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§ state compliance profile

New Jersey

NJ

SUI / SUTA Rate Data — 2026

Source: New Jersey Department of Labor

Taxable Wage Base
$42,300
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.06% – 6.30%
Experience-rated range for eligible employers
New Employer Rate
2.80%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with New Jersey Department of Labor
§ compliance & regulatory profile

Beyond SUI

Paid Family & Medical Leave
New Jersey Family Leave Insurance / TDI
Employer Rate
0.00%
Employee Rate
0.60%
Total Rate
0.60%
Wage Base
$168,600
Employee-only for FLI; TDI has separate employer component — Effective 2026-01-01
Voluntary Contribution Opportunity: New Jersey allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact New Jersey Department of Labor for details.
Workers CompIndependent rating bureau (not NCCI)OSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
New Jersey Department of Labor
Visit Agency →
§ context

About New Jersey SUI Rates

New Jersey employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $42,300of each employee's wages per year. New employers start at a rate of 2.80% before experience rating applies. Once rated, New Jersey SUI rates range from 0.06% to 6.30%.

SUI rates are set annually by New Jersey Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a New Jersey SUI notice?

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