New Jersey 2025 Tax Rates
2025 New Jersey Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Annual allowance: $1,000
Supplemental Wage / Bonus Rate
: taxed same as regular income- Register as an employer on the New Jersey Employment Development website
Employee's Withholding Tax Exemption Certificate
: NJ-W4
New Jersey State Unemployment Insurance (SUI)
New Jersey Employer State Unemployment Tax
: wage base of $43,300 for 2025New Jersey Employee State Unemployment Tax
: 0.425% with a wage base of $43,300 for 2025New Jersey Workforce Development/Supplemental Workforce Funds
: 0.1175% with a wage base of $43,300 for 2025- Get your unemployment insurance rate: New Jersey UI agency website
New Jersey State Disability Insurance (SDI)
Family Leave Insurance (FLI)
- New Jersey FLI employee rate: 0.33% with a wage base of $165,400 for 2025
New Jersey Local Taxes
New Jersey Minimum Wage
New Jersey Minimum Wage
: $15.49 per hour if 6 or more employees, since 2025New Jersey Minimum Wage
: $14.53 per hour if less than 6 employees, since 2025. Will increase to $15.00 in 2026- Rates vary by industry
New Jersey State Labor Laws
New Jersey Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
New Jersey New Hire Reporting
- New Hire Operations Center
PO Box 4654
Trenton, NJ 08650-4654 - Phone: 877-654-4737
- Fax: 800-304-4901
Remit Withholding for Child Support to
- New Jersey Family Support Payment Center
PO Box 4880
Trenton, NJ 08650-4880 - Phone: 800-559-3772
New Jersey Reciprocal States
- Pennsylvania
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.