State profile
New Jersey SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations New Jersey requires of an employer, each with its source.
Agency: New Jersey Department of Labor
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$44,800
The wages per employee per year that SUI tax applies to.
Source: New Jersey Department of Labor
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.5% to 5.8%
The range for experience-rated employers.
Source: New Jersey Department of Labor
Kreto-computed, not yet checked by a CPA.
New employer rate
2.8%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the notice date.
Source: N.J.A.C. 12:16-22.2(a)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
Program
New Jersey Family Leave Insurance / TDI
About New Jersey SUI rates
New Jersey employers pay state unemployment insurance (SUI, also called SUTA) on the first $44,800 of each employee's wages each year. New employers start at 2.8% until experience rating applies. Once rated, New Jersey rates run from 0.5% to 5.8%. New Jersey Department of Labor sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in New Jersey
Kreto's rules list what New Jersey requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | New Jersey Department of Labor and Workforce Development | NJ-REG, Business Registration Application | Online portal |
| Withholding | New Jersey Division of Taxation | NJ-REG, Business Registration Application (NJ-REG) | Online portal |
| New-hire reporting | New Jersey Child Support Employer Services Portal (NJ New Hire Reporting) | Online portal | |
| Workers' comp | New Jersey Workers Compensation (private market) | By mail | |
| Paid family and medical leave | New Jersey Family Leave Insurance / TDI | NJ-REG, New Jersey Family Leave Insurance / TDI: Employer Registration | Online portal |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveNew Jersey Family Leave Insurance / TDI: employer 0%, employee 0.23%, total 0.23%, wage cap $171,100.The pair is Family Leave Insurance (FLI) only, on the worker taxable wage base; TDI is a separate program and is not modelled here. Kreto-computed, not yet checked by a CPA.
- Voluntary contributions New Jersey lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with New Jersey Department of Labor.
- Workers' compIndependent rating bureau (not NCCI). Federal OSHA jurisdiction.
- Income taxHas state individual income tax.
Questions about New Jersey.
What is the New Jersey SUI wage base for 2026?
$44,800 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in New Jersey?
2.8% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in New Jersey?
With the New Jersey Department of Labor and Workforce Development, on form NJ-REG (Business Registration Application). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a New Jersey SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.