage and Hour Law, with its penalties, and employees may bring civil actions that add actual damages plus an equal amount of liquidated damages. Retaliation is barred, with a presumption of retaliation for adverse action within 90 days.

Citation

N.J.S.A. 34:11D-1 to 34:11D-11; N.J.A.C. 12:69, P.L.2018, c.10 (A1827), approved May 2, 2018, in effect since Oct 29, 2018

Agency guidance

nj.gov

Local laws: Counties and municipalities may not adopt any ordinance, resolution, law, rule or regulation on earned sick leave after the act took effect, and the act preempts those they had adopted. The local ordinances adopted before 2018 are no longer in force. (N.J.S.A. 34:11D-8) source Public record

Family and medical leave

The law

New Jersey Family Leave Act (NJFLA), plus job protection for workers receiving Temporary Disability Insurance or Family Leave Insurance benefits, N.J.S.A. 34:11B-1 to 34:11B-16, as amended by P.L.2025, c.279 (effective July 17, 2026) source Public record

Employers covered

NJFLA: employers with 15 or more employees for each working day in 20 or more calendar weeks of the current or preceding year (30 before July 17, 2026), and government employers of any size. TDI and FLI job protection: no minimum employer size.

Who is eligible

NJFLA: employed at least three months, with at least 250 base hours in the preceding 12 months (12 months and 1,000 hours before July 17, 2026). TDI and FLI job protection: any worker receiving those benefits whose leave is not already covered by NJFLA or the federal FMLA; benefit eligibility rests on recent earnings.

How long

NJFLA: 12 weeks in any 24-month period. TDI and FLI job protection: for the period of leave while receiving benefits.

Reasons

NJFLA: birth of a child (including through a gestational carrier), placement for adoption or foster care, the serious health condition of a family member, and certain public health emergency needs (school or care closure, family member quarantine). The employee's own health condition is not an NJFLA reason, but a worker receiving TDI benefits now has job protection.

Paid?

Unpaid under NJFLA; wage replacement through New Jersey Family Leave Insurance (FLI) and Temporary Disability Insurance (TDI)

Wage replacement: New Jersey Temporary Disability Insurance (TDI); New Jersey Family Leave Insurance (FLI). Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls The Department of Labor says fringe benefits such as vacation and holiday pay are not required by New Jersey law; if an employer provides them, they must be administered uniformly under the established policy or employment agreement, and an employee may have a claim if the employer does not follow it. Unpaid vacation claims under an employment contract go to a Wage Collection proceeding. (New Jersey Department of Labor and Workforce Development, Wage and Hour worker FAQs) source Public record

Other leave the law requires

Recent and coming changes

• Jul 17, 2026 P.L.2025, c.279: job protection for workers receiving Temporary Disability or Family Leave Insurance benefits at any employer size, and the Family Leave Act threshold cut from 30 to 15 employees, with eligibility cut from 12 months and 1,000 hours to 3 months and 250 hours in effect source Public record

What was checked: Checked the Department of Labor's earned sick leave page and its posted text of N.J.S.A. 34:11D and the rules; the session laws P.L.2018, c.10, P.L.2019, c.37 and P.L.2013, c.82 on the Legislature's site; the Division on Civil Rights' current text of the Family Leave Act (Westlaw printout, current through L.2025, c.346); the Department's July 15, 2026 release and its job protection pages; the wage and hour worker FAQs; and the Attorney General's 2008 summary of military employee laws. Holidays: the Department says holiday pay is not required by state law. No state voting leave, bereavement, blood or organ donation leave law for private employers was found. The Emergency Responders Employment Protection Act (N.J.S.A. 40A:14-213 to 40A:14-215, P.L.2009, c.202) bars terminating, dismissing or suspending a volunteer emergency responder who misses work during a declared emergency or alarm with one hour's notice, without pay (vacation or sick days may be charged); it is a bar on discipline rather than a leave grant, so it is not listed. Leave insurance contributions (TDI and FLI) are already on the site.

Not confirmed: The current text of the NJ SAFE Act (N.J.S.A. 34:11C-2 and 34:11C-3) was not read on lis.njleg.state.nj.us (the Folio gateway is not navigable by curl); the 25-employee threshold and 1,000-hour eligibility rest on P.L.2013, c.82. Whether P.L.2025, c.279 changed them is unconfirmed. Needs a browser: https://lis.njleg.state.nj.us/ The bill number for P.L.2025, c.279 and its enrolled text were not read; the facts rest on the Division on Civil Rights' statute text and the Department of Labor's release and pages. The Division on Civil Rights' FLA page and July 2026 FAQ returned 403 to curl: https://www.njoag.gov/about/divisions-and-offices/division-on-civil-rights-home/know-the-law/new-jersey-family-leave-act/ and https://www.njoag.gov/wp-content/uploads/2024/02/New-Jersey-Family-Leave-Act-Frequently-Asked-Questions.pdf Jury duty (N.J.S.A. 2B:20-17) was not read; no source for an employer duty to pay jurors was found. N.J.S.A. 38:23C-20 itself was not read; the military entry rests on the Attorney General's 2008 summary.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

New Jersey's sales tax is a single statewide 6.625%, with half-rate (3.3125%) sales by certified Urban Enterprise Zone businesses and in-person sales in Salem County, and a few local taxes on specific sales such as the Atlantic City luxury tax. A remote seller must register when its gross revenue from sales delivered into New Jersey exceeds $100,000, or it makes 200 or more separate transactions, in the current or prior calendar year.

State rate

6.625%, since Jan 1, 2018 N.J.S.A. 54:32B-3
Most grocery food and most clothing and footwear are exempt; certified UEZ sellers charge 3.3125% on qualifying in-person sales, and qualifying in-person sales by Salem County businesses are taxed at half the rate. source Public record

Local taxes

Yes. There is no general local sales tax added to the 6.625% rate. Local taxes apply to specific sales only: the Atlantic City Luxury Tax (9%, 3% on alcoholic beverages by the drink, combined Atlantic City and state rate capped at 12.625%), the 2% Cape May County Tourism Sales Tax in Wildwood, Wildwood Crest and North Wildwood, and a Municipal Occupancy Tax of up to 3% on hotel and short-term rental occupancies, alongside the State Occupancy Fee (5% in most municipalities). source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross revenue from sales of tangible personal property, specified digital products or taxable services delivered into New Jersey (more than $100,000), or 200 or more separate transactions; either test sales; Current or prior calendar year; since Nov 1, 2018. Register with the Division of Revenue and Enterprise Services (option 'Register as Remote Seller Only') or through the Streamlined Sales Tax Registration System; the Division's page gives no grace period after crossing the threshold. A remote seller over the threshold that sells only through marketplaces must still register, but may ask to be placed on a non-reporting basis with Form C-6205-ST. source Public record

Marketplace facilitators

Must collect (The Division's guidance states no separate threshold for the facilitator; the facilitator collects on all marketplace sales delivered into New Jersey whether or not the marketplace seller meets the economic thresholds.), since Nov 1, 2018 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Certificate of Authority (issued after registering for sales tax on Form NJ-REG) Register File NJ-REG at least 15 business days before starting business. Remote sellers use the same Division of Revenue and Enterprise Services site ('Register as Remote Seller Only') or the Streamlined registration system. source Public record

Filing

• quarterly: All registered sellers file the quarterly return, Form ST-50
• monthly payments: Also required for the first two months of a quarter if the seller collected more than $30,000 of New Jersey sales and use tax in the prior calendar year and more than $500 in that month (Monthly Voucher, payment only)

Due: The 20th day of the month after the end of the period (11:59 p.m.); quarterly returns April 20, July 20, October 20 and January 20.
Electronic filing: All sales and use tax returns are filed electronically through the New Jersey Tax Portal, and payments must be made electronically.
New Jersey Tax Portal source Public record

Certificates

Resale: Form ST-3, Resale Certificate; Form ST-3NR for qualified out-of-state sellers buying for resale.. MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: Form ST-4 (exempt use) and Form ST-5 (exempt organization) are the other common certificates; the Streamlined Form ST-SST may be used in place of the general-use certificates. source Public record

The MTC Uniform Sales and Use Tax Certificate is listed in S&U-6 as acceptable proof of resale when an out-of-state retailer buys from a New Jersey supplier for drop shipment; S&U-6 does not list it among the general certificates.

Not confirmed: The remote seller and marketplace statutes (N.J.S.A. 54:32B-3.5 and 54:32B-3.6, P.L. 2018, c. 132) were not read directly; citations rest on the Division's pages and TB-83. No Division page read says whether NJ-REG has a fee or whether a vendor discount exists. business.nj.gov (the out-of-state business registration page used on the startup page) returned 403 to an automated read. S&U-4 (Rev. 07/22) is the newest edition at the Division's link; no sales tax rate or threshold change dated November 2025 or later was found on the Division's sales tax page (updated 09/28/26).

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed up to a cap

A New Jersey seller may add a surcharge to a credit card payment, but not more than the seller's actual cost to process the card payment. The amount must be disclosed before the customer incurs any charge: on signs at the point of entry and point of sale (a restaurant: in the customer service area and on the menu), on the checkout page for website, app and kiosk sales, or verbally for telephone sales.

The rule

A seller may not impose a surcharge on a customer who uses a credit card for a transaction in New Jersey that is greater than the seller's actual cost to process the credit card payment. A surcharge is any additional amount a seller imposes at the time of a credit card transaction that increases the charge for using a credit card. A seller must make its account books and records available to the Director of the Division of Consumer Affairs to check compliance. source Public record

Cap

No greater than the actual cost to the seller to process the credit card payment.

Cards covered

Credit cards only. The act defines a credit card as a card, plate, charge card, charge plate or other single credit device used to obtain credit; it does not name debit or prepaid cards (pending S4107 would add debit and gift cards).

Notice required

Disclose the amount of the surcharge before the customer incurs any charge for goods or services: a seller other than a restaurant posts a clear and conspicuous sign at the point of entry and point of sale; a restaurant posts a sign in the customer service area and on the menu. For a sale through a website, mobile app or electronic kiosk, clear and conspicuous electronic notice on the checkout page before processing; for a telephone sale, verbal notice before processing. The Division of Consumer Affairs FAQ (revised March 6, 2026) says the amount may be stated as a percentage, but a sign saying only that a surcharge will be applied, without the amount, does not comply; a flat rate is allowed if it does not exceed the actual cost of processing the transaction.

Exceptions

The act's definition of goods excludes motor fuel. A seller is a person who sells, leases or rents goods or services to a customer.

Enforcement

A violation is an unlawful practice under the Consumer Fraud Act (P.L.1960, c.39, N.J.S.A. 56:8-1 et seq.), enforced by the Division of Consumer Affairs, which may inspect the seller's records. The Senate Commerce Committee's 2026 statement on S4107 describes the Consumer Fraud Act penalties as up to $10,000 for a first offense and $20,000 for later offenses, with cease and desist orders, punitive damages, and treble damages and costs to the injured party.

The law

N.J.S.A. 56:8-156.1 and 56:8-156.2, P.L.2023, c.146 (A4284), approved August 18, 2023, in effect since Aug 18, 2023

Agency guidance

njconsumeraffairs.gov

Cash discounts

No New Jersey statute on cash discounts was found. Pending S595 (2026 session, introduced only) would set notice requirements for cash discounts and credit card minimums. source Public record

Sales tax on the surcharge

Not stated No Division of Taxation rule, notice or ruling on credit card surcharges was found. The definition of sales price in N.J.S.A. 54:32B-2 was not read on the Legislature's statutes site.

What was checked: Read the session law P.L.2023, c.146 on pub.njleg.gov; it is the only New Jersey surcharge law found, and no 2024, 2025 or 2026 chapter law amending it was found. Two 2026 bills would amend it: S595 (pre-filed for the 2026 session, introduced) would bar credit card surcharges altogether, and S4107 would bar surcharges on debit and gift card payments and require a seller that surcharges credit cards to say it may not surcharge debit or gift cards; S4107 was reported by the Senate Commerce Committee with amendments on May 18, 2026, and no later passage was confirmed. Neither is listed in changes because neither was confirmed to have passed a chamber. The Division of Consumer Affairs FAQ on the law could not be read (see open), so no agency guidance is cited.

Not confirmed: S4107 (2026) status after the May 18, 2026 Senate Commerce Committee report: https://www.njleg.state.nj.us/bill-search/2026/S4107 needs a browser (legiscan returned 403). Division of Taxation position on sales tax on a credit card surcharge: none found; a trade association summary (NJ CAR) says the Division treats it as taxable when the item sold is taxable, which is not a primary source. Consumer Fraud Act penalty amounts are taken from a legislative committee statement, not from N.J.S.A. 56:8-13 itself.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-Through Business Alternative Income Tax (PTE/BAIT)

Partnerships, New Jersey S corporations and LLCs taxed as either, with at least one member who is an individual, estate or trust subject to the Gross Income Tax, can elect each year, electronically, by the original due date of Form PTE-100 (March 15 for calendar year filers), and must elect before making any payment. The rate is graduated: 5.675% to $250,000, 6.52% to $1,000,000 and 10.9% above. Members claim a refundable credit for their share on their Gross Income Tax or Corporation Business Tax return.

Law

N.J.S.A. 54A:12-1 et seq. P.L.2019, c.320 (approved January 13, 2020); revised by P.L.2021, c.419. First tax year 2020. source Public record

Who can elect

Partnerships, New Jersey S corporations, and LLCs classified as a partnership or S corporation for federal tax purposes. Single-member LLCs and sole proprietorships cannot elect. The entity must register with the Division of Revenue and Enterprise Services. At least one member must be an individual, estate or trust liable for New Jersey Gross Income Tax on its share of distributive proceeds. Corporate members are allowed; the credit can be used against the Corporation Business Tax, and an exempt corporate member can claim a refund of the tax paid on its share. From tax year 2022, an upper-tier partnership or S corporation receiving BAIT credit from a lower-tier entity can use it on its own return (NJ-CBT-1065 or CBT-100S), allocate it to its own individual, estate or trust owners without making its own election, or claim it on its own Form PTE-100. Only BAIT paid and reported on Schedule PTE-K-1 can be claimed by an upper-tier entity; nonresident tax remitted for it by a lower-tier partnership that did not elect cannot. source Public record

Election

Annual election filed electronically through the PTE File and Pay System; the election must be made before any payment, including estimated payments, is accepted. The entity. Deadline: On or before the original due date of the entity's Form PTE-100 (March 15 of the following year for calendar year filers; for example June 15 for a March 31 fiscal year end). The election cannot be made retroactively. Made each year. Yes, electronically on or before the original due date of Form PTE-100; estimated payments are refunded by filing the Revocation and Claim for Refund form. source Public record

Rate

2026: graduated 5.675% to 10.9% (same brackets) Same as 2025.
2025: graduated 5.675% to 10.9%: 5.675% on $0 to $250,000; 6.52% on $250,001 to $1,000,000; 10.9% over $1,000,000 The sum of each member's share of distributive proceeds. Partnerships: resident individual, estate and trust members are taxed on all income; other resident and nonresident members on New Jersey source income. S corporations: shareholders are taxed on New Jersey source income. Sourcing follows the entity's NJ-1065 or CBT-100S. source Public record

Estimated payments

Required if total BAIT liability exceeds $400, on Form PTE-150, electronically. No penalty for failing to make estimated payments in the first year of an election (safe harbor under N.J.S.A. 54A:9-6). BAIT estimates are separate from NJ-1040-ES and cannot be applied to any other tax account. Calendar year: April 15, June 15, September 15 and January 15 of the following year. Fiscal year: the 15th day of the fourth, sixth and ninth months of the tax year and the first month of the following tax year (next business day for a weekend). source Public record

Return

Form PTE-100, filed electronically; members receive Schedule PTE-K-1. Due The original due date of the return: March 15 of the following year for calendar year filers. Six months on Form PTE-200-T, filed by the original due date; granted only if 80% of the liability is paid by then. There is no extension of time to pay. source Public record

Owner credit

Credit for the member's share of BAIT paid on its share of distributive proceeds, claimed on Form NJ-1040, NJ-1040NR or NJ-1041, the Corporation Business Tax return, or NJ-1065 or NJ-CBT-1065. Yes. Nonresident members claim the credit on Form NJ-1040NR. Electing BAIT does not prevent a composite return (Form NJ-1080-C), and credits may flow to composite participants; composite payments cannot be applied to BAIT accounts. Credit for other states' PTET: Yes. A resident gets a resident tax credit against the Gross Income Tax for another state's (or the District of Columbia's) pass-through entity tax that is substantially similar to BAIT, paid on income derived from that jurisdiction, limited to what would have been allowed had the income been taxed at the individual level. The Division's list (current as of October 2, 2023): Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Mexico, New York, New York City, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Virginia, West Virginia and Wisconsin. source Public record

Recent and coming changes

• Jan 1, 2022 P.L.2021, c.419 revised BAIT, including the current rate brackets and the tiered-entity credit rules, effective for tax years beginning on or after January 1, 2022. source Public record
• Jan 1, 2023 P.L. 2023, c.96: from tax years beginning on or after January 1, 2023, Gross Income Tax sourcing of business receipts follows the Corporation Business Tax rules, and the same sourcing applies to BAIT. source Public record

An entity's BAIT overpayment can be carried forward to the next year only if it elects BAIT for that year; otherwise it is refunded.

Not confirmed: No change to BAIT after Public Law 119-21 (2025) appears on the Division's BAIT pages (main page updated April 16, 2026; FAQ updated October 6, 2026). Whether a member's unused credit can be carried forward: the credit is refundable, so no carryforward rule was found. The substantially similar list is current as of October 2, 2023; states added since are not listed. Rates for 2020 and 2021 (before P.L.2021, c.419) were not recorded.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: Corporation Business Tax

New Jersey's Gross Income Tax has its own categories of income and deductions and does not start from federal adjusted gross income, so the federal tips, overtime, car loan and senior deductions do not affect New Jersey returns. The Corporation Business Tax starts from federal taxable income before net operating losses and special deductions and follows federal changes, including the 2025 law's business interest change, except where the statute decouples: New Jersey has long refused section 168(k) bonus depreciation and limits section 179 to $25,000. No New Jersey act responding to Public Law 119-21 was found.

Follows the Code

Individuals: Selective: adopts listed sections. Corporations: Rolling: follows the Code as it changes. N.J.S.A. 54A (Gross Income Tax, own definitions of income); N.J.S.A. 54:10A-4(k) (Corporation Business Tax entire net income)
The Gross Income Tax does not adopt the federal computation; it defines its own categories of income and deductions. For the Corporation Business Tax, line 28 of Schedule A must agree with line 28 of the federal Form 1120, and the Division says New Jersey follows federal changes to the extent consistent with the Corporation Business Tax Act (TB-87(R) for section 163(j); the charitable deduction notice). source Public record

Starting point

Individuals: own computation
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: Tax years 2025 and 2026
The Division published guidance (December 2025) rather than legislation: the Gross Income Tax is not affected by the new individual deductions, and the Corporation Business Tax follows the federal changes to section 163(j), charitable contributions and the renaming of GILTI and FDII to the extent consistent with the Act. source Public record

Provision by provision

Other differences

• Charitable contributions: the Corporation Business Tax conforms to the federal charitable deduction changes to the extent consistent with the Act; no change for the Gross Income Tax, which has no charitable deduction. source Public record
• GILTI and FDII are renamed NCTI and FDDEI federally for tax years beginning after December 31, 2025; New Jersey treatment is unchanged. source Public record
• SALT cap: no New Jersey impact; the Gross Income Tax allows no deduction for state and local taxes. source Public record

Guidance from the state

• Dec 1, 2025 One Big Beautiful Bill Act (OBBBA) and the New Jersey Gross Income Tax
• Dec 4, 2025 TB-87(R), Guidance for Corporation Business Tax Filers on the I.R.C. 163(j) Limitation (revised to reference the One Big Beautiful Bill Act)
• Dec 1, 2025 One Big Beautiful Bill Act (OBBBA): Changes to Charitable Contribution Deductions
• Dec 4, 2025 Federal Renaming for GILTI and FDII Under the One Big Beautiful Bill Act for Corporation Business Tax
• Oct 22, 2025 Division of Taxation 2025 update presentation: One Big Beautiful Bill impacts in New Jersey

The bonus and section 179 statute citations (N.J.S.A. 54:10A-4(k)(12) and (13)) are as the 2025 CBT-100 instructions give them; the statute text was not read.

Not confirmed: Corporation Business Tax treatment of section 174A (including the 2022 to 2024 catch-up) and section 168(n): no Division guidance found. Gross Income Tax treatment of bonus depreciation, section 179 and research expensing for business income (Schedule NJ-BUS-1) not confirmed. Whether any 2026 bill to exclude tips or overtime from the Gross Income Tax, or to decouple the Corporation Business Tax from the 2025 federal law, has moved; the legislature's bill search was not checked.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since June 1, 2025, an employer with 10 or more employees over 20 calendar weeks that does business, employs people or takes applications in New Jersey, including public employers and employment agencies, must show the hourly wage or salary (or a range) and a general description of benefits and other compensation programs in every internal or external posting for a new job or transfer. The same law requires reasonable efforts to tell current employees in the affected departments about promotion openings before deciding, and temporary help firms must give pay and benefit information at interview or hire. Jersey City separately requires pay and benefits in postings by employers with five or more people working in the city.

City and county rules

Recent and coming changes

• Proposed Department of Labor and Workforce Development rules, N.J.A.C. 12:74 (Requirements for Notification of Promotion, New Job, and Transfer Opportunities), PRN 2025-124, published at 57 N.J.R. 2220(a) on September 15, 2025. They would define benefits, other compensation programs, reasonable efforts and employer coverage, set third-party posting liability and cap a posted range's spread at 60 percent of its minimum. Proposed; comments were due November 14, 2025. The Department's page says the rules have not been adopted. source Public record

Salary history ban: Yes (N.J.S.A. 34:6B-20 (P.L.2019, c.199)). Makes it an unlawful employment practice to screen an applicant based on salary history or to require that salary history meet minimum or maximum criteria; an employer may consider salary history an applicant volunteers, and may verify it with written authorization after an offer that explains the compensation package. source Public record

What was checked: Checked: P.L.2024, c.91 (the chapter law, which supplements Title 34 as C.34:6B-23); the Department of Labor and Workforce Development's pay transparency page and handout; the proposed rules at 57 N.J.R. 2220(a); P.L.2019, c.199. Jersey City's ordinance was read from the City Clerk's CivicWeb archive; the Municipal Code itself (ecode360) was not opened.

Not confirmed: Whether the Department has adopted, re-proposed or let lapse the proposed N.J.A.C. 12:74 rules; its page still calls them proposed. Jersey City: the ordinance that first enacted 148-4.1 and its effective date, and a clean (non-redline) text of 148-4.1 as amended. Pending New Jersey bills that have passed a house in the 2026 to 2027 session were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. New Jersey Division of Taxation (Department of the Treasury)

New Jersey's representation form is Form M-5008-R, Appointment of Taxpayer Representative, which practitioners send with notice responses or fax in when they contact the Division; the Division says it does not accept power-of-attorney forms, so the federal 2848 is not a substitute. No paid preparer registration program was found. Paid preparers who prepare 11 or more resident NJ-1040 or NJ-1041 returns must e-file them, and a client who wants paper signs Form NJ-1040-O with the preparer.

Power of attorney

Form M-5008-R, Appointment of Taxpayer Representative (6/26). Any person the taxpayer names; a tax practitioner enters a PTIN as the representative ID (others enter an SSN), and each representative must sign Section 8 or the appointment is rejected. The tax types and years or periods listed in Section 3; with no type or period listed it covers all taxes and all periods. The representative may receive confidential information and perform any act the taxpayer can, except endorse a refund check, sign returns or delegate authority unless specifically authorized, and the authority does not extend to some collection actions (judgments, levies, liens, seizures). With a response to a Division notice, uploaded or mailed to the PO Box on the notice with the notice copy; in person at a Regional Information Center with photo identification; or, for practitioner inquiries through the Division's practitioner contact form, faxed to the number the Division emails back. A form faxed for one inquiry is not valid for matters in other areas of the Division. No renewal stated. Filing a new M-5008-R automatically revokes earlier appointments and powers of attorney for the same matters and periods unless the Section 6 box is checked. form source Public record

Federal Form 2848

Not accepted The practitioner contact page says Division personnel access a client's account only after a signed Form M-5008-R is faxed in and that the Division of Taxation does not accept power-of-attorney forms. No statement naming Form 2848 was found. source Public record

Information only

No separate information authorization form was found; M-5008-R lets the taxpayer limit the representative's powers. On the return: Preparer Authorization: the taxpayer fills in the oval above the preparer's signature line on the NJ-1040 to let Division personnel discuss the return and enclosures with the paid preparer who signed it. source Public record

Preparer registration

No program found

Preparer ID on returns

No state preparer number. Anyone paid to prepare a return signs as Paid Preparer and enters an SSN or federal PTIN, plus the firm's name and federal ID if applicable. PTIN: accepted. Penalty: A preparer who fails to sign the return or give a tax identification number may incur a $25 penalty for each omission. source Public record

E-file mandate for preparers

Paid preparers who prepare (or reasonably expect to prepare) 11 or more New Jersey resident Income Tax returns, including those for trusts and estates, during the tax year; the preparer decides whether the threshold is met and the Division does not send notice. Resident NJ-1040 and NJ-1041 returns, for preparers in or outside New Jersey. Nonresident, part-year resident, amended and prior year returns are excluded; the NJ-630 extension need not be e-filed. Separate mandates cover Corporation Business Tax (filing and payment), partnerships, and W-2 and 1099 information returns. Client opt-out: Form NJ-1040-O, E-File Opt-Out Request Form: signed by the client and the preparer, enclosed with the paper return, with the NJ-1040-O oval or box near the preparer's signature filled in, and a signed copy kept by the preparer. The same form is used, with a reason, for a return that cannot be e-filed. Only the taxpayer can opt out. Penalty: $50 per return not e-filed as required (N.J.S.A. 54:49-4(b)). source Public record

Transcripts and account records

Individuals: Form DCC-1 by mail to the Division of Taxation, Document Control Center, PO Box 269, Trenton NJ 08695-0269, or in person at a Division office with photo ID for same day service. Businesses: returns filed through the Division's online services can be obtained by logging in with the business ID and PIN, and Tax Portal administrators and delegates can view filing history. Form DCC-1, Request for Transcript of Individual Income Tax Returns (2/26). Who can ask: The taxpayer (with government-issued ID); an authorized representative must also include the client's ID and a signed Form M-5008-R. A full transcript, as originally reported, of an NJ-1040, NJ-1040NR or NJ-1041; the gross income or filing status from an NJ-1040; or a copy of a filed Property Tax Relief application, for the tax years requested. Turnaround: By mail: 30 business days for full transcripts, up to two weeks for gross income or filing status letters; in person: same day. Online for representatives: Not for individual income tax transcripts (DCC-1 is a mail or in person request); business filing history can be viewed online by a portal delegate. request source Public record

Online access for professionals

New Jersey Tax Portal (Delegate Profile). For the business taxes now on the portal, a delegate can view profile details and balances, filing and payment history and past correspondence, and file and pay the tax types the administrator assigns. The Division's tax professional page also links legacy online services to view a client's tax balance, document upload, and telephone appointments on behalf of a client. The business owner creates the Administrator profile; the preparer creates a Delegate Profile; the administrator grants the delegate access to the entity or chosen tax profiles and can change or end it under Manage Delegates. source Public record

Practitioner line

Tax practitioner hotline: Individual Tax 609-633-6657, Business Tax 609-633-6905; practitioner email Practitioner.Tax@treas.nj.gov; practitioner contact form and telephone appointments. source Public record

Recent and coming changes

• The New Jersey Tax Portal launches for Corporation Business Tax, Partnership and Pass-Through Business Alternative Income Tax filers (Phase 2a) in November 2026; Business Registration and Employer Withholding follow in Phase 2b and Individual Income Tax in Phase 3 source Public record
• Form M-5008-R, Appointment of Taxpayer Representative, revised 6/26 source Public record

No paid preparer registration program was found on the Division's tax professional pages; registration is set to false on that basis. The phases page says CBT returns themselves still cannot be filed through the Tax Portal.

Not confirmed: A primary source stating that New Jersey has no paid preparer registration rule (registration false rests on absence) A statement naming federal Form 2848 (the 'no' rests on the Division saying it does not accept power-of-attorney forms) Processing time for Form M-5008-R Any fee for Form DCC-1 transcripts (none stated on the form) Hours for the practitioner hotline The exact effective day in November 2026 for Tax Portal Phase 2a

Rules for tax professionals in every state

Federal tax data sharing

19 IRS data-sharing agreements with agencies in New Jersey, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by New Jersey Department of Labor & Workforce source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. FUTA: The manual certification column prints "NJ Development of Labor & Workforce Dev."; the IT column prints "NJ Dept. of Labor & Workforce". How the IRS shares tax data with the states

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