Payroll New Jersey, Unique Aspects of New Jersey Payroll Law and Practice

The New Jersey State Agency that oversees thewithin 20 days of the hiring or rehiring; every 15
collection and reporting of State income taxesdays on mag media. The information can be sent
deducted from payroll checks is:Department ofas a W4 or equivalent by mail, fax or
the Treasuryelectronically. There is a $25.00 penalty for a late
Division of Revenuereport and $500 for conspiracy in New Jersey.The
50 Barrack St. CN 248New Jersey new hire-reporting agency can be
Trenton, NJ 08648-0248reached at 888-624-6339, 877-654-4737, or
(609) 292-6400609-689-1900 or on the web at Jersey does not
(800) 323-4400 (in state)allow compulsory direct depositNew Jersey
Jersey allows you to use the Federal W-4 formrequires the following information on an
to calculate state income tax withholding or theemployee's pay stub:statement of total wages
New Jersey form "NJ-W4 Employee's Withholdingand deductionsNew Jersey requires that employee
Allowance Certificate".Not all states allow salarybe paid no less often than semimonthly; monthly
reductions made under Section 125 cafeteria plansfor exempt employees.New Jersey requires that
or 401(k) to be treated in the same manner asthe lag time between the end of the pay period
the IRS code allows. In New Jersey cafeteriaand the payment of wages to the employee not
plans are taxable for income tax calculation;exceed ten days.New Jersey payroll law requires
taxable for unemployment insurance purposes.that involuntarily terminated employees must be
401(k) plan deferrals are not taxable for incomepaid their final pay by their next regular payday
taxes; taxable for unemployment purposes.In(by mail at employee's request) and that
New Jersey supplemental wages are required tovoluntarily terminated employees must be paid
be aggregated for the state income taxtheir final pay by the next regular payday or by
withholding calculation.You may file your Newmail if employee requests it.Deceased employee's
Jersey State W-2s by magnetic media if youwages must be paid when normally due to the
choose to.The New Jersey State Unemploymentsurviving spouse, children 18 or over, guardian of
Insurance Agency is:Unemployment and Disabilityminor children, parents, siblings, or person paying
Insurancefuneral expenses (in that order).Escheat laws in
John Fitch PlazaNew Jersey require that unclaimed wages be paid
P.O. Box 912over to the state after one year.The employer is
Trenton, NJ 08646further required in New Jersey to keep a record
(609) 633-6400of the wages abandoned and turned over to the
State of New Jersey taxable wage base forstate for a period of 5 years.New Jersey payroll
unemployment purposes is wages up tolaw mandates no more than 40% (less for some
$24,300.00.New Jersey requires Magnetic mediaworkers) of minimum wage may be used as a tip
reporting of quarterly wage reporting if thecredit.In the New Jersey payroll law there is no
employer has at least 100 employees that theyprovision covering required rest or meal
are reporting that quarter.Unemployment recordsperiods.New Jersey statute requires that wage
must be retained in New Jersey for a minimumand hour records be kept for a period of not less
period of five years. This information generallythan one year. These records will normally consist
includes: name; social security number; dates ofof at least the information required under
hire, rehire and termination; wages by period;FLSA.The New Jersey agency charged with
payroll pay periods and pay dates; date andenforcing Child Support Orders and laws
circumstances of termination.The New Jerseyis:Department of Human Services
State Agency charged with enforcing the stateDivision of Economic Assistance
wage and hour laws is:Department of LaborOffice of Child Support and Paternity Programs
Division of Labor Standards and SafetyState Services
EnforcementBox CN 716
Office of Wage and Hour ComplianceTrenton, NJ 08625
225 E. State St.(877) 655-4371
P.O. Box 389Jersey has the following provisions for child
Trenton, NJ 08625-0389support deductions:When to start Withholding?
(609) 292-7860First pay period ending after postmark date.
minimum wage in New Jersey is $5.15 perWhen to send Payment? Payday
hour.The general provision in New JerseyWhen to send Termination Notice? "Promptly"
concerning paying overtime in a non-FLSAMaximum Administrative Fee? $1 per payment.
covered employer is one and one half timesWithholding Limits? Federal Rules under CCPA.
regular rate after 40-hour week.New JerseyPlease note that this article is not updated for
State new hire reporting requirements are thatchanges that can and will happen from time to
every employer must report every new hire andtime.Charles J. Read, CPA has been in the payroll,
rehire. The employer must report the federallyaccounting and tax business for 30 years, the last
required elements of:Employee's namefifteen in private practice. Mr. Read is the author
Employee's date of birthof "How to Start a New Business".For Professional
Employee's addressPayroll services at a Budget Price go to a
Employee's social security numberPaperless Payroll Company.Go to For a full service
Employer's namepayroll service bureau with CPA's on staff.See an
Employers addressexcerpt of Mr. Read's interviews from William
Employer's Federal Employer IdentificationShatners "Heartbeat of America" television show
Number (EIN) This information must be reportedon the websites linked above.