If you are an employer in New Jersey who has recently hired an employee, you will need to register for payroll taxes with the state. Payroll tax registration is required in order to report and remit taxes on behalf of your employees to the appropriate state agencies.
How New Jersey Payroll Registration Works
There are 2 payroll tax setup tasks you may need to complete in New Jersey to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the New Jersey agencies or use Mosey to do it.
New Jersey Withholding Tax Setup for Professional Corporation, Corporation, LLC, LLP
If you have employees in New Jersey, you are required to register as an employer with the New Jersey Division of Revenue and Enterprise Services. You will be issued a Taxpayer ID from the Division of Taxation for income tax withholding. You will also be registered for Unemployment Insurance, Disability Insurance, and Family Leave Insurance with the Department of Labor at the same time.
- File Application for Business Registration
You can file the Application for Business Registration (Form NJ-REG) online through the Division of Revenue and Enterprise Services.
New Jersey Unemployment Insurance Setup for LLC, Corporation, LLP, Professional Corporation
If you have employees in New Jersey, you are required to register as an employer with the New Jersey Division of Revenue and Enterprise Services. You will be issued an employer account from the Department of Labor for Unemployment Insurance, Disability Insurance, and Family Leave Insurance. You will also be registered for Income Tax Withholding with the Division of Taxation at the same time. Note: 501(c)(3) nonprofits may either pay unemployment contributions on taxable wages on a quarterly basis or elect to reimburse the New Jersey Unemployment Trust Fund for benefits paid to their terminated employees.
- File Application for Business Registration
You can file the Application for Business Registration (Form NJ-REG) online through the Division of Revenue and Enterprise Services.
- File Payment Election Form (Nonprofit Employers Only)
501(c)(3) organizations who would like to opt for reimbursing the New Jersey Unemployment Fund must file a written notice to the Division of Employer Accounts by mail. The request must be filed within 120 days of becoming liable for unemployment tax or 30 days after receiving notice of being subject to the tax, whichever is later.
