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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

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.


Last Updated: Tuesday, 05/27/25