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Division of Taxation

Employer Withholding Tax - Reporting and Remitting

New Jersey Income Tax withheld from employees' wages or from other payments must be remitted electronically to the State on a weekly, monthly/quarterly, or annual basis. Electronic payment can be made by e-check, credit card, or electronic funds transfer (ACH debit or ACH credit). The related returns also must be filed electronically on a monthly, quarterly, or annual basis.

After an employer registers with the State of New Jersey for tax purposes, we will mail the registrant a welcome letter that includes the employer's NJ Taxpayer Identification Number as well as a Personal Identification Number (PIN) that the employer will need in order to file online.

Reporting/Payment Frequency

Weekly Payers
Weekly payers are defined as employers with a prior year liability of $10,000 or more for employer Income Tax withholdings. Tax is due on or before the Wednesday of the week, following the week containing the payday or paydays on which the taxes were withheld. For this purpose, a week is the seven-day period from Sunday through Saturday. Frequency of remittance for weekly payers is determined by the frequency of the paydays (weekly, biweekly, monthly, etc.). Weekly payers are required to file a quarterly return, Form NJ-927-W on or before the 30th day of the month following the close of the calendar quarter. Weekly payers do not file Form NJ-500, Monthly Remittance of Gross Income Tax Withheld.

Monthly/Quarterly Payers
Employers not classified as weekly payers must report and remit withholding tax on a monthly or quarterly basis, using the Employer's Quarterly Report, Form NJ-927, regardless of the amount of tax due.

Employers use the Form NJ-500 Monthly Remittance of Gross Income Tax Withheld to remit tax for either of the first two months of a quarter whenever the amount due for either month is $500 or more. Form NJ-500 is due on or before the 15th day of the month following the end of the reporting period. Tax due for the third month of the quarter is remitted with the quarterly return, Form NJ-927, on or before the 30th day of the month following the end of the quarter. When tax due for either of the first two months of the quarter is less than $500, that tax may be held and remitted with the quarterly return.

Form WR-30, Employer Report of Wages Paid, is used to report contributions for unemployment insurance, healthcare subsidy, workforce development, disability insurance, and family leave insurance to the Department of Labor. You must file Forms NJ-927 and WR-30 on or before the 30th day of the month following the end of the quarter.

Employers are also required to file the Annual Reconciliation of Gross Income Tax Withheld, Form NJ-W-3, on or before February 15, following the close of the calendar year.

Annual Payers (Domestic/Household Employers)
Domestic employers who withhold federal taxes for their household workers are required to withhold New Jersey taxes. They must report and remit Income Tax electronically, on an annual basis, using Form NJ-927-H, Domestic Employer's Annual Report, along with the contributions for unemployment insurance, healthcare subsidy, workforce development, disability insurance, and family leave insurance, on or before January 31, following the close of the calendar year. They are also required to file the Annual Reconciliation of Gross Income Tax Withheld, Form NJ-W-3, on or before February 15, following the close of the calendar year.

See Domestic Employers for more information.

For information on withholding New Jersey Gross Income Tax:
  • See the publication New Jersey Gross Income Tax Instruction Booklet for Employers, Payers of Pension and Annuity Income and Payers of Gambling Winnings (NJ-WT); or
  • Call the Division of Taxation at 609-984-1721.
For information on other employer payments:

For information on other employer payments (contributions for unemployment insurance, healthcare subsidy, workforce development, disability insurance, and family leave insurance:

For help accessing the employer's online reporting and payment system:

Last Updated: Tuesday, 03/29/22