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

The New Jersey State Agency that oversees theof the hiring or rehiring; every 15 days on mag media.
collection and reporting of State income taxesThe information can be sent as a W4 or equivalent by
deducted from payroll checks is:Department of themail, fax or electronically. There is a $25.00 penalty for
Treasurya late report and $500 for conspiracy in New
Division of RevenueJersey.The New Jersey new hire-reporting agency
50 Barrack St. CN 248can be reached at 888-624-6339, 877-654-4737, or
Trenton, NJ 08648-0248609-689-1900 or on the web at Jersey does not allow
(609) 292-6400compulsory direct depositNew Jersey requires the
(800) 323-4400 (in state)following information on an employee's pay
Jersey allows you to use the Federal W-4 form tostub:statement of total wages and deductionsNew
calculate state income tax withholding or the NewJersey requires that employee be paid no less often
Jersey form "NJ-W4 Employee's Withholdingthan semimonthly; monthly for exempt employees.New
Allowance Certificate".Not all states allow salaryJersey requires that the lag time between the end of
reductions made under Section 125 cafeteria plans orthe pay period and the payment of wages to the
401(k) to be treated in the same manner as the IRSemployee not exceed ten days.New Jersey payroll
code allows. In New Jersey cafeteria plans arelaw requires that involuntarily terminated employees
taxable for income tax calculation; taxable formust be paid their final pay by their next regular
unemployment insurance purposes. 401(k) planpayday (by mail at employee's request) and that
deferrals are not taxable for income taxes; taxable forvoluntarily terminated employees must be paid their
unemployment purposes.In New Jersey supplementalfinal pay by the next regular payday or by mail if
wages are required to be aggregated for the stateemployee requests it.Deceased employee's wages
income tax withholding calculation.You may file yourmust be paid when normally due to the surviving
New Jersey State W-2s by magnetic media if youspouse, children 18 or over, guardian of minor children,
choose to.The New Jersey State Unemploymentparents, siblings, or person paying funeral expenses (in
Insurance Agency is:Unemployment and Disabilitythat order).Escheat laws in New Jersey require that
Insuranceunclaimed wages be paid over to the state after one
John Fitch Plazayear.The employer is further required in New Jersey to
P.O. Box 912keep a record of the wages abandoned and turned
Trenton, NJ 08646over to the state for a period of 5 years.New Jersey
(609) 633-6400payroll law mandates no more than 40% (less for
State of New Jersey taxable wage base forsome workers) of minimum wage may be used as a
unemployment purposes is wages up totip credit.In the New Jersey payroll law there is no
$24,300.00.New Jersey requires Magnetic mediaprovision covering required rest or meal periods.New
reporting of quarterly wage reporting if the employerJersey statute requires that wage and hour records
has at least 100 employees that they are reportingbe kept for a period of not less than one year. These
that quarter.Unemployment records must be retained inrecords will normally consist of at least the information
New Jersey for a minimum period of five years. Thisrequired under FLSA.The New Jersey agency
information generally includes: name; social securitycharged with enforcing Child Support Orders and laws
number; dates of hire, rehire and termination; wages byis:Department of Human Services
period; payroll pay periods and pay dates; date andDivision of Economic Assistance
circumstances of termination.The New Jersey StateOffice of Child Support and Paternity Programs
Agency charged with enforcing the state wage andState Services
hour laws is:Department of LaborBox CN 716
Division of Labor Standards and Safety EnforcementTrenton, NJ 08625
Office of Wage and Hour Compliance(877) 655-4371
225 E. State St.Jersey has the following provisions for child support
P.O. Box 389deductions:When to start Withholding? First pay period
Trenton, NJ 08625-0389ending after postmark date.
(609) 292-7860When to send Payment? Payday
minimum wage in New Jersey is $5.15 per hour.TheWhen to send Termination Notice? "Promptly"
general provision in New Jersey concerning payingMaximum Administrative Fee? $1 per payment.
overtime in a non-FLSA covered employer is one andWithholding Limits? Federal Rules under CCPA.
one half times regular rate after 40-hour week.NewPlease note that this article is not updated for
Jersey 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 federally requiredaccounting and tax business for 30 years, the last
elements of:Employee's namefifteen in private practice. Mr. Read is the author of
Employee's date of birth"How to Start a New Business".For Professional
Employee's addressPayroll services at a Budget Price go to a Paperless
Employee's social security numberPayroll Company.Go to For a full service payroll
Employer's nameservice bureau with CPA's on staff.See an excerpt of
Employers addressMr. Read's interviews from William Shatners
Employer's Federal Employer Identification Number"Heartbeat of America" television show on the
(EIN) This information must be reported within 20 dayswebsites linked above.