NJ Income Tax - Reporting and Remitting
New Jersey gross income tax withheld from employees’ wages or from other payments must be remitted to the State on a weekly, monthly/quarterly, or annual basis. The related returns must be filed on a monthly, quarterly, or annual basis.
Reporting Forms
When you register as an employer with the State of New Jersey, you will automatically receive forms and instructions for remitting income tax withheld along with contributions for unemployment insurance, healthcare subsidy, workforce development, and disability insurance.
The forms are computer-generated and are preprinted with your business name, address, Federal Employer Identification Number (FEIN), and Personal Identification Number (PIN). Businesses will receive an initial supply of forms within four weeks of registering. Thereafter, a packet of employer reporting forms will be mailed at the end of each calendar quarter. Depending on how often you are required to file, you may not need to file all of the returns in the packet. (Note: If your only employees are household workers, you may be able to file on an annual basis.)
Payment Classifications
Weekly Payer
Weekly payers are defined as employers with a prior year liability of $10,000 or more for employer income tax withholdings. Weekly payers must remit all State income tax withholdings electronically by means of electronic funds transfer (ACH debit or ACH credit), electronic check, or credit card. Tax is due on or before the Wednesday of the week following the week containing the payday or paydays on which the taxes were withheld. For this purpose, a week is the seven-day period from Sunday through Saturday. Frequency of remittance for weekly payers is determined by the frequency of the paydays (weekly, biweekly, monthly, etc.).
Weekly payers are required to file a quarterly return, Form NJ-927-W, on or before the 30th day of the month following the close of the calendar quarter. Weekly payers do not file Form NJ-500, Monthly Remittance of Gross Income Tax Withheld. Monthly/Quarterly Payers
Employers not classified as weekly payers must report and remit tax on a monthly or quarterly basis. Employers use Form NJ-500 to remit tax for either of the first two months of a quarter whenever the amount due for either month is $500 or more. Form NJ-500 is due on or before the 15th day of the month following the end of the reporting period. Tax due for the third month of the quarter is remitted with the quarterly return, Form NJ-927, on or before the 30th day of the month following the end of the quarter. When tax due for either of the first two months of the quarter is less than $500, that tax may be held and remitted with the quarterly return.
Employers whose only employees are household workers may report and remit gross income tax withholding and unemployment and disability insurance on an annual basis. Form NJ-927-H, the “Domestic Employer’s Annual Report,” is due on or before the January 30 next following the close of the calendar year.
Reporting Forms
When you register as an employer with the State of New Jersey, you will automatically receive forms and instructions for remitting income tax withheld along with contributions for unemployment insurance, healthcare subsidy, workforce development, and disability insurance.
The forms are computer-generated and are preprinted with your business name, address, Federal Employer Identification Number (FEIN), and Personal Identification Number (PIN). Businesses will receive an initial supply of forms within four weeks of registering. Thereafter, a packet of employer reporting forms will be mailed at the end of each calendar quarter. Depending on how often you are required to file, you may not need to file all of the returns in the packet. (Note: If your only employees are household workers, you may be able to file on an annual basis.)
- Monthly/Quarterly Filers. The quarterly forms packet will contain Form NJ-927 (or NJ-927-W), Employer's Quarterly Report, and Form WR-30, Employer Report of Wages Paid, for the calendar quarter just ended. It will also include supplies of Form NJ-500, Monthly Remittance of Gross Income Tax Withheld, for each of the first two months of the next calendar quarter. Employers requiring a multi-sheet Form WR-30 will receive separate quarterly mailings of NJ-500 forms. The annual reconciliation of tax withheld (Form NJ-W-3) will be part of the fourth quarter mailing.
All employers are required to file Form NJ-927 or NJ-927-W for each quarter, regardless of the amount of tax actually due. Forms NJ-927 and NJ-927-W are due on or before the 30th day of the month following the end of the quarter. All employers are also required to file the year-end reconciliation, Form NJ-W-3. - Annual Filers (Household Employers). An employer whose only employees are household workers may report and remit gross income tax withholding and unemployment and disability insurance on an annual basis. Form NJ-927-H, the “Domestic Employer’s Annual Report,” is mailed to all domestic employers at the end of December and is due on or before the January 30 next following the close of the calendar year. The annual reconciliation of tax withheld (Form NJ-W-3) and Form WR-30, Employer Report of Wages Paid, are also part of the annual mailing.
Employers with both domestic employees and other employees may not use Form NJ-927-H. These employers must file Form NJ-927 (or Form NJ-927-W) each quarter.
Payment Classifications
Weekly Payer
Weekly payers are defined as employers with a prior year liability of $10,000 or more for employer income tax withholdings. Weekly payers must remit all State income tax withholdings electronically by means of electronic funds transfer (ACH debit or ACH credit), electronic check, or credit card. Tax is due on or before the Wednesday of the week following the week containing the payday or paydays on which the taxes were withheld. For this purpose, a week is the seven-day period from Sunday through Saturday. Frequency of remittance for weekly payers is determined by the frequency of the paydays (weekly, biweekly, monthly, etc.).
Weekly payers are required to file a quarterly return, Form NJ-927-W, on or before the 30th day of the month following the close of the calendar quarter. Weekly payers do not file Form NJ-500, Monthly Remittance of Gross Income Tax Withheld. Monthly/Quarterly Payers
Employers not classified as weekly payers must report and remit tax on a monthly or quarterly basis. Employers use Form NJ-500 to remit tax for either of the first two months of a quarter whenever the amount due for either month is $500 or more. Form NJ-500 is due on or before the 15th day of the month following the end of the reporting period. Tax due for the third month of the quarter is remitted with the quarterly return, Form NJ-927, on or before the 30th day of the month following the end of the quarter. When tax due for either of the first two months of the quarter is less than $500, that tax may be held and remitted with the quarterly return.
- File Form NJ-927/NJ-500 Online
- Filing by Phone Discontinued as of December 31, 2008
Employers whose only employees are household workers may report and remit gross income tax withholding and unemployment and disability insurance on an annual basis. Form NJ-927-H, the “Domestic Employer’s Annual Report,” is due on or before the January 30 next following the close of the calendar year.
- File Form NJ-927-H Online
- Filing by Phone Discontinued as of December 31, 2008
