New Jersey Payroll Taxes - Employer Quarterly Reports

The quarterly filing of the New Jersey employer income tax withholdings and the UI/DI/FLI contributions is combined. Most New Jersey employers will use Form NJ-927, while New Jersey employers required to make weekly payments will use Form NJ-927W.

All New Jersey Employers must be registered with the Division of Revenue to file using the Division of Revenue Website or to obtain authorization to file through the Divisions electronic filing program (SFTP).

IMPORTANT NOTE: Beginning first quarter 2009, the State requires all business registrants to electronically report and remit all insurance contributions, wage reports and income tax withholdings (Forms NJ-927, NJ-927-W, NJ-927-H, NJ 500 and WR-30). You will no longer receive these forms in the mail each quarter.

DOMESTIC EMPLOYERS
Employers of household (domestic) workers may report and remit income tax withholdings and unemployment and disability insurance contributions on an annual basis by using Form NJ-927H.

NOTE: Form NJ-927H is only used to report income tax and UI/DI contributions for household workers. Employers with other types of employees must use Form NJ-927/927W for reporting purposes.

SEASONAL EMPLOYERS
There are no special provisions for seasonal businesses. Seasonal employers, like all employers must file a report even if there is no liability for the period.

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