New Jersey Payroll Tax Calculator
What a New Jersey employer pays on top of wages in 2026: Social Security, Medicare, FUTA at 0.6%, NJ unemployment tax at the 3.3% new-employer rate, per paycheck and per year for 1 to 50 employees.
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: October 2026
Pay type
Each employee is paid the amount above. Headcount sets which paid-leave employer shares apply.
Employer taxes per employee
$5,345
per year, $206 per paycheck
Effective employer tax rate: 10.69% of wages
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Breakdown per employee, per year
Social Security
6.2% to $184,500
$3,100.00
Medicare
1.45%, no cap
$725.00
FUTA
0.6% of $7,000
$42.00
NJ SUTA (new employer)
3.3% of $44,800
$1,478.40
Withheld from each employee (not an employer cost)
Per year, before income tax withholding. State amounts assume the largest employee share the program allows.
Payroll taxes only. Workers' comp insurance, health coverage and other benefits are separate costs.
Payroll Taxes New Jersey Employers Pay in 2026
For one employee paid $50,000 a year, a new New Jersey employer pays about $5,345 in payroll taxes, or 10.69% on top of wages. Social Security and Medicare are most of it; the unemployment taxes are capped at their wage bases.
| Tax | Employer rate, 2026 | Notes |
|---|---|---|
| Social Security | 6.2% of wages up to $184,500 | Matches the employee's 6.2%. |
| Medicare | 1.45% of all wages | No employer share of the 0.9% Additional Medicare Tax. |
| FUTA | 0.6% of the first $7,000 | Full 5.4% state credit; not a credit reduction state. |
| NJ SUTA | 3.3% of the first $44,800 (new employer) | 2.6825% UI, 0.1175% workforce fund and 0.5% employer disability insurance. |
| Employer disability insurance and workforce funds | 0.5% TDI + 0.1175% WF/SWF on $44,800 | Already inside the 3.3% SUTA figure: new-employer UI 2.6825%, disability insurance 0.5% and Workforce Development/Supplemental Workforce Funds 0.1175%, all on the first $44,800. Source |
Local employer payroll taxes in New Jersey
- Newark Payroll Tax (1% of wages). Employer-paid, 1% of wages for services performed in Newark, filed quarterly. Nothing is due when quarterly taxable payroll is $2,500 or less, and an employer whose workforce is more than 50% Newark residents owes nothing on the resident employees above that 50% line. Source
- Jersey City Employer Payroll Tax (1% of gross payroll). Employers located in Jersey City pay 1% of gross payroll (Ordinance 18-133). Employers with quarterly gross payroll under $2,500 are exempt. Source
Withheld from employees, not paid by you: Workers pay UI 0.3825% and WF/SWF 0.0425% on the first $44,800, plus disability insurance 0.19% and family leave insurance 0.23% on the first $171,100 in 2026.
New Jersey is not on the U.S. Department of Labor list of potential 2026 credit reduction states. Only California and the U.S. Virgin Islands are, so New Jersey employers keep the full 5.4% credit and pay 0.6% FUTA: $42 per employee per year. The final list is set after November 10, 2026.
A new New Jersey employer pays 3.3% on the first $44,800of each employee's wages, up to $1,478.40 per employee in 2026. After the new-employer period, the state assigns an experience rate based on benefits charged to your account, so a stable workforce usually pays less. Once you get your rate notice, that rate replaces the one used here.
- Register for an unemployment tax account with New Jersey Department of Labor and Workforce Development and file wage reports and SUTA quarterly.
- Register for New Jersey income tax withholding (NJ Division of Taxation) and deposit it on the schedule the state assigns.
- Deposit federal withholding, Social Security and Medicare monthly or semiweekly, file Form 941 quarterly (the Q3 2026 return is due November 2, 2026) and Form 940 for FUTA once a year (due February 1, 2027 for 2026).
What Changes for New Jersey Employers in 2027
- The Social Security wage base rises to $192,300, so the employer share tops out at $11,922.60 per employee.
- The taxable wage base for UI, WF/SWF and employer disability insurance rises to $46,400 (worker TDI and FLI base: $177,100).
- New-employer rates for July 2026 to June 2027 are unchanged: UI 2.6825%, disability insurance 0.5%, WF/SWF 0.1175%.
- Experienced employers get a new New Jersey unemployment tax rate for 2027 on their annual rate notice; use it from the first 2027 payroll.
New Jersey Payroll Tax FAQ
More Payroll Tools for New Jersey
Employee Cost Calculator
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New Jersey Paycheck Calculator
See your employee's take-home pay after federal and state withholding.
New Jersey Hourly Paycheck Calculator
Take-home pay for hourly staff, including overtime hours.
New Jersey 1099 Tax Calculator
Compare with what a contractor owes in self-employment tax.
Payroll Tax Due Dates 2026
Form 941 and 940 deadlines and monthly vs. semiweekly deposits.
Payroll Tax Calculator
The national employer payroll tax calculator with every state's SUTA rate.
Payroll Tax Calculators for Other States
SUTA wage bases run from $7,000 to $78,200 and several states add paid-leave premiums. Pick a state to see its 2026 employer taxes.
Official References
- IRS Publication 15 (2026), Employer's Tax Guide
Social Security, Medicare and FUTA rates, deposit schedules and Form 941/940
- U.S. Department of Labor: FUTA credit reductions
Potential 2026 credit reduction states
- U.S. Department of Labor: Significant Provisions of State UI Laws, January 2026
Taxable wage base and new-employer rate for every state
- New Jersey Department of Labor and Workforce Development
New Jersey unemployment tax rates and registration
Estimates for tax year 2026, assuming every employee earns the same amount evenly through the year and the employer pays the minimum share of each paid-leave program. SUTA uses the 2026 new-employer rate; your assigned rate may differ. Rates checked against the agency sources above on October 30, 2026. Consult a payroll professional for filings.
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