Payroll tax due dates in New Jersey
In New Jersey, income tax must be withheld from workers’ salaries and employer payments and remitted electronically to the State. Depending on a few factors, income tax will need to be paid weekly, monthly, quarterly, or annually. These conditions include whether you employ a domestic worker, as well as how much income tax you need to withhold each year.
- Weekly payments: New Jersey employers who owe $10,000 or more annually in income tax withholdings are weekly payers. Taxes must be paid on or before the Wednesday of the week following the week in which the payday(s) occurred.
- Monthly/quarterly payments: Employers who aren’t weekly income taxpayers are subject to either monthly or quarterly payments. If the tax obligation exceeds $500, you need to pay on or before the 15th day of the month after the end of the reporting period. Taxes for the third month of each quarter are remitted on a quarterly basis. That said,if the tax obligation for the first and/or second month of the quarter was under $500, these might also be settled on a quarterly basis.
- Annual payments: These apply to domestic employers who secure federal taxes for employees working from their household. The tax payment deadline for the past year is January 31.
The remaining payroll taxes, i.e., disability and unemployment taxes are due each quarter, by the 30th of the first month of the new quarter. Local taxes, i.e., those pertaining to Jersey City and Newark, are also settled on a quarterly basis and due by the last day of the first month of the next quarter (so, for example, by April 30th for Q1).
If an employer settles payroll taxes after their due date, they might be subject to hefty penalties between 5% and 25% of the balance due, along with interest.
How to submit payroll taxes in New Jersey
In New Jersey, all businesses must process their payments electronically, via Electronic Fund Transfers (EFTs). They can choose from Automated Clearing House (ACH) debit or ACH credit, credit card, or an electronic check (e-check).
ACH debit/ACH credit
To settle payroll taxes using ACH debit or credit:
- First, enroll with the Division of Revenue
- If you use ACH debit, the state can initiate an electronic withdrawal from your bank account. In this case, the state covers all processing costs.
- If you use ACH credit, you ask the bank to transfer your liability to the state’s bank account. In this case, you cover any fees for the transfer.
Electronic Check (e-check)
To use an e-check:
- Visit the Division of Taxation website
- Provide your New Jersey taxpayer identification number along with either your 4-digit Personal Identification Number (PIN) or the initial four characters of your taxpayer name under which you are registered
- You’ll also need your 9-digit bank routing number and your account number
Any taxpayer who has a bank account is allowed to settle taxes via an e-check without making any special arrangements with the bank.
Credit card
Companies can settle their annual, quarterly, and monthly payroll tax obligations online via approved credit cards—American Express, Discover, or Visa. The transaction fee is added to the tax payment and covered by the taxpayer.
Rippling’s full-service payroll software
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FAQs about New Jersey payroll taxes
Are there local tax laws in New Jersey?
Yes. Some municipalities within the state implement local employer payroll taxes.
Can your tax returns be audited in New Jersey?
Yes. The Division of Taxation conducts tax audits. A tax audit's statute of limitations spans four years. Exceeding this time frame requires written consent from the taxpayer.
Are nonprofit organizations subject to payroll taxes in New Jersey?
Yes, nonprofit organizations are obligated to withhold state payroll taxes. Depending on the size of their payroll, federal and state taxes must be settled monthly or quarterly. They also have to file an annual report and submit it to the Revenue Division of the New Jersey Department of Treasury.
Note that charitable organizations are exempt from local payroll taxes in both Newark and Jersey City.
What is a NJ-W4 form?
NJ-W4 is a form that must be filled out by all employees, including new hires, to declare their filing status and permit their employer to withhold wages for taxes.
