New Jersey Unemployment Tax Rules for Employers

Employers in New Jersey must comply with these unemployment tax rules.

Coverage: Any business paying employee compensation of at least $1,000 in either the current or preceding calendar year

Employer Rates: 1.2% to 7.0% for July 1, 2012 through June 30, 2013; 3.4% for new employers
Note that New Jersey rates are reassigned on a fiscal year (July to June) basis.

Taxable Wage Limit: $30,900 for 2013; $30,300 for 2012

Employee Withholding: 0.3825% 

Administration:

Department of Labor & Workforce Development
P.O. Box 913
Trenton, New Jersey 08625-0913
Telephone: (609) 633-6400


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