New Jersey Employer Cost Calculator
Every US employer pays the same federal payroll taxes. What changes in New Jersey is the state unemployment charge, whether there is a paid leave contribution and the wage floor. The figures below are for the 2026 tax year and were checked against New Jersey Department of Labor and Workforce Development on 2026-09-05.
New Jersey at a glance
- Unemployment wage base
- $44,800
- New-employer rate
- 2.6825% for the rate year starting 1 July 2026
- Employer paid leave
- Temporary disability costs the employer 0.10% to 0.75%; family leave is employee-paid
- Minimum wage
- $15.92
Work out the employer cost of a New Jersey salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top. The page opens on a $100,000 worked example; change the salary to price your own role.
Gross base pay before tax. Change it to price your own role.
Amount in USD- Federal taxes
- $7,692
- New Jersey charges
- $1,202
- Total employer taxes
- $8,894
- Total cost of employment
- $108,894 a year, 8.9% on top of salary
| Charge | Basis | Per year |
|---|---|---|
| Social SecurityFederal | 6.2% of the first $184,500 | $6,200 |
| MedicareFederal | 1.45% of all pay, with no ceiling | $1,450 |
| Federal unemployment taxFederal | 0.6% of the first $7,000 after the full state credit | $42 |
| State unemployment insuranceNew Jersey | 2.6825% of the first $44,800 | $1,202 |
| Total employer taxes | $8,894 | |
Unemployment rate used: Planning assumption: the published new-employer rate of 2.6825% on the first $44,800. The rate an Employer of Record is actually charged depends on its own account history in the state. Your own rate is set by the state once the account has a claims history, so ask your provider which rate it has been assigned.
- Planning assumption: the published new-employer rate of 2.6825% on the first $44,800. The rate an Employer of Record is actually charged depends on its own account history in the state.
Not included in the total
- • State paid leave: Temporary disability costs the employer 0.10% to 0.75% depending on experience, so there is no single rate. Family leave is employee-paid.
Workers' compensation depends on the occupation class code, the payroll and the insurer or state fund, so it is a conditional, occupation-dependent cost and is not included in this estimate. Local employer taxes may apply depending on the work location.
What changes in New Jersey?
Social Security, Medicare and federal unemployment tax are identical in every state and come to $4,632 on the $100,000 example. What New Jersey adds on top is $1,202, made up of the lines below.
- State unemployment insurance: 2.6825% of the first $44,800, $1,202 a year.
- Minimum wage: $15.92. This does not change the employer tax, but it sets the floor for the salary you can enter above.
Federal floor and New Jersey charges, separated
Open a line to see what makes it up and the source behind it, on the $60,000 salary above.
The same employee at other salaries
| Salary | Federal | New Jersey | Total employer taxes | Share of salary |
|---|---|---|---|---|
| $30,000 | $2,337 | $805 | $3,142 | 10.5% |
| $60,000 | $4,632 | $1,202 | $5,834 | 9.7% |
| $100,000 | $7,692 | $1,202 | $8,894 | 8.9% |
| $150,000 | $11,517 | $1,202 | $12,719 | 8.5% |
| $250,000 | $15,106 | $1,202 | $16,308 | 6.5% |
The share of salary falls as pay rises because unemployment tax stops once the wage base is reached, while Medicare keeps running on every dollar.
The federal floor, identical in every state
- Social security
- 6.2% on the first $184,500 of pay
- Medicare
- 1.45% with no cap (a further 0.9% is employee-paid above $200,000)
- Federal unemployment
- 6.0% gross, 0.6% after the full state credit, on the first $7,000
Source: IRS Publication 15 (2026) and the Social Security Administration. Reviewed 2026-09-05. State figures: New Jersey Department of Labor and Workforce Development, reviewed 2026-09-05. This page is general information, not legal or tax advice. See our methodology.
Where these figures come from
Each line says who published the figure and how firm it is. We never blend an official figure with an estimate.
| Figure | Published by | Kind of source | How firm |
|---|---|---|---|
| Unemployment wage base and rate | New Jersey Department of Labor and Workforce Development | Official government figures | Confirmed on the official page |
| Employer paid leave | New Jersey Department of Labor and Workforce Development | Official government figures | Confirmed on the official page |
| Minimum wage | New Jersey Department of Labor and Workforce Development | Official government figures | Confirmed on the official page |
| Federal payroll taxes | IRS Publication 15 (2026) and the Social Security Administration | Official government figures | Confirmed on the official page |
Unemployment wage base and rate
Employer paid leave
Minimum wage
Hiring in New Jersey through a provider
The taxes above are the same whichever provider you use. What differs is the monthly fee and whether the provider is already registered in New Jersey.
Other states we cover in detail
Compare other Northeast states
Same US Census region as New Jersey.
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $5,834 a year, of which $4,632 is federal and $1,202 is charged by New Jersey. Provider fees, benefits and workers compensation sit on top of that.
New Jersey charges a new employer 2.6825% on the first $44,800 of each employee's pay.
Temporary disability costs the employer 0.10% to 0.75% depending on experience, so there is no single rate. Family leave is employee-paid.
$15.92. A county or city inside the state can set a higher floor, so check the local rate for the exact work location before you set pay.
Yes. Most international providers hold registrations in all 50 states, but registration and the first payroll run in a new state can take a couple of weeks, so confirm the provider is already set up in New Jersey before signing.