Division of Employer Accounts

How and when to register as an employer

carpenter in his workshop

All businesses must first register with the Division of Revenue & Enterprise Services (form NJ-REG).

Once your established business employs one or more individuals and pays wages of $1,000 or more in a calendar year, you are considered an employer.

At that point, you must provide quarterly wage reporting via form WR-30, and pay applicable Unemployment (UI), Workforce Development (WF), Temporary Disability (DI) and Family Leave Insurance (FLI) contributions quarterly via form NJ-927.

Make sure you keep your business information up-to-date with the Division of Revenue by amending form NJ-REG-C as needed.

If your business is subject to the provisions of the Federal Unemployment Tax Act (FUTA), you automatically become subject under the law. An employing unit is generally subject to FUTA if it had covered employment during some portion of a day in 20 different calendar weeks within the calendar year, or had a quarterly payroll of $1,500 or more.

To determine if the individuals performing services for your business or household are employees or independent contractors, use the "ABC" test below.