New Jersey payroll tax rates Unemployment, disability, and family leave for 2026 and 2027

Four contributions, two payers

New Jersey runs several programs through one payroll account with the Department of Labor. Workers and employers both pay into some of them. The department’s rate information page lists them:

• UI, unemployment insurance. Workers and employers both pay.
• DI, temporary disability insurance. Workers and employers both pay.
• FLI, family leave insurance. Workers pay. The new-employer rate is 0 percent.
• WF/SWF, the workforce development and supplemental workforce funds. Workers and employers both pay.

All four go on the quarterly Form NJ-927. New Jersey payroll tax registration covers opening the account and the quarterly reports.

What comes out of the worker’s check

The disability rate goes up the most, from 0.19 to 0.24 percent. Family leave goes from 0.23 to 0.24 percent. Change both in your payroll software for checks dated in 2027.

The most a worker pays

The page lists rates and wage bases. Multiplying them gives the yearly maximum for one worker. We worked these out. They are not printed by the state.

For a worker earning under $46,400, every dollar is taxed at all four rates. A worker earning $40,000 in 2027 pays 0.9050 percent in total, or $362. That is an example you can redo.

One paycheck in 2027

Here is a $2,000 biweekly check in 2027, for a worker who has not reached either wage base. These are example figures you can redo.

The same check in 2026 had $3.80 of DI and $4.60 of FLI, so the total was $16.90. The worker sees $1.20 more taken out per check in 2027. New Jersey income tax withholding is on top of this and is a separate calculation.

When a worker passes a wage base

The two wage bases stop at different points. UI and WF/SWF stop once the worker’s 2027 wages reach $46,400. DI and FLI keep going until $177,100. A worker who earns $60,000 in 2027 stops paying UI and WF/SWF partway through the year but pays DI and FLI on every check. Your payroll software tracks this from year-to-date wages. If you switch software mid-year, carry the year-to-date figures over, or the new system will start the wage bases from zero.

What a new employer pays

Employer rates follow New Jersey’s fiscal year, July 1 to June 30, not the calendar year. The rate page lists new-employer rates for July 1, 2026 to June 30, 2027:

• UI: 2.6825 percent.
• DI: 0.50 percent.
• WF/SWF: 0.1175 percent.
• FLI: 0.0000 percent.

The new-employer UI rate has moved over the years. The page lists 2.9825 percent for 2022 to 2023, 3.2825 percent for 2023 to 2024, 2.9825 percent for 2024 to 2025, and 2.6825 percent for both 2025 to 2026 and 2026 to 2027.

On one worker earning at least $46,400 in 2027, the new-employer UI share is 2.6825 percent of $46,400, or $1,244.68. That is an example you can redo with the rate on your notice. It is far higher than in states with a $7,000 base. What is SUTA? shows how wide the spread is.

Why there are two calendars

Worker rates change on January 1. Employer rates change on July 1. That means:

• On January 1, 2027, update the worker DI and FLI rates and both wage bases.
• On July 1, 2027, use the employer rate on the notice for the new fiscal year.

Check that your software picked up the new worker rates. The employer rate is specific to you, so it comes from your notice.

Due dates

The rate page lists the NJ-927 and WR-30 due dates as April 30, July 30, October 30, and January 30. It also says no extensions are granted if the due date falls on a weekend or holiday. January 30, 2027 is a Saturday, so the fourth-quarter 2026 report is due by then. File on Friday, January 29.

If you also have Pennsylvania workers

Pennsylvania has its own worker unemployment tax, 0.07 percent with no wage cap, and a $10,000 employer wage base. Pennsylvania UC employer account covers it. The Pennsylvania page has the rest.

Next step

Check your software’s 2027 New Jersey rates against the table above before the first January payday. The methodology page explains how we grade the state side. Gusto is one plain link. Patriot is the other service on this site. The New Jersey page has the full first-hire setup.