New Jersey employer payroll tax calculator 2026
Hiring in New Jersey? New New Jersey employers pay 2.8% state unemployment tax on the first $44,800 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $6,110 a year in employer payroll taxes — $1,478.40 of it to New Jersey.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (2.8% on $44,800.00) | $1,254.40 |
| Temporary Disability Insurance, employer share (0.5% on $44,800.00) | $224.00 |
| Employer payroll taxes | $6,110.40 |
| Total cost before benefits | $66,110.40 |
Also withheld from the employee (not your cost): $190.40 of New Jersey unemployment tax.
Per two-week payroll: $2,542.71. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
New Jersey unemployment tax (SUTA) for new employers
New employers pay 2.8% on the first $44,800; employees also pay 0.425% (UI and workforce) on the same base. The rate is 2.6825% UI + 0.1175% workforce development funds.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay New Jersey on time and FUTA is 0.6% on the first $7,000. If New Jersey ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other New Jersey payroll programs
- Temporary Disability Insurance, employer share: New employers pay 0.5% on the first $44,800. Employees pay their own TDI (0.19%) and Family Leave Insurance (0.23%) on up to $171,100.
What an employee costs in New Jersey
| Salary | Federal employer taxes | New Jersey employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $1,320.00 | $44,422.00 | 11.1% |
| $60,000 | $4,632.00 | $1,478.40 | $66,110.40 | 10.2% |
| $100,000 | $7,692.00 | $1,478.40 | $109,170.40 | 9.2% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in New Jersey?
About $44,422 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $1,320.00 of New Jersey employer taxes, before benefits. That's $1,708.54 per two-week payroll.
How much does a $60,000 employee cost in New Jersey?
About $66,110 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $1,478.40 of New Jersey employer taxes, before benefits. That's $2,542.71 per two-week payroll.
How much does a $100,000 employee cost in New Jersey?
About $109,170 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $1,478.40 of New Jersey employer taxes, before benefits. That's $4,198.86 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,067 a year taken out of pay — federal income tax, their own Social Security and Medicare and New Jersey taxes — and takes home $47,933 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $6,110.40 of employer taxes. See the employee's side line by line in the New Jersey paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
New Jersey figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- N.J. DOL — Rate information, contributions and due dates — wage base $44,800; new employer UI 0.026825, DI 0.00500, WF/SWF 0.001175, FLI 0; worker UI 0.003825, WF/SWF 0.000425 (checked 2026-09-28)
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the New Jersey SUTA rate for new employers?
2.8% in 2026 (2.6825% UI + 0.1175% workforce development funds), on the first $44,800 of each employee's wages. New employers pay 2.8% on the first $44,800; employees also pay 0.425% (UI and workforce) on the same base.
What is the New Jersey unemployment tax wage base for 2026?
$44,800 per employee per year. Employees also pay 0.425% through payroll.
How much does it cost to employ someone for $60,000 in New Jersey?
About $66,110 a year before benefits: $4,632.00 of federal employer taxes and $1,478.40 for New Jersey, at the new-employer rate with 5 employees.