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The quarterly
filing of the employer income tax withholdings and the UI/DI contributions
is combined. Most employers will use Form NJ-927, while employers
required to make weekly payments will use Form NJ-927W. You must be
registered with the Division of Revenue to receive the forms or obtain
authorization to file electronically. If your business is already
registered but you now have employees, you may change your registration
records, either
online or by submitting Form REG-C-L
which can be downloaded for processing. You will then receive the
necessary information for filing.
IMPORTANT
NOTE: Beginning in 2006, the State plans to have all new
business registrants file and pay most employer-related transactions
electronically, including the employer quarterly report. Options and
instructions for electronic filing and payment will be provided.
ONLINE
FILING
To
access your online file to submit a return or payment, you will
need to enter your New Jersey taxpayer identification number and either
the PIN number
indicated in your quarterly employer packet or the first four characters
in your registered taxpayer name. The
online format will be similar to completing a paper return. Online
payment options include e-check, credit card and electronic funds
transfer (EFT) and payments may be scheduled for a future date. You
will be provided a real time confirmation in this secured site that
is available 24 hours daily. Filings for prior periods and amended
returns may also be submitted online.
TELEFILING
By calling 1.877.829.2866 and selecting option 2,
you may use a touch-tone telephone to file the monthly and quarterly
returns (Forms NJ-500/NJ-927) and make the related payments that are
currently due. Returns and payments for the three quarters immediately
preceding the current quarter may also be submitted using this system.
Employer
income tax telefile worksheet (pdf)
Employer
income tax telefile instructions (pdf)
NOTE: Form NJ-927W cannot be submitted by phone. Employers
filing Form NJ-927W must do so either online or by using a paper form.
PAPER
RETURNS
The
combined employer reporting and payment forms are controlled
documents and cannot be downloaded from the web. If you elect
not to file online or by telephone, you may call the Division's
Client Registration activity at (609) 292-1730 or submit your
request by e-mail for
the paper document. You will need to include the name
of the business, the tax identification number, business mailing
address, tax period, and a contact telephone number for the
request to be processed.
DOMESTIC
EMPLOYERS
Employers
of household (domestic) workers may report and remit income tax withholdings
and unemployment and disability insurance contributions on an annual
basis by using Form NJ-927H. This form may now be filed electronically
via the online system (see above) or by using a touch-tone telephone.
Telefiling may be used only for the current period and a confirmation
number will be provided after a successful filing. Returns for prior
periods may be submitted online or by paper.
Domestic
employer telefile worksheet
Domestic
employer telefile instructions
NOTE: Form NJ-927H is only used to report income tax
and UI/DI contributions for household workers. Employers with other
types of employees must use Form NJ-927/927W for reporting purposes.
SEASONAL
EMPLOYERS
There are no special
provisions for seasonal businesses. Seasonal employers, like all employers
must file a report even if there is no liability for the period.
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