What forms New Jersey employers and workers file for unemployment tax

New Jersey uses two main unemployment tax forms: Form NJ-927 for employers reporting quarterly payroll and tax liability, and Form NJ-927-W for workers filing claims. If you're an employer, you'll file NJ-927 four times a year to report wages paid to employees and calculate your unemployment insurance tax. If you're a worker who has lost a job, you won't file a tax form yourself — instead, you'll file a claim through the New Jersey Department of Labor and Workforce Development, which uses a different process than a tax form.

The state also uses Form NJ-500 for certain employers to report wages for workers in specific industries, and Form NJ-927-E for employers claiming experience rating adjustments. Which form you need depends on your role — employer or worker — and your industry classification.

Key Takeaways

  • Employers file Form NJ-927 quarterly to report payroll and unemployment tax; the due dates are the last day of the month following each quarter.
  • Workers do not file an unemployment tax form; instead, they file a claim through the New Jersey Department of Labor website or by phone.
  • Form NJ-927-W is used for wage reporting in specific situations, such as when an employer is reporting wages for a worker who may be ineligible.
  • Employers must keep payroll records for at least four years and report all wages, including tips and bonuses, on the quarterly form.
  • Late filing or underreporting wages can result in penalties, interest charges, and a higher unemployment tax rate in future years.

Employer quarterly reporting with Form NJ-927

If you run a business in New Jersey with employees, you must file Form NJ-927 every three months. The form asks for the total wages you paid to each employee during that quarter, your account number, and your business identification information. You report this information to calculate how much unemployment insurance tax you owe the state.

The filing important date are the last day of the month following each quarter: April 30 for Q1 (January–March), July 31 for Q2 (April–June), October 31 for Q3 (July–September), and January 31 for Q4 (October–December). You can file online through the New Jersey Department of Labor's employer portal, by mail, or through a payroll service that handles the filing for you.

Your unemployment tax rate depends partly on your experience rating, which is based on how many former employees have filed unemployment claims against your account. If you report wages accurately and on time, you may may have access to for a lower rate. If you file late or report incomplete information, the state may assess penalties and adjust your rate upward.

What information to include on Form NJ-927

Form NJ-927 requires you to list each employee's name, Social Security number, and total wages paid during the quarter. You must include all compensation: regular wages, overtime, bonuses, commissions, and tips. You do not include fringe benefits like health insurance premiums or retirement contributions, but you do include taxable wages.

The form also asks for your business account number, which the state assigns when you first register as an employer. If you have multiple locations or business entities, each one may have a separate account number, and you'll file a separate Form NJ-927 for each. At the bottom of the form, you calculate your total payroll for the quarter and your unemployment tax liability based on your current rate.

Keep copies of your filed forms and supporting payroll records for at least four years. The state may audit your account and request documentation to verify the wages you reported, especially if there is a discrepancy between what you reported and what employees claim they earned.

Filing a worker's claim instead of a tax form

If you have lost your job or had your hours reduced, you do not file a tax form. Instead, you file a claim for unemployment benefits through the New Jersey Department of Labor. You can file online at nj.gov/labor, by phone at 1-888-209-8045, or in person at a local career center.

When you file a claim, the state contacts your former employer to verify your wages and the reason for separation. Your employer will receive a notice asking them to respond within ten days. This is where Form NJ-927 matters to you: if your employer reported your wages accurately on their quarterly forms, the state can quickly confirm how much you earned and calculate your weekly benefit amount.

If your employer did not report your wages or reported them incorrectly, your claim may be delayed or reduced. You have the right to dispute the employer's response and provide your own documentation, such as pay stubs or a signed employment contract.

When Form NJ-927-W is used

Form NJ-927-W is a supplemental wage report that employers file in specific situations. It is typically used when an employer needs to report wages for a worker who may not be covered by unemployment insurance — for example, a worker who is self-employed, an independent contractor, or a family member working in a family business. It is also used to report wages that were not included on the regular quarterly Form NJ-927.

In some cases, a worker may request that their employer file Form NJ-927-W to create a record of wages for a future claim. This is less common but can happen if there was a dispute about whether the worker was actually employed or if the wages were not properly documented the first time.

If you are unsure whether you need to file Form NJ-927-W, contact the New Jersey Department of Labor's employer services line. Filing the wrong form or failing to file when required can delay a worker's claim and may result in penalties for the employer.

Experience rating and how it affects your tax rate

Your unemployment tax rate in New Jersey is not fixed. It changes based on your experience rating, which measures how many of your former employees have filed successful unemployment claims. If few or no employees have claimed benefits, your rate is lower. If many employees have claimed benefits, your rate is higher.

The state calculates your experience rating annually, usually in the fall, and notifies you of your rate for the following year. The rate can range from 0.3% to 5.4% of payroll, depending on your industry and claims history. Employers new to New Jersey start at a standard rate, usually around 2.7%, until they have been in the state for four years and have enough claims history to receive an individual rate.

You can lower your future rate by managing separations carefully — for example, by documenting performance issues before terminating an employee, which may help you win a dispute if the employee files for benefits. You can also review the state's notice of your rate and file an appeal if you believe the calculation is wrong or if you have information about claims that should not count against you.

Penalties and consequences for late or incorrect filing

If you file Form NJ-927 late, the state charges a penalty. The penalty starts at 5% of the tax due and can increase to 10% or more if the filing is significantly overdue. You also owe interest on any unpaid tax, calculated daily from the original due date.

If you underreport wages — either intentionally or by mistake — the state may assess back taxes, penalties, and interest. The state may also refer the case to the Department of Revenue for investigation if there is evidence of fraud. Underreporting wages also affects your experience rating: if an employee later files a claim based on wages you did not report, you may be charged for that claim even though you did not pay the tax on those wages.

To avoid penalties, file on time and report all wages accurately. If you cannot file by the important date, contact the Department of Labor before the due date to request an extension. Most requests for reasonable extensions are granted if you ask in advance.

How to file Form NJ-927 online and by other methods

The easiest way to file is through the New Jersey Department of Labor's online employer portal. You log in with your account number and password, enter your payroll data, and submit the form electronically. The state confirms receipt when ready, and you receive a confirmation number for your records.

If you use a payroll service or accountant, they can file on your behalf. You provide them with your quarterly payroll information, and they handle the filing and payment. Many payroll services integrate directly with the state system and file automatically.

You can also mail a paper Form NJ-927 to the address listed on the form, but mailing takes longer and you should send it at least one week before the important date to may support it arrives on time. Payment can be made online, by mail, or through an electronic funds transfer (EFT) arrangement, which many employers use for regular quarterly payments.

Frequently Asked Questions

What happens if I file Form NJ-927 late?

You will owe a penalty starting at 5% of the tax due, plus interest calculated daily from the original due date. The penalty can increase to 10% or more if the filing is very late. Contact the Department of Labor before the important date if you need extra time; most reasonable extension requests are granted.

Do I have to report tips and bonuses on Form NJ-927?

Yes. Form NJ-927 requires you to report all wages paid to employees, including tips, bonuses, commissions, and overtime. The only common exclusions are certain fringe benefits like health insurance premiums paid by the employer, but taxable wages must be included.

Can I file Form NJ-927 on behalf of my employer?

Yes. A payroll service, accountant, or authorized representative can file on your behalf. You will need to provide them with your account number and quarterly payroll data. Many employers use payroll services specifically to handle quarterly filing and may support it is done on time.

What if my employer did not report my wages correctly on Form NJ-927?

When you file a claim for unemployment benefits, the state will contact your employer to verify your wages. If there is a discrepancy, you can dispute it and provide your own documentation, such as pay stubs or a contract. The state will investigate and adjust your benefit amount if your wages were underreported.

How long do I need to keep copies of Form NJ-927?

Keep copies of your filed forms and supporting payroll records for at least four years. The state may audit your account and request documentation to verify the wages you reported, especially if there is a question about a worker's claim or your tax liability.