State SUI Directory

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
0.4% – 5.4%
Experience-rated range for eligible employers
New Employer Rate
3.1%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
State Agency
New Jersey Department of Labor
Agency responsible for administering unemployment insurance
Official Agency Website
New Jersey Department of Labor
Visit Agency →

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 3.1% before experience rating applies. Once rated, New Jersey SUI rates range from 0.4% to 5.4%.

PFML Program: New Jersey has an active Paid Family and Medical Leave program. Employers must register, collect employee contributions, and comply with PFML reporting requirements in addition to SUI obligations.

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.

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