New Jersey Unemployment Tax Rules

Coverage: Any business paying employee compensation of at least $1,000 in either the current or preceding calendar year.

Employer Rates: 0.3% — 5.4% (2007); new employer 2007: 2.8% (may be liable for up to 1.1% to disability fund)

Taxable Wage Limit: $25,800 for 2006

Employee Withholding: UI 0.003825 DI 0.005000 WF/SWF 0.000425 January 1, 2005 to June 30, 2006.

Administration:

Department of Labor and Industry
Division of Programs, Unemployment, and Disability Insurance Services
John Fitch Plaza
Web site: http://www.nj.gov/labor/ea/ea2006.html
P.O. Box 058
Trenton, New Jersey 08625-0058
Telephone: 609-292-9626