New Jersey

Combined unemployment/withholding forms

Contact information

Agency: State of New Jersey - Division of Taxation

Website: https://www.state.nj.us/treasury/taxation/

ID formats

Unemployment and Withholding ID: Total length of 15 with 12 digits formatted as ###-###-###/###

Tax payment details

Deposit schedule	Due date	Payment methods	Zero filing required	Zero EFT accepted
Weekly	On or before Wednesday of the week, following the week (Sunday through Saturday) containing the payday or paydays the taxes were withheld on	Check, ACH, Internet	No	No
Monthly	15th of the following month/quarter-end is last day of the following month	Check, ACH, Internet	No	No
Quarterly	30 days after the period end	Check, ACH, Internet	No	No
Annually	Last day of the following month	Check, ACH, Internet	No	No

ACH/EFT payment information

The New Jersey Division of Revenue accepts both EFT Debit and EFT Credit payments of withholding taxes, unemployment insurance, disability insurance (DI), and family leave insurance (FLI).

Taxpayers with a prior-year liability of $10,000.00 or more for employee income tax withholdings must file weekly and are required to remit payments for all taxes electronically using the Electronic Fund Transmission (EFT) program. The Division annually notifies those taxpayers that have crossed the threshold in any one tax of their required participation. The notification includes program information and documents to be completed. The Division mails detailed payment instructions when they receive and process the enrollment documents.

Voluntary participation in the Division of Revenue's EFT program is both allowed and encouraged.

How to apply

The New Jersey Division of Revenue requires all EFT users to apply for approval prior to submitting tax payment files. You can apply by paper form or through online enrollment if you are paying by EFT Debit.

For more information and to obtain the EFT Debit and Credit forms, visit the New Jersey Division of Revenue website and search Electronic Funds Transfer.

Payment and other information

ACH files or New Jersey state withholding payments are automatically processed separately from Department of Labor payments (New Jersey SUI, DI, and FLI), resulting in the creation of two ACH files when liabilities are paid. This ensures that both files can use the appropriate format and tax type codes and that amounts are reported correctly to the state.

WR-30

Filing methods:
Web fill-in, Internet

Internet file format:
ICESA

Form due date:
Last day of the following month

note

Registration is required with the New Jersey Division of Revenue to file electronically prior to sending your files. You must complete the Request for Authorization to Report Electronically, which is located on the New Jersey website.

Follow the New Jersey Division of Revenue instructions for filing via SFTP.

NJ-927

Filing methods:
Web fill-in, Internet, Internet with payment

Internet file format:
ICESA

Form due date:
Last day of the following month (adjusts for non-banking days)

note

How does the application populate the rates for Lines 6-8 of Form NJ-927?

New Jersey employers and employees have separate rates for U.I. (Unemployment Insurance), D.I. (Disability Insurance), W.F/S.W.F. (Workforce Development/Supplemental Workforce Funds), and F.L.I. (Family Leave Insurance).

The application automatically adds the employee rates to lines 6-8 on the form.

You enter the employer rates in the Unemployment Rate window, accessed by selecting the ellipsis button next to the UI base rate field in the Payroll Taxes tab on the Clients screen. Enter these rates as percentages, not decimals.

Follow the New Jersey Division of Revenue instructions for filing via SFTP.

Currently, Form NJ 927 or NJ-927-W support e-filing only for clients that pay both DI and FLI tax amounts to the same type of plan - that is, where DI and FLI are both paid to a private plan or are both paid to a state plan. Combined plans are currently not supported by the application, however the state does allow for online manual entry in those cases.

Enter the New Jersey Authorization Number or Payroll Service Prefix in the Transmitter Information window, accessed from the Process Internet/Magnetic Files screen.

NJ-927-W

Filing methods:
Web fill-in, Internet, Internet with payment

Internet file format:
ICESA

Form due date:
Last day of the following month (adjusts for non-banking days)

note

Follow the New Jersey Division of Revenue instructions for filing via SFTP.

Enter the New Jersey Authorization Number or Payroll Service Prefix in the Transmitter Information window, accessed from the Process Internet/Magnetic Files screen.