Last reviewed: October 20, 2026

Payroll requirements in New Jersey

New Jersey’s minimum wage is above the federal rate, and the figure is lower for small and seasonal employers. Withholding and unemployment insurance are separate from that wage.

Withholding and unemployment insurance

Withhold New Jersey gross income tax through the Division of Taxation: NJ Treasury Taxation. Unemployment and related employer accounts are with the Department of Labor: nj.gov/labor.

Minimum wage, overtime, and the final paycheck

The New Jersey Department of Labor announced that the statewide minimum wage is $15.92 per hour for most employees effective January 1, 2026, and $15.23 for seasonal employers and employers with fewer than six employees. Source: NJ DOL October 1, 2025 release. The US DOL table effective July 1, 2026 lists the same pair of rates: DOL consolidated minimum wage table.

The DOL state page lists New Jersey premium pay after 40 hours in a week. Source: DOL state minimum wage laws.

Final wages are due on the regular payday under New Jersey’s wage payment law. Confirm the timing on nj.gov/labor.

Pay frequency and new-hire reporting

New Jersey’s wage payment law sets how often wages must be paid. Do not assume a weekly schedule unless that law says so for the job. New hires are due within 20 days. The HHS directory lists the New Jersey New Hire Reporting Center: HHS state new-hire directory.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.