Frequently asked questions
Here are answers to common questions.
Each calendar quarter, all employers, other than domestic employers, subject to the provisions of the Unemployment Compensation Law are required to file the “Employer’s Quarterly Report” (Form NJ-927) and “Employer Report of Wages Paid” (Form WR-30).
Both the forms NJ-927 and WR-30 must be submitted quarterly. The quarters end March 31, June 30, September 30, and December 31 of each year.
Reports and tax contributions due must be filed and paid no later than the 30th of the month immediately following the quarter end. The due dates for reports and tax contributions are April 30, July 30, October 30, and January 30.
Domestic employers who employ only household workers will file Forms WR-30 and NJ-927H on an annual basis (five reports total: one NJ-927H for the previous year, and four WR-30s for the preceding four quarters, all due by January 30).
Each employer is required to file Form NJ-927 and Form WR-30 quarterly. The “Employer’s Quarterly Report” (Form NJ-927) and the “Employer’s Report of Wages Paid” (Form WR-30) must be filed electronically. You may file the forms online here.
No employer will receive pre-printed reports. Payments must be made by Electronic Fund Transfer (EFT), credit card or E-check.
If you acquire the organization, trade or business, or substantially all the assets of an employing unit that is already subject to the law, you will be considered a successor to that business, and will immediately become a subject employer.
Other changes to legal entities may have the same effect as an actual change in ownership from one individual to another, provided that the FEIN changes as well. A change of legal entity occurs when: a sole ownership becomes a partnership or a corporation, or a partnership becomes a corporation. If and when such changes occur, notify the Division of Revenue right away.
The rate will vary depending on your reserve ratio (dollars contributed to the fund vs. dollars paid out for claims). Currently, the rate ranges from 0.5% to 5.8% on the first $34,400 earned by each employee.
For each employee you must report all of the following information:
- Social Security number
- Gross wages paid during the quarter
- Number of base weeks earned by the employee during the quarter
Gross wages means all forms of remuneration paid to employees either directly or indirectly, including salaries (which themselves include sick leave pay, vacation pay, holiday pay, back pay awards), commissions and bonuses and the cash value of all compensation in any medium other than cash as actually paid or otherwise distributed to the employee during the reported quarter. Remuneration also includes payments in kind for personal services such as meals, board and lodging received by a worker from his employing unit in addition to or in lieu of (rather than as a deduction from) money wages.
A base week is any calendar week (Sunday through Saturday) in the reporting quarter during which the employee earned in employment remuneration equal to or more than 20 times the state hourly minimum wage ($200 as of the second half of 2019).
The base week is determined on the basis of earnings, regardless of the actual payment date. Payments made to employees for vacation, sick, or other paid leave are to be reported as wages paid during the quarter. Therefore, all base weeks are credited when the leave is actually taken, which may or may not occur within the same quarter as the payment.
Commissions and/or bonuses are reported as part of wages for the quarter when they are actually paid. These earnings may be used in the “base week” calculations if (1) the payment can be directly attributable to earnings of a specific calendar week, or weeks, and (2) such additional earnings would increase the existing earnings for the calendar week above the minimum amount required for a “base week.”
Yes. If you are subject to the New Jersey Unemployment Compensation Law, you must file both the NJ-927 and WR-30 indicating no wages paid.
To amend wage data (WR-30 report), you must do so online. Be sure to choose "File an amended WR30 Quarterly Report" after you log in.
An organization must be defined as non-profit as described in section 501(C)(3) of the Internal Revenue Code and be exempt from Income tax under section 501(A) of the Internal Revenue Code to be eligible to become a reimbursement account.
A non-profit organization that elects to reimburse the Unemployment Trust Fund for benefits paid to its former employees is required to furnish proof of financial responsibility or file a surety bond with the New Jersey Department of Labor and Workforce Development.
A newly subject employer must submit a written notice of intention to apply for the reimbursement option to the Division of Employer Accounts within 120 days of the date status is attained, or no later than 30 days from the date on which such an organization is notified of its subjectivity, whichever is later.
After reporting as non-profit contributory employer for a minimum of two calendar years, you may choose the reimbursement option of benefit payment by filing a written notice to that effect with the Division of Employer Accounts no later than February 1 of any calendar year.
For additional information, please contact the Employer Status Unit at 609-633-6400, option 2.
Every individual, group of individuals, firm, or organization that employs one or more persons on a permanent, temporary, or part-time basis, whether or not they are subject to Unemployment Compensation Law, must maintain and retain the following records for the current year and four preceding calendar years:
Individual worker records:
- Full name, address, and Social Security number;
- The date hired, rehired, and returned to work after temporary layoff;
- The date separated from employment and the reason for such separation;
- The number of base weeks and wages;
- Total remuneration paid, showing separately:
- cash, commissions, and bonuses;
- reasonable cash value of remuneration paid by the employer in any medium other than money, including room and board, meals, tips;
- special payments such as bonuses, gifts, etc., which have been paid during the pay period but which relate to employment in prior period shall be shown separately under the heading:
- cash payments
- cash value of other remuneration
the nature of such payments
- the period during which the services were performed for which special payments were paid
- The full name of each employee and the days of the calendar week in which work was performed for remuneration;
- The beginning and ending dates of each pay period;
- The total amount of wages paid to each employee in each pay period;
The total remuneration paid to all such individuals combined, separately by money and other remuneration in each pay period and in all pay periods within each quarter.
A family-run business is exempt from the New Jersey Unemployment Compensation Law if the business is a sole proprietorship, and the only employees are parents in the employ of a son or daughter, or the only employees are children under the age of 18 in the employ of a parent, or the only employee is the spouse of the sole proprietor.
When unemployment benefits are paid to a claimant, a charge equal to the benefit amount is made to the account of the employer for whom the individual worked.
If the claimant worked for more than one employer during the period on which the benefits are based, each base year employer is charged proportionally for each benefit payment, which is determined by the amount of wages that the employer paid the claimant during the base year and total wages received during that period. That is, under proportional charging, all base year chargeable employers share in the cost of each week of benefit payments.
The employer is notified of these charges quarterly on the form B-187Q, "Unemployment Benefits Charged to Experience Rating Account." Employers should check these listings carefully against their payroll records to help prevent incorrect charges and improper benefit payments.
To reduce your UI/DI rates:
- Avoid fines by submitting all reports accurately and on time.
- Avoid unnecessary charges by reviewing determinations, appeals, decisions, and charge notices for accuracy.
- Make timely appeals on determinations, appeal decisions, and charge notices that you believe to be erroneous.
- Attend appeal hearings and report fraud.
Make voluntary contributions.
You may grant power of attorney to another individual to represent you before the Division of Employer Accounts by submitting a power of attorney document containing:
- The corporate seal, unless the employer is an individual or a partnership;
- The signature of the employer(s) or duly authorized corporate officer;
- Specific mention of Employment Security as the entity before whom representation will be made on behalf of the employer;
- The signature of a notary public and the expiration date of commission;
The signature of the representative and a statement acknowledging power of attorney authorization.
Mail the fully executed power of attorney document to us at:
New Jersey Department of Labor
Employer Accounts/Employer Status
P.O. Box 913
Trenton, New Jersey 08625-0913