---
title: "New Jersey Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/new-jersey/"
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description: "Complete statutory guide to New Jersey State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under N.J.S.A. 34:11-56a."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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> **Canonical Source:** [https://statepayrules.com/payroll-taxes/new-jersey/](https://statepayrules.com/payroll-taxes/new-jersey/)
>
> *Complete statutory guide to New Jersey State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under N.J.S.A. 34:11-56a.*

### Managing payroll or shift workers in New Jersey?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in New Jersey

In New Jersey, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under N.J.S.A. 34:11-56a.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help New Jersey Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

New Jersey minimum wage ($15.13/hr) reached statutory milestone under 2019 legislation. Mandatory Earned Sick Leave Act applies.

### Calculate Take-Home Pay

Compute net paycheck after FICA & New Jersey state taxes.

## Automate New Jersey Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 New Jersey overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### New Jersey Statutory Guides

- [New Jersey Payday Laws →](https://statepayrules.com/payday-laws/new-jersey)
- [New Jersey Meal & Rest Breaks →](https://statepayrules.com/break-laws/new-jersey)
- [New Jersey Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/new-jersey)
- [New Jersey Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/new-jersey)

#### Compare New Jersey Pay Rules

- [New Jersey vs New York →](https://statepayrules.com/calculator/compare/new-jersey-vs-new-york)
- [New Jersey vs Pennsylvania →](https://statepayrules.com/calculator/compare/new-jersey-vs-pennsylvania)

#### New Jersey Profession Tools

- [New Jersey Registered Nurse →](https://statepayrules.com/calculator/new-jersey/registered-nurse)
- [New Jersey Fast Food & Counter Worker →](https://statepayrules.com/calculator/new-jersey/fast-food-worker)
- [New Jersey Construction Laborer →](https://statepayrules.com/calculator/new-jersey/construction-laborer)
- [New Jersey Electrician →](https://statepayrules.com/calculator/new-jersey/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in New Jersey for 2026?** The 2026 statutory minimum wage in New Jersey is $15.49 per hour under N.J.S.A. 34:11-56a.
- **Does New Jersey require daily overtime pay?** New Jersey does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in New Jersey allowed to take a tip credit?** Yes, New Jersey allows employers to take a maximum tip credit of $9.87/hr against tipped workers, requiring a minimum direct cash wage of $15.49/hr.
- **What is the SUI wage base limit in New Jersey?** In New Jersey, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (N.J.S.A. 34:11-56a).
- **Does New Jersey have state income tax or SDI withholdings?** Payroll withholdings in New Jersey depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

---

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