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%; 2.6825% (no experience)

Taxable Wage Limit: $22,100 for 2001; $23,500 for 2002

Employee Withholding: None

Administration:

Department of Labor
Division of Programs
John Fitch Plaza
CN 058
Trenton, New Jersey 08625-0058
Telephone: 609-292-2460