NJ Division of Taxation - Payroll Tax Filing Information

Payroll Tax Filing Information

When you are required to withhold New Jersey Income Tax, you are acting as a trustee on New Jersey's behalf. If you do not withhold and pay Income Tax as required:

You are limiting your employees/payees' ability to meet their tax responsibility; and
You can also be held personally liable for any amounts you should have withheld.

Withholding Requirements and Employer Information