Employer payroll taxes in New Jersey for 2026
On top of each paycheck, a New Jersey employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $6,110.40 a year, so the employee costs $66,110.40.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| New Jersey unemployment (SUTA) | 2.8% for new employers | First $44,800 |
| NJ disability insurance | 0.5% | First $44,800 |
New Jersey unemployment tax (SUTA)
New Jersey employers pay state unemployment tax on the first $44,800 of each employee's wages in 2026. A new employer starts at 2.8%, and experienced employers pay from 0.5% to 5.8% depending on their layoff history.
New employers pay 2.8% on the first $44,800, including the workforce fund. Employees pay their own share too.
New Jersey employees also pay unemployment tax out of their own wages. The calculator withholds it with the employee's taxes.
New Jersey paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| NJ disability insurance | 0.5% | First $44,800 | All employers |
What an employee costs in New Jersey
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $3,327.00 | $33,327 | 11.1% | $25,552 |
| $40,000 | $4,422.00 | $44,422 | 11.1% | $33,226 |
| $50,000 | $5,345.40 | $55,345 | 10.7% | $40,611 |
| $60,000 | $6,110.40 | $66,110 | 10.2% | $47,994 |
| $75,000 | $7,257.90 | $82,258 | 9.7% | $58,218 |
| $100,000 | $9,170.40 | $109,170 | 9.2% | $73,960 |
| $125,000 | $11,082.90 | $136,083 | 8.9% | $89,628 |
| $150,000 | $12,995.40 | $162,995 | 8.7% | $104,861 |
Withholding from New Jersey paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and New Jersey income tax, along with NJ disability insurance, NJ family leave insurance, NJ unemployment insurance, NJ workforce fund. Employees checking their own pay can use the New Jersey paycheck calculator. Running a bonus? Use the bonus payroll calculator.
New Jersey employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border New Jersey, Delaware has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| New Jersey | $1,478.40 | $6,110.40 | $66,110 |
| Delaware payroll calculator | $285.95 | $4,917.95 | $64,918 |
| New York payroll calculator | $721.60 | $5,353.60 | $65,354 |
| Pennsylvania payroll calculator | $382.20 | $5,014.20 | $65,014 |
Sources
New Jersey unemployment and program rates come from the state's own 2026 figures: nj.gov, nj.gov, nj.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.