Payroll Compliance Guide

New Jersey Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: January 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementNew Jersey Rule
Minimum Wage$15.13/hour (2024)
Tipped Minimum$5.26 + tips = $15.13
Overtime Threshold40 hours/week (1.5x)
Final Pay (Termination)Next regular payday
Final Pay (Resignation)Next regular payday
PTO Payout Required?No (unless policy requires)
Pay Frequency MandateAt least semi-monthly
State Income TaxYes (1.4% - 10.75%)
Unemployment InsuranceYes
State Disability InsuranceYes (TDI required)
Paid Family LeaveYes (FLI up to 12 weeks)
Paid Sick LeaveYes (40 hours/year)
Workers' Comp RequiredYes (all employers)

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Local Jurisdiction Rules

Jersey City and Newark have local paid sick leave requirements that exceed state law.

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Looking for a different view? Check out the New Jersey Payroll Laws overview page with final paycheck, vacation payout, and wage & hour details.