| The New Jersey State Agency that oversees the | | | | |
| collection and reporting of State income | | | | Employer's Federal Employer Identification |
| taxes deducted from payroll checks | | | | Number (EIN) This information must be |
| is:Department of the Treasury | | | | reported within 20 days of the hiring or |
| | | | rehiring; every 15 days on mag media. The |
| Division of Revenue | | | | information can be sent as a W4 or equivalent |
| | | | by mail, fax or electronically. There is a |
| 50 Barrack St. CN 248 | | | | $25.00 penalty for a late report and $500 for |
| | | | conspiracy in New Jersey.The New Jersey new |
| Trenton, NJ 08648-0248 | | | | hire-reporting agency can be reached at |
| | | | 888-624-6339, 877-654-4737, or 609-689-1900 |
| (609) 292-6400 | | | | or on the web at Jersey does not allow |
| | | | compulsory direct depositNew Jersey requires |
| (800) 323-4400 (in state) | | | | the following information on an employee's |
| | | | pay stub:statement of total wages and |
| Jersey allows you to use the Federal W-4 | | | | deductionsNew Jersey requires that employee |
| form to calculate state income tax | | | | be paid no less often than semimonthly; |
| withholding or the New Jersey form "NJ-W4 | | | | monthly for exempt employees.New Jersey |
| Employee's Withholding Allowance | | | | requires that the lag time between the end of |
| Certificate".Not all states allow salary | | | | the pay period and the payment of wages to |
| reductions made under Section 125 cafeteria | | | | the employee not exceed ten days.New Jersey |
| plans or 401(k) to be treated in the same | | | | payroll law requires that involuntarily |
| manner as the IRS code allows. In New Jersey | | | | terminated employees must be paid their final |
| cafeteria plans are taxable for income tax | | | | pay by their next regular payday (by mail at |
| calculation; taxable for unemployment | | | | employee's request) and that voluntarily |
| insurance purposes. 401(k) plan deferrals | | | | terminated employees must be paid their final |
| are not taxable for income taxes; taxable for | | | | pay by the next regular payday or by mail if |
| unemployment purposes.In New Jersey | | | | employee requests it.Deceased employee's |
| supplemental wages are required to be | | | | wages must be paid when normally due to the |
| aggregated for the state income tax | | | | surviving spouse, children 18 or over, |
| withholding calculation.You may file your New | | | | guardian of minor children, parents, |
| Jersey State W-2s by magnetic media if you | | | | siblings, or person paying funeral expenses |
| choose to.The New Jersey State Unemployment | | | | (in that order).Escheat laws in New Jersey |
| Insurance Agency is:Unemployment and | | | | require that unclaimed wages be paid over to |
| Disability Insurance | | | | the state after one year.The employer is |
| | | | further required in New Jersey to keep a |
| John Fitch Plaza | | | | record of the wages abandoned and turned over |
| | | | to the state for a period of 5 years.New |
| P.O. Box 912 | | | | Jersey payroll law mandates no more than 40% |
| | | | (less for some workers) of minimum wage may |
| Trenton, NJ 08646 | | | | be used as a tip credit.In the New Jersey |
| | | | payroll law there is no provision covering |
| (609) 633-6400 | | | | required rest or meal periods.New Jersey |
| | | | statute requires that wage and hour records |
| State of New Jersey taxable wage base for | | | | be kept for a period of not less than one |
| unemployment purposes is wages up to | | | | year. These records will normally consist of |
| $24,300.00.New Jersey requires Magnetic media | | | | at least the information required under |
| reporting of quarterly wage reporting if the | | | | FLSA.The New Jersey agency charged with |
| employer has at least 100 employees that they | | | | enforcing Child Support Orders and laws |
| are reporting that quarter.Unemployment | | | | is:Department of Human Services |
| records must be retained in New Jersey for a | | | | |
| minimum period of five years. This | | | | Division of Economic Assistance |
| information generally includes: name; social | | | | |
| security number; dates of hire, rehire and | | | | Office of Child Support and Paternity |
| termination; wages by period; payroll pay | | | | Programs |
| periods and pay dates; date and circumstances | | | | |
| of termination.The New Jersey State Agency | | | | State Services |
| charged with enforcing the state wage and | | | | |
| hour laws is:Department of Labor | | | | Box CN 716 |
| | | | |
| Division of Labor Standards and Safety | | | | Trenton, NJ 08625 |
| Enforcement | | | | |
| | | | (877) 655-4371 |
| Office of Wage and Hour Compliance | | | | |
| | | | Jersey has the following provisions for |
| 225 E. State St. | | | | child support deductions:When to start |
| | | | Withholding? First pay period ending after |
| P.O. Box 389 | | | | postmark date. |
| | | | |
| Trenton, NJ 08625-0389 | | | | When to send Payment? Payday |
| | | | |
| (609) 292-7860 | | | | When to send Termination Notice? |
| | | | "Promptly" |
| minimum wage in New Jersey is $5.15 per | | | | |
| hour.The general provision in New Jersey | | | | Maximum Administrative Fee? $1 per |
| concerning paying overtime in a non-FLSA | | | | payment. |
| covered employer is one and one half times | | | | |
| regular rate after 40-hour week.New Jersey | | | | Withholding Limits? Federal Rules under |
| State new hire reporting requirements are | | | | CCPA. |
| that every employer must report every new | | | | |
| hire and rehire. The employer must report | | | | Please note that this article is not updated |
| the federally required elements of:Employee's | | | | for changes that can and will happen from |
| name | | | | time to time.Charles J. Read, CPA has been in |
| | | | the payroll, accounting and tax business for |
| Employee's date of birth | | | | 30 years, the last fifteen in private |
| | | | practice. Mr. Read is the author of "How to |
| Employee's address | | | | Start a New Business".For Professional |
| | | | Payroll services at a Budget Price go to a |
| Employee's social security number | | | | Paperless Payroll Company.Go to For a full |
| | | | service payroll service bureau with CPA's on |
| Employer's name | | | | staff.See an excerpt of Mr. Read's interviews |
| | | | from William Shatners "Heartbeat of America" |
| Employers address | | | | television show on the websites linked above. |