New Jersey Compliance and Regulatory Resources

Understanding the ever-changing nature of business regulations in New Jersey can be complex, but Paychex strives to ease some of that burden. Dive into state requirements your business may need to comply with, including minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

2024 NJ Withholding Tables

State Unemployment Taxable Wage Base Limit

$42,300

State Unemployment Rate Range for Employers

0.4825% to 6.2825%

State Unemployment New Employer Rate

2.9825%

State Hourly Minimum Wage

$15.13 ($15.49, effective Jan. 1, 2025)

State Minimum Wage for Tipped Employees

$5.26 ($5.62, effective Jan. 1, 2025)

NJ wage and hour information

Paid Family Leave

Employers can use the state-run paid family and insurance leave program or they can opt out and establish a private PFL plan if a majority of employees agree by a written election.

Employers must provide employees up to 12 weeks of leave during a 12-month period if leave is taken all at once or up to eight weeks in that period if leave is intermittent.
The program is funded 100% by employee payroll deductions.

Benefits and coverage under the private plan must be at least equal to that offered by the state plan.
The employee cost for the private plan cannot be more than under the state plan.

Pay Transparency

Effective June 1, 2025, for employers with 10 or more employees over 20 calendar weeks.

Required to disclose the hourly wage, salary, or pay range on all new employment postings and on any internal and external job transfer postings.
Required to include a general description of benefits and other compensation available.
Third-party businesses (e.g., temporary help and consulting services) must provide the pay and benefit information noted above during an applicant interview or upon hire for a specific.

State-Facilitated Retirement Programs

RetireReady NJ

Visit our retirement hub to learn more

Workplace Safety

PEOSH

New Jersey operates an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers within the state are covered by federal OSHA.

Workers' Compensation

Coverage is mandatory for employers with any employees.

DOL Website

https://www.nj.gov/labor/

Regulatory and Legislative Compliance Podcast

Temporary worker protections, remote employee withholding taxes, employee separation communication for UI, workplace accountability lists, and more. Director of Compliance Mike Trabold provides insights on what to expect in 2024.