Employer & worker
Identify the legal employer, W-2 status, joint-employment duties and the RN’s actual overtime exemption. A license or per-visit rate alone does not establish exemption.
THE NJ PAYROLL FIELD GUIDE2026 rules · Reviewed October 16, 2026
From hours worked
to every dollar owed.
The rules, the calculations, and where the money goes.
A practical guide to W-2 RN payroll in New Jersey. Follow the calculation order, understand each tax, and check the facts that change what Task Health must pay.
How to use this guide
2026 W-2 payroll, with private-employer/state-plan examples. Confirm the actual worker, business, residence, plan and city coverage. Examples explain the method; they do not establish a payable bill.
01
Set the facts before the rates.
The same gross pay can produce different taxes. These inputs determine which rules apply.
Workweek & payday
Record the fixed 168-hour workweek, all work performed, pay frequency and actual payment date. Overtime follows the workweek; tax deposits generally follow payday.
Forms & locations
Obtain W-4, NJ-W4 and any valid reciprocity certificate. Track residence, work locations and supervising/reporting offices with effective dates.
Separate wage ledgers
Keep current and year-to-date wages for each tax. Federal income, Social Security, Medicare, FUTA, NJ income and state contributions can all have different bases.
Rates, plans & elections
Use the employer’s assigned UI/DI notice, plan approvals, benefit elections and garnishment orders. New-employer rates are examples until confirmed.
Calendar & prior payments
Keep IRS deposit status, prior liabilities, payments, quarterly city payroll and annual headcount. A balance already paid must not be paid twice.
Use the required-input library for all 29 input groups. Keep SSNs, bank information and personnel records in the secure payroll system.
02
First calculate the wages actually owed.
Visit payments are only one part of the wage calculation.
Capture every compensable hour.
Include visits, documentation, calls, required training, meetings and travel between assignments. Test on-call time and interrupted breaks. Remove overlapping minutes; ordinary commuting is generally treated separately.
Apply the promised rates and wage floor.
Reconcile earned units, hourly work, bonuses, canceled visits and unpaid work. The general NJ minimum wage is $15.92/hour in 2026; confirm the applicable category. Review reporting-pay and required-expense shortfalls.
Recalculate the regular rate and overtime.
For covered nonexempt RNs, use the fixed workweek and generally the hours over 40. Allocate nondiscretionary bonuses to the weeks earned. Salary, fees, exemptions and healthcare exceptions need their own legal tests.
Add leave pay, adjustments and benefits correctly.
Paid leave is generally not hours worked for overtime. Add leave wages and corrections once; keep nontaxable reimbursements separate. Noncash taxable benefits can increase a tax base without increasing cash pay.
Build each tax’s wage base separately
Gross cash wages + taxable noncash benefits − exclusions allowed for that particular tax = that tax’s wages.
“Pretax” for federal income tax does not necessarily mean exempt from FICA or NJ income tax.Federal fringe benefitsNJ wage treatment03
The federal and NJ tax map.
Employee amounts reduce take-home pay. Employer amounts add to company cost. Select a tax for its calculation, or open its payment and reporting instructions.
Paying these taxes in practice? See the four payment workflows, government websites and API options →
| Tax / contribution | Employee pays | Employer pays | Taxable wage limit / basis | Where to pay & report |
|---|---|---|---|---|
| W-4 + 2026 tables | No matching tax | Federal income-tax wages | IRS · Form 941 | |
| 6.2% | 6.2% | $184,500 per employee / 2026 | IRS · Form 941 | |
| 1.45% | 1.45% | All Medicare wages · no annual cap | IRS · Form 941 | |
| 0.9% above threshold | None | This employer’s wages above $200,000 | IRS · Form 941 | |
| None | 6%; usually 0.6% with full credit | $7,000 per employee / year | IRS · Form 940 | |
| NJ-W4 + NJ tables | No matching tax | NJ taxable wages · residence/source rules | NJ Treasury · withholding | |
| 0.3825% | Assigned rate; new employer 2.6825% | $44,800 per employee / 2026 | NJ employer contributions | |
| 0.0425% combined | 0.1175% combined | $44,800 per employee / 2026 | NJ employer contributions | |
| 0.19% · state plan | Assigned rate; new employer 0.5% | Employee $171,100 / employer $44,800 | NJ employer contributions | |
| 0.23% · state plan | None under state plan | $171,100 per employee / 2026 | NJ employer contributions |
6.2% × max(0, min(current Social Security wages, $184,500 − prior Social Security wages)). Calculate each side separately.
Use tax-specific year-to-date wages for this employer. Employer changes, common paymasters and predecessor/successor rules need their own treatment.
HOW TO PAY & REPORT THIS TAX
Open walkthrough A →Social Security
- Who receives the money?
- U.S. Treasury / IRS, credited to the employer’s EIN and Form 941 tax period.
- What amount do I send?
- Add both the employee 6.2% and employer 6.2% amounts to the combined IRS deposit. Do not send a separate tax payment to SSA.
- Where do I report it?
- IRS Form 941, line 5a for Social Security wages; line 5b applies to taxable tips, if any. Reconcile both tax shares and allowable adjustments.
- What about each employee?
- W-2 boxes 3 and 4 report Social Security wages and the employee’s tax; box 7 applies to tips. The employer match is not employee withholding on the W-2.
Website / API route. Money: bank-originated tax ACH credit or an enrolled EFTPS batch/bulk arrangement. Returns: IRS Modernized e-File (MeF), including its authorized A2A interface. Payment access and filing approval are separate. See integration requirements →
The walkthrough below explains the account setup, payment steps, due dates and confirmation records. These links open government services; this guide does not transmit money or returns.
Effective dates matter. NJ employer UI/DI rates can change on July 1; wage limits and employee rates are calendar-year rules. Read the actual notice, including state/private-plan coverage. Use 2026 figures only for the applicable 2026 payments.
Federal withholding is a table calculation.
Use the appropriate 2026 Publication 15-T worksheet. For an automated method, adjust and annualize wages as instructed, apply the filing-status table, then apply credits, pay frequency and extra withholding. Keep the calculation’s W-4 version.
2026 worksheets and tablesNJ withholding has its own instructions.
Select the correct NJ-WT table and pay period using NJ-W4. Account for allowances, additional withholding, sourcing and valid exemptions. NJ-WT’s current PDF is labeled September 2025; pair it with current Taxation guidance.
NJ-WT calculation instructions04
Apply limits to the current payment.
A wage cap limits the taxable portion of a payment. It is not a flat tax on the employee’s annual salary.
INTERACTIVE EXAMPLE · 2026
Watch the taxable amount change.
Enter wages for the selected tax. This demonstrates one contribution, not a complete paycheck.
6.2% per side. Use this employer’s Social Security wages, with applicable predecessor rules.
ANNUAL WAGE LIMIT · $184,500
This payment’s taxable portion
$500.00max(0, min(current wages, annual limit − prior YTD))Employee contribution$31.00
Employer contribution$31.00
Once the limit is reached, this tax stops for the remaining covered wages that year. Other taxes continue under their own rules.
Per-line rounding to cents · No negative corrections or successor adjustments05
Determine city coverage before adding 1%.
Newark and Jersey City are separate employer payroll-tax jurisdictions. Neither is an automatic employee deduction.
EMPLOYER PAID · QUARTERLY
Newark payroll tax
1%of the properly determined covered payroll base
2026 return & instructions- Establish the connection to the city. Check services performed there and the applicable supervision/reporting-location rules. Both cities exclude domestic services in a private residence; determine how the actual RN services are classified.
- Build the entire quarter’s covered wages. Test the $2,500 small-payroll rule. The booklet uses both “less than” and “does not exceed” wording; confirm the exact boundary and which base applies before claiming relief.
- Apply supported relief. The 2026 return uses resident-wage relief above a 50% resident-workforce threshold, with hire-order documentation.
- Calculate and reconcile. Covered taxable payroll × 1%, adjusted for credits and previous payments. Keep allocation evidence if multiple jurisdictions are involved.
Resolve conflicting resident-relief instructions.
The city landing page describes a 0.5% reduced rate, while the return and ordinance describe a different resident-wage method. Obtain a documented city interpretation before reducing tax.
Compare the city landing pageA $10,000 covered, non-exempt tax base produces $100 at 1%. That arithmetic is only usable after coverage, quarterly thresholds and relief are established. Do not add both cities merely because both appear in this guide.
06
Annual assessments have their own logic.
These employer bills sit outside ordinary weekly tax withholding. Use the assessment year, correct base and named payer.
A HEADCOUNT CHARGE
Catastrophic Illness Fund
Count distinct NJ employees reported during the calendar year. A person who worked one week still counts as one; a rehire with the same SSN counts once for that year.
No time proration. No payout to the employee when they leave. The employer pays NJ’s annual assessment bill.
NJ assessment instructions55 employees × $1.50$82.50Annual employer assessment · illustrative count
State-plan disability assessments
4F deficit + experience-rating costs. Apply each annual bill’s rate to its specified disability wage base. These are separate from regular TDI contributions.
Private-plan assessments
Private 4F + administration. Establish whether the self-insured employer or insurer is billed. Check combination plans and avoid counting a carrier-funded cost twice.
Industry-based assessments
Right to Know: $4 per employee, $75 annual minimum. Pollution Prevention: $2 per employee, no minimum. Both require the covered-industry/NAICS test.
Optional accounting approach: reserve an estimated annual expense, then reconcile it to the actual bill. The estimate is not a weekly tax deposit or a departing employee’s entitlement. All seven NJ assessment types
07
Include leave, benefits and lawful deductions.
A correct tax subtotal is only part of total payroll cost.
Track hours and the pay rate.
For covered employees, accrue 1 hour per 30 hours worked up to 40 required hours in the benefit year, or use permitted frontloading. Test the narrow per-diem healthcare exception rather than assuming all visit-based RNs qualify.
Balance = opening + earned/reinstated − used − lawful payoutFor variable or piecework pay, use eligible earnings over the preceding seven worked days divided by hours worked in those days, excluding OT premium and respecting minimum wage. Apply use, carryover and rehire rules separately; no automatic termination cash-out.
NJ sick-leave rulesUse the policy and workforce facts.
Workers’ compensation estimates use payroll by classification, insurer rates and policy modifiers; reconcile to the policy audit. Health premiums use actual elections and employee/employer shares.
Estimated WC cost = class payroll ÷ 100 × policy rate, then policy adjustmentsACA employer status uses prior-year full-time employees plus full-time equivalents and aggregation rules. Test coverage, affordability, continuation and reporting separately. NJFLA/FMLA and TDI/FLI job protection are not satisfied by paying tax.
Workers’ compensationACA headcountApply elections and program rules.
Check RetireReady NJ coverage, including the amended employee threshold and business history, or a qualifying retirement plan. Calculate elected/default deductions, opt-outs, limits and timely remittance. Roth IRA contributions do not reduce taxable wages.
For covered employers, apply commuter-benefit elections and current federal/NJ limits. Calculate an employer match only where the plan or agreement requires it.
RetireReady NJCommuter benefitsUse the order, authorization and policy.
Apply lawful deduction authorizations and garnishment priorities. Ordinary garnishments, support, levies and bankruptcy orders have different limits. Calculate final wages and promised PTO/severance under applicable terms; no universal departure percentage exists.
Track qualifying FLSA overtime premium separately for 2026 reporting. The employee’s qualified-overtime deduction does not make all overtime exempt from withholding or FICA.
Garnishment limits2026 W-2 reportingPAY THE EMPLOYEE
Net cash pay
Gross cash wages − employee tax withholding − authorized benefit/retirement/other deductions + nontaxable reimbursements.
MEASURE COMPANY COST
All-in employer cost
Gross wages + employer payroll/city taxes + employer benefits, insurance and fees + reimbursements. Keep noncash accruals and cash payments distinct.
RECONCILE THE MONEY
Funding & liabilities
Match net payments, employee deductions, employer contributions and provider payments to payroll liabilities, prior payments and bank settlement.
08
Pay the liability. File the return. Keep both receipts.
Calculating a tax, transmitting a payment and filing a report are separate steps.
THE MONEY MOVES FROM YOUR BUSINESS BANK ACCOUNT
Ten tax lines. Four payment workflows.
You withhold the employee amounts from gross pay, add the employer amounts, and remit the resulting liabilities under your employer accounts. Medicare and Social Security payroll taxes are paid to the IRS. Their names describe the tax; they are not separate payees.
IRS payment and reporting instructionsAIRS · Form 941Federal income withholding + employee and employer Social Security + employee and employer Medicare + employee Additional Medicare.↓BIRS · Form 940Employer federal unemployment tax only. It is separate from both Form 941 deposits and NJ unemployment contributions.↓CNJ Treasury · withholdingNJ income tax withheld from employees. Keep it distinct from the NJ unemployment, workforce, disability and family-leave amounts, even when the quarterly return combines them.↓DNJ employer contributionsThe required employee and employer UI, WF/SWF, TDI and FLI contributions under the state-plan assumptions. These funds do not each have a separate checkout.↓
“HOW DO I TELL MEDICARE I PAID?”
One deposit, then a return with the breakdown.
Illustration: $1,000 of wages below the Social Security cap and Additional Medicare threshold. Assume federal income withholding is $100. No adjustments or credits.
Pay $253 to the IRS as a Form 941 deposit. On the quarterly return, report income withholding on line 3, Social Security on line 5a and Medicare on line 5c. Include the deposit in the quarter’s total deposits on line 13.
At year-end, W-2 data filed with SSA identifies each employee’s wages and withholding. You do not send this payroll tax to Medicare.gov or submit a Medicare benefit claim.
- Federal income withholding
- $100.00
- Social Security · $62 + $62
- $124.00
- Medicare · $14.50 + $14.50
- $29.00
- Combined IRS deposit
- $253.00
FUTA and all NJ amounts follow their own workflows. Employee net pay is another bank payment.
A
Pay the IRS: withholding + FICA
U.S. Treasury / IRS, credited to the employer’s EIN and Form 941 tax period.
Federal income withholding + employee and employer Social Security + employee and employer Medicare + employee Additional Medicare.
- Set up the business payment channel
Enroll the business in EFTPS with its EIN and bank information, or use IRS Direct Pay for businesses / an eligible Business Tax Account. Complete identity verification and enrollment before the first deposit deadline.
- Schedule the money movement
Choose Form 941 and Federal Tax Deposit. Enter the wage-payment quarter and year, combined amount, bank account and settlement date. Review and authorize the bank debit. Keep the component amounts in your ledger; this is a combined employer deposit, not a payment per nurse.
- Submit the quarterly tax return separately
File Form 941 with the IRS using approved e-file software or the permitted paper process. Report the tax components and reconcile deposits on line 13. Use line 16 or Schedule B for tax liabilities as required; these reflect liability dates, not deposit dates. Use Form 944 only if the IRS assigned it.
- When to move the money
- Monthly depositors generally pay by the 15th of the next month. Semiweekly: Wednesday–Friday paydays → following Wednesday; Saturday–Tuesday → following Friday. The $100,000 next-business-day rule can override this. Determine the schedule from the IRS lookback rules, not how often you run payroll.
- When to file the report
- Form 941: April 30, July 31, October 31 and January 31, subject to the applicable IRS weekend/holiday and timely-deposit extensions. Deposits may be due much earlier.
- Proof to save
- Save the payment confirmation, settlement date and bank debit; verify the IRS account posting. Separately retain the filed 941 and accepted e-file acknowledgement (or paper-filing proof).
B
Pay the IRS: FUTA separately
U.S. Treasury / IRS, credited to the employer’s EIN and Form 940 tax year.
Employer federal unemployment tax only. It is separate from both Form 941 deposits and NJ unemployment contributions.
- Accumulate the FUTA liability
Calculate the employer’s FUTA for the quarter and add any undeposited amount carried from earlier quarters. Apply the actual state credit and any credit reduction.
- Make a Form 940 deposit
In EFTPS or IRS Direct Pay for businesses, select Form 940 / Federal Tax Deposit and the applicable year. Enter the FUTA amount and payment date and authorize the bank debit. Do not add FUTA to a Form 941 deposit.
- File the annual return
Submit Form 940 to the IRS and reconcile the year’s FUTA deposits, state unemployment credit and any remaining balance. Use the applicable tax-year form and Schedule A when required. The latest instructions currently displayed are for 2025; check for the 2026 release before annual filing.
- When to move the money
- When cumulative undeposited FUTA exceeds $500 at quarter-end, deposit by the last day of the following month. At $500 or less, carry forward; at year-end, a remaining $500 or less may be deposited or paid with the return under the instructions.
- When to file the report
- Annual Form 940 is generally due January 31 after year-end; the IRS weekend/holiday rules and timely-deposit extension can apply.
- Proof to save
- Keep the 940 payment confirmations, bank settlement, accepted annual return, and records supporting the state unemployment credit.
C
Pay New Jersey: income withholding
State of New Jersey, Division of Taxation; electronic filing/payment is provided through Treasury / DORES.
NJ income tax withheld from employees. Keep it distinct from the NJ unemployment, workforce, disability and family-leave amounts, even when the quarterly return combines them.
- Open the employer payroll service
Use NJ’s official payroll File or Pay link. Sign in with the registered NJ taxpayer ID and PIN. Choose the tax period and the withholding payment or return appropriate to the employer’s assigned frequency.
- Authorize a state payment
Use the portal’s e-check / bank debit option, enrolled EFT debit, or bank-originated ACH credit. Enter the amount, tax period and settlement date. Pay only the remaining liability after correctly allocated earlier payments and credits; keep any processing fee separate.
- Reconcile the quarter and year
File NJ-927 or NJ-927-W with the withholding totals and prior payments. At year-end submit NJ-W-3 and the required W-2 information to NJ, in addition to the separate federal/SSA submission.
- When to move the money
- NJ’s webpage says prior-year withholding of $10,000 or more makes a weekly payer: pay by the following Wednesday. Otherwise, first/second-month withholding of $500 or more uses NJ-500 by the next month’s 15th; smaller amounts and the third month reconcile with the quarterly return. See the source-conflict note below before applying the exact $500 boundary or weekly NJ-500 workflow.
- When to file the report
- NJ-927 / NJ-927-W: generally the 30th after quarter-end. NJ-W-3 and the required state wage statements: generally February 15 after year-end. Confirm the current account calendar and the NJ deadline conflicts noted below.
- Proof to save
- Save the payment reference and bank settlement, the NJ-927 acknowledgement, year-end NJ-W-3/W-2 acceptance, and the state account’s allocation to the correct period.
D
Pay New Jersey: employment contributions
State of New Jersey for NJDOL Division of Employer Accounts, through the Treasury employer filing/payment service.
The required employee and employer UI, WF/SWF, TDI and FLI contributions under the state-plan assumptions. These funds do not each have a separate checkout.
- Prepare NJ-927 and WR-30
Build NJ-927’s quarterly contribution totals using the actual rates and each tax’s wage cap. Prepare WR-30 with each employee’s name, SSN, reportable gross wages and base weeks. WR-30 reports wages; NJ-927 calculates and reconciles the contribution liability.
- File and pay through the employer service
Open NJ payroll filing, select the quarter and submit both returns. Use its contribution-payment process and authorize e-check / bank debit, enrolled EFT, or a correctly formatted ACH credit through your bank. Reconcile amounts already paid so they are not paid twice.
- Verify each submission and the payment
Save a confirmation for NJ-927, a separate acceptance for WR-30, and the payment reference. Match the debit to the employer account. Employee benefit-claim portals are not the employer’s contribution-payment destination.
- When to move the money
- Contributions are due quarterly. NJDOL lists April 30, July 30, October 30 and January 30. Its deadline guidance differs from some Taxation instructions on weekends/holidays; use the earlier date while resolving the applicable instruction.
- When to file the report
- NJ-927 and WR-30 are also quarterly. A payment does not substitute for either return. Follow zero-payroll filing requirements while the account remains active.
- Proof to save
- Keep both return acceptances, the contribution calculation by fund, the bank settlement and the state account posting. Handle approved private DI/FLI plans under their own reporting and insurer-payment terms.
What actually moves the money?
ACH debit / e-check: you authorize the government service to pull a specified amount from your business bank account on a selected date.
ACH credit: you instruct your bank to send a tax payment using the required tax addendum: taxpayer ID, tax type, period and amount. Ask whether the bank supports tax payments, not just ordinary ACH transfers.
Use the payment channel’s cutoff and settlement rules. A scheduled instruction or confirmation is not, by itself, proof that the bank transfer settled and the tax account received it.
Cutoffs and payment types matter.
The current 2026 Form 941 instructions allow EFTPS same-day payments up to $1 million before 3 p.m. Eastern on a business day. Larger payments must be submitted by 8 p.m. Eastern the day before the deposit is due. Confirm the live channel’s available settlement date.
Federal tax deposits use a deposit payment type. Card payments or electronic funds withdrawal attached to an e-filed 941 are for a permitted balance due, not a substitute for required deposits.
NJ changed its ACH-credit bank information in 2026. Obtain current instructions from DORES; use CCD+/TXP and the correct tax code. NJ’s EFT program does not accept ordinary wires. Check any bank debit block before scheduling a pull.
BUILDING YOUR OWN PAYROLL SOFTWARE01 · FEDERAL MONEY 02 · FEDERAL RETURNS 03 · NJ RETURNS & MONEY 04 · EMPLOYEE YEAR-END WAGES
Websites today. Approved integrations for automation.
A payment instruction moves money. A tax return reports liability. A wage report identifies employees. Your system must handle the appropriate submission and acknowledgement for each.
Bank / EFTPS payment channels
For manual use, EFTPS and IRS Direct Pay for businesses support deposits. For automation, arrange bank tax ACH credit or the applicable enrolled EFTPS batch/bulk service. EFTPS Batch Provider software is aimed at providers or multiple taxpayer IDs; it is not a general public REST payment endpoint.
A bank API is usable only if the bank supports the required tax-payment format and settlement rules. An ordinary transfer API is insufficient by itself.
EFTPS and Batch Provider informationFederal tax ACH requirementsIRS Modernized e-File (MeF)
Forms 941 and 940 can be filed through approved software. To build a direct filing integration, follow the IRS e-file application process, obtain the applicable transmitter credentials, implement the current schemas/business rules, and complete required assurance testing and software approvals.
MeF provides an Application-to-Application interface for authorized transmitters. It is not an anonymous API, and filing a return does not make the payroll deposits.
Developer approval and testingMeF A2A documentationDORES secure bulk filing + EFT
Register with DORES for secure bulk filing, obtain the current NJ-927/WR-30 layouts and submit a test file for approval. NJ supports Axway/SFTP workflows; its filing-options page directs filers with 100 or more documents to the bulk service. Confirm eligibility and setup with DORES.
Approved NJ-927 bulk files may include payment instructions; separate EFT is another option. WR-30 submission alone does not pay contributions. No general self-service payroll REST API is documented in this guidance.
Bulk registration, layouts and testingFiling options and eligibilityEFT enrollmentSSA Business Services Online
Register for SSA employer access through Login.gov or ID.me. Use W-2 Online or generate the required EFW2 wage file for upload through BSO; retain the submission’s processing status. File required NJ wage information separately.
SSA’s EWR web service is currently closed to new users/consolidators. Existing access is a separate arrangement. BSO wage-file upload remains available; this reporting service does not collect payroll tax payments.
SSA registration and wage uploadsCurrent EWR web-service availabilityKeep the payment and the report connected.
For every liability, store: employer account, tax/form, period, amount, due date, payment reference, bank settlement, agency posting, return submission ID and acceptance status. Reconcile the register to both the bank and the tax account.
Calculated→Scheduled→Bank settled→Agency credited
Separate filing status: prepared → submitted → accepted or rejected. Correct a rejected return or misapplied payment; submitting the same bank payment again can create a duplicate.
Outside these ten rows: city payroll taxes, NJ annual assessments, private-plan premiums and benefit deductions still go to their own recipients. The corresponding city, annual-charge and filing-calendar sections explain those obligations.
01Federal payroll tax depositsActual IRS lookback / accumulated liability
- When it is due
- Monthly: generally next month 15th; semiweekly: Wed/Thu/Fri payday → next Wed, Sat-Tue → next Fri; $100k trigger → next business day. Apply IRS holiday rules.
- What to reconcile
- C45; compute by actual payday, not service dates
- Where to file / pay
- EFTPS or IRS-supported business payment channel; record confirmation
02Form 941Quarterly employer return unless authorized alternative
- When it is due
- Generally last day of month after quarter; IRS deposit-compliance extension/holiday rules may apply.
- What to reconcile
- C45/C49; reconcile liabilities vs deposits; Schedule B when required
- Where to file / pay
- IRS authorized electronic filing or permitted filing method
03FUTA deposits / Form 940Quarterly accumulated FUTA / annual return
- When it is due
- Deposit if cumulative unpaid FUTA exceeds $500: generally end of following month. Annual Form 940 generally Jan 31, subject to IRS rules.
- What to reconcile
- C22/C46; credit reductions, carryforward and prior deposits
- Where to file / pay
- EFTPS/payment channel + separate Form 940
04W-2 / W-3 / qualified OTCalendar-year wage statements
- When it is due
- Generally Jan 31 after tax year, adjusted under federal instructions; track separate 2026 qualified-OT reporting.
- What to reconcile
- C09/C49; tax-specific wage boxes and reconciliation
- Where to file / pay
- SSA filing + employee delivery; corrections separately
05NJ withholding remittancePrior-year withholding ≥$10,000: weekly status
- When it is due
- Weekly: Wednesday after Sun-Sat payday week. Otherwise month 1/2 withholding ≥$500: generally next month 15th; remainder with quarterly return. Verify source conflict at $500 boundary and NJ-500 label.
- What to reconcile
- C47; current liability less prior remittances
- Where to file / pay
- NJ employer online system; approved electronic payment
06NJ-927 / NJ-927-W and WR-30Quarterly reporting
- When it is due
- NJ DOL lists April 30, July 30, October 30 and January 30 and says no weekend/holiday extension. NJ-WT instead describes a next-business-day rule. Confirm the applicable portal deadline; plan for the earlier date until resolved.
- What to reconcile
- C48; wages, contribution bases and Sun-Sat base weeks; 2026 base-week threshold $310
- Where to file / pay
- NJ employer filing portal / Employer Access links
07NJ-W-3 / state wage statementsAnnual withholding reconciliation
- When it is due
- NJ-W-3 due Feb 15 after calendar year under Taxation guidance; verify applicable electronic W-2 submission instructions.
- What to reconcile
- C49; reconcile NJ annual wages and withheld tax
- Where to file / pay
- NJ electronic year-end filing
08Newark payroll taxCovered quarterly payroll
- When it is due
- Newark’s city webpage says the 30th after each quarter; the 2026 booklet’s general instructions list April 30, July 31, October 31 and January 31. Confirm the current quarter’s return and city instructions. Schedule by the earlier date while unresolved.
- What to reconcile
- C30/C50; threshold, resident relief and payment credits
- Where to file / pay
- City Newark payroll tax return and supported payment method
09Jersey City payroll taxCovered quarterly payroll
- When it is due
- City lists Apr 30, Jul 31, Oct 31, Jan 31. Verify receipt/holiday handling with portal; postmark is not payment date.
- What to reconcile
- C31/C50; nonresident base, exclusions and credits
- Where to file / pay
- City-linked register/file/pay portal; e-check/check/card per city
10NJ Combined Assessment BillAnnual assessment notice
- When it is due
- Use the actual bill due date; does not follow weekly payroll frequency.
- What to reconcile
- C33/C50; annual bases and billed payer
- Where to file / pay
- NJ assessment payment channel / carrier where applicable
11Retirement / commuter / benefit remittanceParticipant deductions or insurer bill
- When it is due
- Use applicable program/plan deposit deadlines; do not retain deductions until tax-return dates.
- What to reconcile
- C35/C36; employee deductions and employer share
- Where to file / pay
- Plan/program administrator or insurer
12New-hire reportHire / qualifying rehire or covered contracting event
- When it is due
- Generally within 20 days; statutory electronic reporting cycle is every 15 days. Verify chosen reporting arrangement.
- What to reconcile
- C44; event dates and required employee/employer data
- Where to file / pay
- NJ new-hire reporting system
13HCSF registration renewal / financesIf HCSF category applies
- When it is due
- Current DCA notice: renewal before Oct 1; registration expires Sep 30. Financial statement still required despite specified audit/report suspension.
- What to reconcile
- C44/C51; renewal fee and current financial statement requirements
- Where to file / pay
- NJ DCA registration portal
14ACA information returns / coverage reportingIf applicable employer or coverage-provider reporting
- When it is due
- Use current-year 1094/1095 instructions and any applicable NJ coverage-reporting requirements; determine employee delivery and electronic deadlines.
- What to reconcile
- C35/C37/C54; monthly eligibility, offers, coverage and reconciliations
- Where to file / pay
- IRS authorized reporting; NJ where required
Two NJ instructions need reconciliation before a live filing.
NJ-WT and the Taxation webpage differ at the exact $500 withholding boundary and on NJ-500 use for weekly payers. NJ-WT and NJ DOL also differ on weekend/holiday handling of quarterly deadlines. Confirm the current account/portal instructions and retain the determination; use the earlier filing date while unresolved.
Before releasing an actual payroll
- Approve all earned wages, hours, overtime, leave and corrections.
- Confirm tax elections, tax-specific YTD, employer rates and plan/city coverage.
- Review every deduction, cap, rounding difference and net-pay exception.
- Reconcile the payroll register to employee payments and government/provider liabilities.
- Schedule deposits and filings using the real payday and employer calendar.
- Save bank settlement and agency acceptance; investigate rejected or unmatched transactions.
09
Every rule, with its calculation path.
Search the full reference register. Each entry explains the trigger, action or method, inputs and official authority. Conditional requirements need a coverage decision.
55 calculations · 1–12 shown
C01Coverage and effective-date mapHire / change · ControlWages & leave
- How to calculate / apply
- Map legal employer, W-2 status, exemption, work state/city and residence before choosing rules. Record effective dates; unknown is not zero.
- Required inputs
- Contracts; job duties; entity/affiliates; addresses; account notices
- Timing
- Hire / change
- Payer / destination
- Control
C02Compensable hours by workweekEach workweek · WagesWages & leave
- How to calculate / apply
- H = visits + charting/calls + compensable travel/training/waiting/breaks, after removing overlaps. Bucket by fixed week; paid leave is not automatically hours worked.
- Required inputs
- Actual timestamps/time logs; workweek; task categories; joint-employment decision
- Timing
- Each workweek
- Payer / destination
- Wages
C03Straight-time earnings owedEach workweek/payrun · Employer → RNWages & leave
- How to calculate / apply
- Sum approved worked units × effective promised rate, plus other earned pay. Reconcile all work to paid items; list rate, billed revenue and paid status are not proof of wages owed/settled.
- Required inputs
- Rates; work records; agreements; pending/half-pay items; paid ledger
- Timing
- Each workweek/payrun
- Payer / destination
- Employer → RN
C04Minimum-wage top-upEach workweek · Employer → RNWages & leave
- How to calculate / apply
- For covered staff, max(0, applicable minimum × H − creditable straight-time wages), with lawful expense/deduction adjustments. Add needed top-up before overtime regular-rate check.
- Required inputs
- H; wage credits; work date/category; deductions/expenses
- Timing
- Each workweek
- Payer / destination
- Employer → RN
C05Regular rateEach workweek · Overtime basisWages & leave
- How to calculate / apply
- RR = includable straight-time earnings + allocated nondiscretionary bonuses + other includable pay, divided by H. Exclude only legally excludable amounts; use all employer rates.
- Required inputs
- H; bonus terms/earned periods; differentials; wage categories
- Timing
- Each workweek
- Payer / destination
- Overtime basis
C06Overtime premiumEach workweek · Employer → RNWages & leave
- How to calculate / apply
- For nonexempt piece/visit pay covering all straight time: additional premium = 0.5 × RR × max(0,H−40). If straight time is unpaid, add it too. Do not multiply gross by 1.5 or count leave as work.
- Required inputs
- Exemption decision; H; RR; straight-time coverage; permitted premium credits
- Timing
- Each workweek
- Payer / destination
- Employer → RN
C07Retroactive bonus / wage adjustmentWhen adjustment known · Employer → RNWages & leave
- How to calculate / apply
- Recompute affected original workweeks and tax treatment; pay positive wage/OT difference less amounts already satisfied. Preserve correction trail.
- Required inputs
- Original ledgers; earning allocation; actual prior payments
- Timing
- When adjustment known
- Payer / destination
- Employer → RN
C08Reporting-pay shortfallAffected day · Employer → RNWages & leave
- How to calculate / apply
- If NJ reporting rule applies and no exception: max(0, required one-hour pay − qualifying pay already provided). Review whether premium counts as work/regular-rate pay.
- Required inputs
- Requested report; cancellation facts; agreed minimum work; applicable rate
- Timing
- Affected day
- Payer / destination
- Employer → RN
C09Qualified overtime reportingPayrun / annual · Reporting fieldWages & leave
- How to calculate / apply
- Track only qualifying FLSA premium separately from straight-time and nonqualifying premiums; aggregate for 2026 W-2 reporting. Do not zero FICA or assume all OT is withholding-free.
- Required inputs
- FLSA premium classification; original/corrected weekly pay
- Timing
- Payrun / annual
- Payer / destination
- Reporting field
C10Expenses and reimbursementsPayrun · Employer → RNWages & leave
- How to calculate / apply
- Eligible miles × agreed mileage rate + reimbursable actual expenses; classify substantiated accountable-plan amounts separately from taxable allowances. Recheck wage floor.
- Required inputs
- Mileage/receipts; reimbursement policy; substantiation
- Timing
- Payrun
- Payer / destination
- Employer → RN
C11Sick-leave ledgerPayrun / year-end · Employer leave liabilityWages & leave
- How to calculate / apply
- Accrual method: eligible H/30, limited by required annual accrual unless richer policy. Track opening + earned/frontloaded + reinstated − used − lawful payout; apply carryover and annual-use rules separately.
- Required inputs
- Coverage; hire/rehire; benefit year; hours; prior balance; policy
- Timing
- Payrun / year-end
- Payer / destination
- Employer leave liability
C12Sick-leave wagesLeave payment · Employer → RNWages & leave
- How to calculate / apply
- For variable/piecework: eligible earnings excluding OT premium over previous seven worked days ÷ hours in those days; pay approved leave hours at resulting rate, at least minimum wage.
- Required inputs
- Seven prior worked-day earnings/hours; used leave hours; applicable minimum
- Timing
- Leave payment
- Payer / destination
- Employer → RN
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This library includes related employment, licensing and business obligations so payroll dependencies stay visible. Clinical standards, payer contracts and unrelated business activities need their own review. A listed rule does not establish that it applies to every RN or to Task Health’s proposed business model.
10
Read the manuals behind the calculations.
Use the current guide, its updates, the applicable year’s tables and your employer account notices together.
01
NJ Employer Handbook
02Employer taxes, wage reporting and contribution programs.
NJ-WT · Income Tax Withholding
03Wage definitions, residence, NJ-W4, tables, filing and payment.
NJ rates & annual wage limits
04Current employee rates and employer notice information.
NJ annual assessments
05The seven assessments, their bases and payment instructions.
IRS Publication 15 · 2026
06Federal payroll tax responsibilities, deposits and returns.
IRS Publication 15-T · 2026
07Income-tax withholding worksheets and calculation tables.
IRS Publication 15-B · 2026
08Tax treatment and valuation of employee fringe benefits.
NJ wage & hour law
The wages and working-time rules that come before tax.
Reviewed October 16, 2026. The figures above are labeled for 2026; this page does not automatically update agency rates. Keep effective dates, source versions and employer notices when implementing the calculations.
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