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United States

New Jersey

44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.

Verified

Minimum Wage

Verified

$15.92 / hour

Effective January 1, 2026, New Jersey's minimum wage is $15.92 per hour for most workers (New Jersey Department of Labor and Workforce Development).

Effective
2026-01-01
Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Overtime

Verified

1.5%

For each hour of working time in excess of 40 hours in any week, except for stated exemptions, every employer shall pay wages at a rate of not less than one and one-half times the employee's regular hourly wage (N.J.A.C. 12:56-6.1).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Employee Classification

Verified

A worker is considered an employee unless the employer proves that the individual is free from control or direction, the service is outside the usual course or places of business, and the individual is customarily engaged in an independently established trade, occupation, profession, or business (N.J.S.A. 43:21-19(i)(6)(A)-(C)).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Pay Frequency

Verified

Every employer shall pay the full amount of wages due at least twice during each calendar month on regular paydays designated in advance; qualifying executive, supervisory and other special classifications may be paid at least monthly (N.J.S.A. 34:11-4.2).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Final Pay

Verified

When an employee is discharged, laid off, quits, resigns, or otherwise leaves employment, the employer shall pay all wages due no later than the regular payday for the pay period during which employment ended (N.J.S.A. 34:11-4.3).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Pay Stub / Wage Statement

Verified

Every employer shall furnish a statement of deductions for each pay period deductions are made; employers with 10 or more employees shall include gross wages, net wages, rate of pay and, when relevant, hours worked (N.J.S.A. 34:11-4.6(c)).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Payroll Deductions

Verified

Nothing may be deducted from an employee's wages other than items required or specifically permitted by federal law or New Jersey law (New Jersey Wage and Hour Compliance FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Payment Methods

Verified

Direct deposit and payroll debit card payment require the employee's written consent without intimidation or coercion and may not be a condition of hire or continued employment; a payroll card must permit one full wage withdrawal per pay period without a fee (N.J.A.C. 12:55-2.4(h)-(i)).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Meal & Rest Breaks

Verified

The mandatory break law applies to minors under age 18, who must receive a 30-minute meal period after five consecutive hours of work; company policy dictates breaks and lunches for persons over age 18 (New Jersey Wage and Hour Compliance FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Working Time

Verified

An employer has discretion in scheduling employees' hours and days of work, though reduced hours may make an employee eligible for unemployment benefits charged to the employer (New Jersey Wage and Hour Compliance FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in NJ's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
NJ official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in NJ's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
NJ official publishers

Commissions

Verified

For New Jersey wage-collection purposes, wages includes commissions and other benefits arising out of an employment contract (N.J.S.A. 34:11-57 et seq.; N.J.A.C. 12:61-1.2).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Bonuses

Verified

For New Jersey wage-collection purposes, wages includes bonuses and other benefits arising out of an employment contract (N.J.S.A. 34:11-57 et seq.; N.J.A.C. 12:61-1.2).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Severance

Verified

Severance and other fringe benefits are not required by New Jersey law; if an employer chooses to provide them, they must be administered uniformly under the established policy or employment agreement (New Jersey Wage and Hour Compliance FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Holiday / Premium Pay

Verified

Holiday pay and other fringe benefits are not required by New Jersey law; if an employer chooses to provide them, they must be administered uniformly under the established policy or employment agreement (New Jersey Wage and Hour Compliance FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Prevailing Wage

Verified

Workers employed on covered public work shall be paid not less than the prevailing wage rate for their craft or trade as determined by the Commissioner of Labor and Workforce Development under the New Jersey Prevailing Wage Act (N.J.S.A. 34:11-56.25 et seq.).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Paid Sick Leave

Verified

Each employer shall provide earned sick leave to each employee working for the employer in the State. For every 30 hours worked, the employee shall accrue one hour of earned sick leave. The employer shall not be required to permit the employee to accrue or use in any benefit year, or carry forward from one benefit year to the next, more than 40 hours of earned sick leave (N.J.S.A. 34:11D-2(a)).

Effective
2018-10-29
Checked
2026-08-13
New Jersey Department of Labor and Workforce Development, Division of Wage and Hour Compliance

Paid Family & Medical Leave

Verified

0.23% · wage base $171,100

The Family Leave program is financed 100% by worker payroll deductions. Employers do not contribute to the program. For 2026, workers contribute 0.23% on the first $171,100 in covered wages earned during this calendar year (New Jersey Division of Temporary Disability and Family Leave Insurance).

Checked
2026-08-13
New Jersey Division of Temporary Disability and Family Leave Insurance

Other Statutory Leaves

Verified

The New Jersey SAFE Act provides up to 20 days of unpaid, job-protected leave in a 12-month period to handle matters related to domestic or sexual violence (New Jersey Division of Temporary Disability and Family Leave Insurance).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

State Income Tax

Verified

A New Jersey employer must withhold New Jersey Income Tax from wages paid to New Jersey residents unless another jurisdiction's income tax is withheld at an equal or greater rate, and must also withhold for nonresident employees physically working in New Jersey and certain convenience-of-the-employer teleworkers (New Jersey Division of Taxation).

Checked
2026-08-13
New Jersey Division of Taxation

State Withholding Forms

Verified

An employee anticipating no New Jersey income-tax liability should complete Form NJ-W4 and write EXEMPT on line 6; a Pennsylvania resident employed in New Jersey should file Form NJ-165, after which the employer must stop New Jersey Income Tax withholding (New Jersey Division of Taxation).

Checked
2026-08-13
New Jersey Division of Taxation

Supplemental Wages

Verified

If supplemental wages are paid with regular wages, total both and withhold at the rate for the combined payment; if paid at a different time, withhold from supplemental wages without the employee's NJ-W4 exemption allowances (Form NJ-WT).

Checked
2026-08-13
New Jersey Division of Taxation

Multi-State Taxation

Verified

Under the reciprocal income-tax agreement, Pennsylvania residents are the only out-of-state residents exempt from New Jersey withholding; compensation earned in New Jersey by a Pennsylvania resident is not subject to New Jersey Gross Income Tax, and completed Form NJ-165 stops withholding (New Jersey Division of Taxation).

Checked
2026-08-13
New Jersey Division of Taxation

Local Taxation

Verified

No general local taxation requirement for private employers was located in NJ's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
NJ official publishers

State Unemployment (SUI)

Verified

0.3825% · wage base $44,800

For 2026, the New Jersey new-employer unemployment-insurance rate is 0.026825, the worker UI rate is 0.003825, and the UI taxable wage base for workers and employers is $44,800 (New Jersey Division of Employer Accounts).

Effective
2026-01-01
Checked
2026-08-13
New Jersey Department of Labor and Workforce Development, Division of Employer Accounts

Disability Insurance (SDI/TDI)

Verified

0.19% · wage base $171,100

NJ Temporary Disability Insurance provides cash benefits to employees in New Jersey who are unable to work due to a physical or mental health condition or other disability unrelated to their work, including pregnancy/childbirth recovery. For 2026, employers contribute 0.10% to 0.75% on the first $44,800 per employee and employees contribute 0.19% on the first $171,100 in covered wages (New Jersey Division of Temporary Disability and Family Leave Insurance).

Checked
2026-08-13
New Jersey Division of Temporary Disability and Family Leave Insurance

Workers' Compensation

Verified

New Jersey law requires that all New Jersey employers, not covered by Federal programs, have Workers’ Compensation coverage or be approved for self-insurance. Even out-of-state employers may need Workers’ Compensation coverage if a contract of employment is entered into in New Jersey or if work is performed in New Jersey (New Jersey Workers' Compensation, Employer Requirements).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development, Division of Workers' Compensation

Tax Deposit Frequency

Verified

Employers not classified as weekly payers must report and remit withholding tax on a monthly or quarterly basis, using the Employer’s Quarterly Report, Form NJ-927. Employers use Form NJ-500 to remit tax for either of the first two months of a quarter whenever the amount due for either month is $500 or more (New Jersey Division of Taxation, Reporting and Remitting).

Checked
2026-08-13
New Jersey Division of Taxation

State Payroll Returns

Verified

Each calendar quarter, all employers, other than domestic employers, subject to the provisions of the Unemployment Compensation Law are required to file the Employer’s Quarterly Report (Form NJ-927) and Employer Report of Wages Paid (Form WR-30). Reports and tax contributions due must be filed and paid no later than the 30th of the month immediately following the quarter end (New Jersey Division of Employer Accounts FAQ).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development, Division of Employer Accounts

Year-End Reporting

Verified

Electronic filing is mandatory for all New Jersey employer year-end filings and statements, including Forms NJ-W-3, W-2, W-2G, 1099-MISC, 1099-R, and 1094/1095 (New Jersey Division of Taxation).

Checked
2026-08-13
New Jersey Division of Taxation

New Hire Reporting

Verified

New Jersey employers must report newly hired and rehired employees to the New Jersey New Hire Reporting Center (New Jersey Department of Labor and Workforce Development).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Garnishments

Verified

10%

Under a New Jersey wage execution, the employer deducts the lesser of 10 percent of gross weekly pay, 25 percent of disposable earnings, or the amount by which disposable weekly earnings exceed $217.50; no more than 10 percent of gross salary may be withheld (N.J.S.A. 2A:17-56; New Jersey Courts Appendix XI-J).

Checked
2026-08-13
New Jersey Courts

Pay Equity

Verified

The New Jersey Equal Pay Act generally prohibits paying an employee who is a member of a protected class less than an employee outside that class for substantially similar work, based on skill, effort, and responsibility; all forms of compensation are covered (New Jersey Division on Civil Rights).

Checked
2026-08-13
New Jersey Office of the Attorney General, Division on Civil Rights

Pay Transparency

Verified

Covered employers with 10 or more employees over 20 or more calendar weeks must provide in postings for new jobs or transfer opportunities the hourly wage or salary or a range, a general description of benefits, and other compensation programs (N.J.S.A. 34:6B-23).

Effective
2025-06-01
Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Salary History Ban

Verified

It is an unlawful employment practice for an employer to screen a job applicant based on salary history, including prior wages, salaries, or benefits, or to require that salary history satisfy a minimum or maximum criterion (N.J.S.A. 10:5-12.12).

Checked
2026-08-13
New Jersey Office of the Attorney General, Division on Civil Rights

Wage Theft & Notices

Verified

200%

An employee may recover in a civil action the full amount of wages due plus liquidated damages equal to not more than 200 percent of the wages due, together with costs and reasonable attorney's fees (N.J.S.A. 34:11-4.10).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Workplace Posters

Verified

Employers are required to post the publications distributed in the New Jersey Department of Labor and Workforce Development employer poster packet, including the Wage and Hour Law Abstract, Earned Sick Leave, Payment of Wages, Child Labor, and wage-benefit-tax reporting notices (NJDOL Employer Poster Packet).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Child Labor

Verified

A minor under 18 generally may not work more than 6 consecutive days, 40 hours in a week, or 8 hours in a day; during the school year a 14- or 15-year-old may work no more than 3 hours on a school day or 18 hours in a school week, subject to stated exceptions (N.J.S.A. 34:2-21.3).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

E-Verify

Verified

No general e verify requirement for private employers was located in NJ's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
NJ official publishers

Employer Registration

Verified

All businesses must first register with the Division of Revenue and Enterprise Services using Form NJ-REG; once an established business employs one or more individuals and pays wages of $1,000 or more in a calendar year, it is considered an employer and must report wages on WR-30 and applicable contributions on NJ-927 (New Jersey Division of Employer Accounts).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development, Division of Employer Accounts

Payroll Recordkeeping

Verified

Every employer shall keep records containing each employee's name and address, birth date if under 18, total hours worked each day and workweek, earnings, regular hourly wage, gross-to-net amounts with itemized deductions, and the basis on which wages are paid (N.J.A.C. 12:56-4.1).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Penalties & Interest

Verified

10%

The wage-collection administrative fee is 10 percent of the amount due for a first violation, 18 percent for a second, and 25 percent for a third or subsequent violation; applicable interest is calculated at the annual rate in New Jersey Court Rule 4:42-11 (N.J.A.C. 12:61-1.4 and 12:61-1.5).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Statute of Limitations

Verified

No claim for unpaid minimum wages, unpaid overtime compensation, retaliation, or other damages under the Wage and Hour Law is valid if it arose more than six years before the action commenced (N.J.S.A. 34:11-56a25.1).

Checked
2026-08-13
New Jersey Department of Labor and Workforce Development

Official sources

No agency portal recorded for this jurisdiction yet.

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