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Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📘 See our blog for full state business guides
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
One-time registrations in New Jersey: before Middesk can register you with tax agencies, you need to register your business with the New Jersey Division of Revenue and Enterprise Services on your own.
Let Gusto Business Compliance register your business in this state and keep you compliant after that. We'll register you with the state, act as your registered agent, file your annual reports, watch your government mail, and give you a concierge team. Learn more about Gusto Business Compliance.
Prefer not to use Business Compliance? We can still help you register in this state through our partner Middesk, with no monthly subscription. Order a one-time state tax registration.
Expand the sections below to see if you qualify, what's covered, how to sign up, and what happens next.
You can add Business Compliance if all of these are true:
You run payroll with Gusto. Business Compliance is not sold on its own.
You're on the Solo, Simple, Plus, or Premium plan. It's included with Premium at no extra cost.
Your business is a corporation or an LLC. Corporations include S corporations and nonprofit corporations. An LLC qualifies however it's taxed.
New sign-ups are not available for professional entities, including professional corporations and professional limited liability companies (PLLCs). If you already have a Business Compliance subscription as a professional entity, your coverage continues as it is.
Business Compliance is not available yet for sole proprietors, general partnerships, limited partnerships, or limited liability partnerships (LLPs). It's also not available for cannabis-related businesses, on any plan.
Not sure if you qualify? Chat with us before you sign up.
Business Compliance works state by state. Each state you add includes:
Registered agent — we accept legal and government mail for your business in that state.
Change of registered agent — we file the change so your mail comes to us.
Foreign qualification — we register your business with the Secretary of State so you can legally work there.
State tax registration — we register you with the state's tax agencies when you hire or start working there, including local tax agencies and Paid Family and Medical Leave (PFML) agencies wherever Gusto is able to register with them.
Annual report filing — we file the yearly report that keeps your business in good standing.
Government mail monitoring — we scan mail from state agencies into Gusto. Each notice comes with a plain-language summary of what it means and what to do next.
Proactive alerts — we tell you about deadlines before they're due.
You also get a compliance concierge team, no matter how many states you cover.
Cost: $85 per state, per month, billed monthly. Adding a state commits you to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, vary by state and business type, and show on your invoice.
Local tax and PFML coverage follows what Gusto's state tax registration supports, and not every agency can be registered through Gusto. Delaware and Maine do not allow a third party to register for Paid Family and Medical Leave, so you'll register with those agencies yourself. If we cannot register one of your agencies, we'll show it on your registration page under what you'll complete on your own. See Let Gusto help you with state tax registration.
Sign in to Gusto.
Go to Taxes & Compliance.
Select Business compliance.
Answer the questions about your business and the states where you work.
Review the price and what's included, then confirm.
After your first state is set up, you'll see its registrations and anything left to do.
When you add an employee or work location in a new state, that state shows up under Your states as Setup in progress, with your next step. Steps often include telling us more about your business there and moving your registered agent to us.
Select Start on a task to finish it, or View state details to see everything for that state. When every step is done, the state changes to Active.
To be your registered agent in a state, we file a change of registered agent with that state.
When a state needs this, you'll see a task on that state's card under Your states. Select Start to begin.
Keep your current registered agent until we confirm the transfer is done. A gap in coverage can put your business out of good standing in that state.
Once a state is active, we take over the ongoing work. We review your government mail, track your deadlines, and give you a concierge team to ask about any of it.
Your Business compliance page also shows your Compliance documents and Tax account details for each state.
Because we're your registered agent, legal mail for your business comes to us.
Other mail from state agencies is scanned into Agency notices on your Business compliance page. Each notice shows the state it came from, when it arrived, and a plain-language summary of what it means and what to do next. Select Unread or State to filter the list.
Still not sure what a notice means? Select Ask concierge about this mail on that notice. Your concierge team will follow up and explain what, if anything, you need to do.
If a notice is about your state payroll taxes, your concierge team brings in our tax resolution team. Learn more in How to handle a tax notice from an agency.
When you sign up, you get a compliance concierge team. They'll:
Learn about your business and the states where you work.
Check in regularly to make sure your filings are on track.
Explain any government mail you're unsure about.
Answer questions about your account.
To reach them, select Talk to a compliance concierge on your Business compliance page, or email [email protected].
We track filing and renewal deadlines for the states you cover. This includes annual reports, franchise tax filings, and business license renewals.
You'll get a notice in Gusto and by email before each deadline.
We file what we can for you. If a filing needs your approval, we'll send it to you with time to review.
Go to Taxes & Compliance → Business compliance → Manage subscription.
To stop coverage in one state, select Remove next to that state.
To cancel Business Compliance, select Leave Business Compliance.
Each state you add runs for a 12-month term, and you're billed monthly over that term. If you want to remove a state or leave Business Compliance before that term is up, email your compliance concierge team at [email protected] first. They'll tell you what happens to the rest of the term.
If Business Compliance is included with your Premium plan, you'll see a note on this page.
Before you remove a state: We'll stop being your registered agent there. Most states require one, so appoint a new agent to stay in good standing. We'll also stop tracking that state's mail and deadlines.
These services are charged separately from your subscription, on your regular Gusto invoice. Order them from your Business compliance page when you need them:
Certificate of good standing — $99 per certificate. Official proof that your business can operate and is in good standing. You may need one for a loan, a contract, or investors.
State account closure — $549 per order. We close your state tax accounts when you stop working in a state.
State filing fees are charged on top of these prices, at cost. They vary by state and by business type, so you'll see your total before you confirm the order. The filing fee appears as its own charge, separate from the service itself.
Legal and tax advice. We do not give legal or tax advice. For advice about your business, talk to a lawyer or an accountant.
Payroll taxes. Gusto payroll already handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business.
Forming a new business. We register an existing business in a new state. We do not form new businesses.
Sales tax. We do not register you for sales tax or file sales tax returns.
Professional and industry licenses. We do not get or renew licenses for your profession or industry, or handle their reporting.
Reinstatements and reopened accounts. We do not reinstate a business with the Secretary of State or reopen closed payroll tax accounts.
General mail. We monitor payroll and compliance notices from government agencies, not your other mail.
Q: Why does my business need to register in a state?
A: Once you have an employee, a location, or other business in a state, that state's rules apply to you. This includes registration, filings, taxes, and renewals. It's separate from registering to run payroll there.
Q: How is this different from the payroll taxes Gusto already handles?
A: Gusto payroll handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business, like Secretary of State registration, annual reports, and registered agent service.
Q: I'm already registered in my state. Do I still need this?
A: Registering is just the first step. Staying in good standing is ongoing. We keep you there by acting as your registered agent, watching your mail, filing your annual reports, and alerting you before deadlines.
Q: How much does Business Compliance cost?
A: $85 per state, per month, billed monthly. When you add a state, you are committing to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, and they vary by state and business type. One-time services are charged separately from your subscription. You'll see the price before you confirm.
Q: How do Business Compliance charges show up on my bill?
A: They appear on your regular Gusto invoice, not a separate bill. Your subscription, each one-time service you order, and state filing fees show up as their own charges, with the state named, so you can see what each one is for.
Q: I already paid for a one-time registration. What happens if I add Business Compliance?
A: Email your compliance concierge team at [email protected]. They'll review your account and share your options.
Expand the sections below to learn how to register with New Jersey agencies.
In most cases, you'll need to complete a Business Formation and a Business Registration application when registering for payroll taxes.
Here are the agencies you can expect to work with:
New Jersey Division of Revenue and Enterprise Services: Handles business registration.
New Jersey Division of Revenue (DOR): Handles income tax withholding and unemployment tax.
Before you can sign up for New Jersey state tax accounts, you may need to file a Business Formation with the Division of Revenue and Enterprise Services.
Note: Rules may differ based on your business type and business location. Consider consulting a lawyer or business advisor to make sure you meet all legal requirements.
You do not need to file a Busiess Formation if your business is a:
Benefit Corporation
Close Corporation
Cooperative
Partnership
Sole proprietorship
You also do not need to file a new Business Formation if:
You've already completed the Business Formation and now need to register for tax purposes.
You're an out-of-state business that does not have a state tax nexus and are looking to obtain your Business Registration Certificate.
You're an out-of-state business that needs to only withhold payroll taxes for an employee who lives in New Jersey, but you are not conducting business operations in New Jersey.
If you do not need to file a Business Formation, you still need to complete a Business Registration.
You must file a Business Formation application first if you plan to:
Start a new business in New Jersey (LLC, LLP, corporation, or nonprofit)
Register an out-of-state business to operate in New Jersey
Get a New Jersey Entity or Corporation ID
Step 1: Check if you need Business Formation
If required, you must complete Business Formation before registration.
Step 2: Complete Business Formation (if required)
Applies to:
Corporations (for-profit and non-profit)
LLCs
LLPs
Limited partnerships
Steps:
Choose a unique business name. Make sure it’s not already used in New Jersey.
File a Business Formation or Authorization (if required for your business)
Fees:
For-profit entities and foreign non-profits: $125
Domestic non-profits: $75
Step 3: Complete Business Registration (Form NJ-REG)
After formation (if required), complete Form NJ-REG (Employer Registration).
This applies to:
All entity types above
General partnerships
Sole proprietors
Self-employed individuals
Use the Division of Revenue Nexus form to check if your business must register in New Jersey.
Step 4: Get your registration ID
After your registration is processed:
The state will send you a registration ID
Save this ID — you’ll need it for other state taxes
Need help?
Contact the Division of Revenue and Enterprise Services:
Phone: (609) 292-9292
Or submit their Contact Form
Register online with the New Jersey Division of Revenue and get your account number instantly.
Most companies in New Jersey must start paying unemployment insurance tax once they've paid $1,000 in New Jersey wages.
If you need to run payroll but do not meet the requirements yet, you can still do so. Enter the new employer rate for New Jersey in Gusto for now, and update the rate once you receive your official rate.
Register with the Division of Revenue. They'll share your info with the Department of Labor and Workforce Development, who will decide if your company needs to pay unemployment tax.
You can register in two ways:
Register online (recommended)
Submit the NJ-REG form to the Division of Revenue (instructions and form)
Your unemployment tax rates are available right after you register and are usually updated each year at the end of July.
Once you complete registration, take these steps:
Enter your tax account information in Gusto once you add a valid New Jersey work address for one or more employees.
If you need to pay payroll taxes to a local city in New Jersey, you may need to register your business in that city.
You do not need to register with Jersey City yourself. Gusto automatically registers your company using your FEIN when we file your first Jersey City tax return.
We automatically collect Jersey City tax from all applicable employers at the end of each quarter, based on the work addresses in Gusto.
This tax is calculated based on employees who work in Jersey City but do not live there.
Employers with a quarterly gross payroll less than $2,500, or those with employees who live in Jersey City, are exempt from this tax. If Gusto is calculating this tax for you by mistake, you can add an exemption in your Gusto account.
To pay payroll taxes in Newark, you'll need to register online. You can find the link by clicking 2024, then Payroll Tax Booklet.
If you've already registered in New Jersey, you need to enter your tax account details in Gusto. You need to be registered with the following agency for Gusto to file and pay taxes on your behalf:
New Jersey Division of Revenue (DOR): Handles income tax withholding and unemployment tax.
If you still need to register, see the "Register for NJ business, income, unemployment, and local taxes on your own" section earlier in this article.
Once you add a valid New Jersey work address in Gusto for one or more employees, you can enter your state tax account information.
To add your New Jersey tax account information:
Go to Taxes & compliance, then select Tax setup.
Find New Jersey Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct historical tax issues related to tax account number updates.
Next to Employer Registration Number, click Edit to enter your account number. This is sometimes called a Taxpayer ID Number and is used for both withholding and unemployment tax in New Jersey.
This number is your Federal Employer ID Number (FEIN) with a three-digit suffix. For example: 123456789-000. The suffix is usually 000, but it might be 001, 002, or another number if you have multiple business locations.
Notices from the New Jersey Division of Revenue
If you cannot find your account number, contact the Division of Revenue at (609) 292-9292.
Next to Unemployment Experience Rate, select Edit.
Use your Annual Rate Notice from the New Jersey Department of Labor. In the employer section of the notice, find the Final Unemployment Experience Rate and enter that number in Gusto. This rate already combines two employer rates:
UI rate (experience rate)
WF rate (workforce development rate)
Then enter your Disability rate separately. This is the employer portion of disability only.
Note: After you save, Gusto may show a slightly lower rate than the one you entered. Gusto tracks the workforce development portion separately, so this is expected and no action is needed.
Not sure which notice you have? Your Annual Rate Notice splits rates into an employer section and a worker section, and includes a line labeled Final Unemployment Experience Rate. A quarterly billing notice instead shows a table of wages, rates, amounts due, and a balance due. Use the Annual Rate Notice — the rates on a billing notice combine what you pay with what your workers pay.
Your rates appear on your Annual Rate Notice. You can also find them here:
Your online Employer Access account — your rates are available right after you register, and New Jersey usually updates them each year at the end of July.
Form NJ-927
If you cannot find your rates, contact the Department of Labor at (609) 633-6400.
If you do not have your assigned rate yet, enter the new employer rate for New Jersey in Gusto in the meantime. Update the rate once you receive it.
Note: You do not need to enter a separate unemployment tax account number. New Jersey uses your Employer Registration Number for both withholding and unemployment tax.
Gusto sets a maximum for the Unemployment Experience Rate. If Gusto rejects your rate as too high, check which document you're reading from.
A quarterly billing notice shows a table of wages, rates, and amounts due. The rate on the Taxable UI, WF & HC Wages row is a combined rate. It includes the unemployment portion your workers pay, which does not belong in this field. Entering it causes Gusto to collect more unemployment tax than you owe.
Your billing notice does not print the worker portion separately. For 2026, it is 0.425%. Subtract that from the combined rate to get the number Gusto needs.
Example
Combined rate on the billing notice: 5.8250%
Worker unemployment portion for 2026: 0.425%
Rate to enter in Gusto: 5.4%
Whenever possible, use your Annual Rate Notice instead. It lists the Final Unemployment Experience Rate directly, so no math is needed. To request a copy, contact the Department of Labor at (609) 633-6400.
Use this list to find New Jersey's tax forms and where to view each one.
NJ-927W (New Jersey Employer's Quarterly Report for Weekly Filers)
NJ-ERW2-S (New Jersey Submitter Form)
NJ-W-3 (New Jersey Annual Withholding Reconciliation)
State W-2 (Wage and Tax Statement)
NJ New Hire Report
To view these forms, go to Taxes & compliance, then Tax documents, and select the State tab.
NJ WR-30 (New Jersey Employer Report of Wages Paid)
NJ-927 (New Jersey Employer's Quarterly Report)
To view these filings, sign in to the New Jersey agency portal.
NJ-500 form info: We pay your monthly taxes electronically through an Electronic Funds Transfer (EFT). Because we make the payment, this also counts as filing the form (agency source). You do not need to file it or do anything else in your account.
To see what we've paid for you, run the Agency payments report.
Each July, New Jersey employers subject to New Jersey unemployment tax receive a Combined Assessment Bill from the New Jersey Department of Labor and Workforce Development, Division of Employer Accounts. This bill is separate from your regular New Jersey State Unemployment Insurance (SUI), Disability Insurance (DI), and Family Leave Insurance (FLI) payroll taxes.
Gusto does not file or pay this bill on your behalf. New Jersey calculates these amounts from wage information you've already reported through your regular quarterly filings, so there's no separate form to file. The state sends the bill directly to you as the employer, and you're responsible for paying it directly to New Jersey. Do not withhold these amounts from employee wages.
Depending on your business, the Combined Assessment Bill may include:
Catastrophic Illness Fund (CIF) Assessment — applies to all New Jersey employers, with no exemptions
Right to Know Fund Assessment — applies only to employers in certain industries (based on SIC/NAICS code)
Pollution Prevention Fund Assessment — applies to the same employers as the Right to Know Fund Assessment
State Plan 4F Deficit Assessment — applies to employers using the State Plan for disability insurance
Private Plan 4F Deficit Assessment — applies to employers with an approved private disability plan (your insurance carrier is billed instead of you)
State Plan (Experience Rating) Costs Assessment — applies to employers using the State Plan for disability insurance
Private Plan Administrative Cost Assessment — applies to self-insured employers or those with an approved private disability plan
Rates and thresholds are set by New Jersey and can change from year to year. If you get a Combined Assessment Bill, review it against the current-year rates on the New Jersey Division of Employer Accounts website and pay it directly to New Jersey. Gusto does not process this payment for you.
Use this list to reach New Jersey's payroll tax agencies by phone or website. It covers income tax withholding and unemployment insurance.
Phone numbers and links can change. If one does not work, search the agency's official website for the latest contact info.
Income tax withholding — New Jersey Department of Treasury, Division of Taxation (DOT): (609) 292-6400
Unemployment insurance — New Jersey Department of Labor and Workforce Development (DOL): (609) 633-6400
Learn how to close or reopen tax accounts.