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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.
Before we 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.
Gusto works with Middesk to register your business for state tax accounts when you hire employees or start working in a new state. We set up state income tax withholding and state unemployment insurance so we can run payroll and file taxes on your behalf.
We can start your registration after all of these are true:
You added a company work address in the new state.
You assigned that address to a new or existing employee.
You checked your Gusto Home page for a registration to-do.
If required, you registered with preliminary state agencies (like the Secretary of State or Department of Licensing and Regulatory Affairs) first and confirmed it's done.
States that require SOS registration before tax setup: Michigan, Missouri, New Jersey, New Mexico, and Vermont.
Middesk cannot help with registration if your business is:
A non-profit that is not a 501(c)(3)
A business that left a PEO
A business that bought another business that was already registered
A business that changed its legal entity type (for example, LLC to Corp)
A Limited Partnership (LP) or Limited Liability Partnership (LLP)
You must also:
Have a FEIN in Gusto
Not already have a tax account in that state
If you already registered with the state, Middesk will cancel the order and you will not be charged.
Included
Middesk registers your business for:
State income tax withholding
State unemployment insurance (SUI)
Not included
Middesk does not register your business for:
Local tax agency registration
Paid Family and Medical Leave (PFML) registration
Third-Party Agent (TPA) access
Power of Attorney (POA) authorization
Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.
The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:
The price
What is included
How long registration usually takes
You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.
You can also visit the Middesk Help Center to see estimated processing times for each state.
Here is what to expect when Middesk handles your registration:
You answer questions about your business, including:
Basic company info
Contact details
Addresses
Owner or officer info
State-specific details
Middesk reviews your information.
Middesk usually submits your registration within two business days.
A state agency may contact you to verify the request.
⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.
After your order is marked as complete, we add the charge to your next Gusto monthly invoice.
When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.
For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.
States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.
You can run payroll before registration finishes. However:
Gusto cannot file or pay taxes until all tax account numbers are added.
You may receive late notices or penalties. These are your responsibility.
For unemployment tax, use your state’s new employer rate until you receive the correct one.
Note: You can cancel orders before they are sent to Middesk. Once an order is submitted to Middesk, it cannot be canceled or refunded.
If you need help with any of the registration questions, check Middesk’s Help Center.
In your web browser:
Go to Taxes & Compliance → Tax setup.
Find [State name] Tax Setup.
Click Learn more under “Let us help you register.”
Review the price, process, and timeline. We do not charge you until after your order is complete.
Click Get started on Middesk.
Review everything carefully before submitting. Mistakes can delay registration.
In the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Taxes & compliance.
Scroll down to Quick links and choose Setup tax accounts.
Scroll down to [State name] tax setup. Tap Learn more.
Review the process, timeline, and pricing. We do not charge you until after your order is complete.
Tap Get started on Middesk.
Share your business information and review everything carefully before submitting. Mistakes can delay registration.
To check your Middesk registration status in Gusto:
Go to Taxes & Compliance → Tax setup.
Find the state and view the status.
Possible statuses include:
Tax registration in progress
We need more information
The state is working on your order
Your registration is complete
Your order is on hold (often due to state requirements)
You have existing tax accounts
We could not complete your registration
If you entered the wrong eligibility date, email [email protected].
Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.
Check the state-specific registration article to see if TPA or POA is required for your state.
If there is no TPA or POA section in the state article, it is not needed right now.
If TPA or POA requires an agency portal:
If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.
If Middesk does not create the account but the state requires portal access, you must create the account yourself.
You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.
To cancel your order:
Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.
In the Finish your [state] registration order banner, select Cancel order.
Q: Do I need a FEIN to use Gusto’s registration service?
A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.
Q: Why can’t I enter 0% ownership or add a commercial owner?
A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.
Q: What if the responsible party is international without an SSN or ITIN?
A: Middesk cannot help in this case. You will need to register directly with the state.
Q: What if I’m not liable for unemployment tax yet?
A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.
Q: I need to change information I already submitted. What do I do?
A: Email [email protected].
Q: What if the tax agency contacts me?
A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.
Q: When will my tax account numbers be available?
A: Timelines vary by state. Check Middesk’s guidance for estimates.
Q: Can Middesk close my state tax accounts?
A: No. You must close accounts directly with the state.
Visit the Middesk Help Center for help with registration-specific questions.
Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.
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, click Edit to enter your rate.
Enter your "Final Unemployment Experience" rate from your tax rate notice. This is the total of your:
UI rate (experience rate)
WF rate (workforce development rate)
Next, enter your Disability rate separately.
Your online Employer Access account: Your rates are available right after you register and are usually updated 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.
NJ WR-30* (New Jersey Employer Report of Wages Paid)
NJ-927* (New Jersey Employer's Quarterly Report)
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
NJ-500 form info: Gusto pays your monthly taxes electronically for you via an Electronic Funds Transfer (EFT). Since we make the payment, this counts as filing the form too (agency source). You do not need to file this form or do anything else in your account.
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
Revenue Agency: New Jersey Department of Treasury, Division of Taxation (DOT)
Phone: (609) 292-6400
Workforce or Labor Agency: New Jersey Department of Labor and Workforce Development (DOL)
Phone: (609) 633-6400
Learn how to close or reopen tax accounts.