New Jersey tax agency

• New Jersey Division of Revenue (DOR) - income tax withholding and unemployment tax 

Register a new company

If this is your first time running payroll in New Jersey, you can register with the New Jersey Division of Revenue online. In most cases, your NJ Employer Registration Number will be the same as your Federal EIN, but they also have three extra numbers at the end (123456789-000). You should receive your number instantly after registering online. The suffix is typically '000,' but can sometimes be 001, 002, or some other number. If you cannot locate the three digit number, you can call the agency at (609) 292-9292 to confirm the correct suffix.

After you have paid $1,000.00 in wages you must submit a NJ-REG form to the Division of Revenue. Or you can register online here. This information will be forwarded to the Department of Labor and Workforce Development, which will determine your liability for Unemployment.

Experience rate

The Final Unemployment Experience Rate includes your NJ Unemployment Experience Rate and your Workforce Development Rate, and it can be found on the Notice of Employer Contribution Rates that's mailed to you each year. Rates generally change every year in New Jersey and are typically effective July 1.

• Please note: There are two different experience rates, one for the employer and one for the employee. Enter only the employer portion into Gusto. The Unemployment Experience rate typically takes effect on July 1 each year. If you're unsure of your rate, call the agency at (609) 633-6400.
• Click here to view state-by-state new employer rates and wage bases.

Methods for finding your New Jersey tax rates

• Call the New Jersey Department of Labor at (609) 633-6400.
• Review your Notice of Employer Contribution Rate (Form AC-174.1).
• Review your NJ-927. 

Unemployment Insurance account number 

Once you register for unemployment insurance, your New Jersey Department account number will be in the following format: 0-123456789-00000. The nine digits are your Federal Employer Identification Number (FEIN), and the prefix and the suffix are zeros. Because you enter your FEIN in Gusto with your federal tax information, Gusto does not require that you also input your New Jersey unemployment insurance account number in our system.

New Jersey local taxes

If you'll be paying payroll taxes to a local municipality in New Jersey, you must register your business in each city where you do business. For Jersey City, Gusto automatically registers your company when we file your first Jersey City return.

• Jersey City, NJ
  • Gusto automatically collects Jersey City tax from all applicable employers at the end of each quarter (based on the addresses in Gusto).
    • Gusto does not need an account ID because we use your FEIN to file. 
    • This tax is only calculated on employees that work in Jersey City but do not live in Jersey City.

For other localities, registration is available online at:

• Newark, NJ
  • Click on the Payroll Tax Booklet