Local payroll and employment requirements that differ from or exceed New Jersey state law
Last updated: January 2025
New Jersey state minimum wage applies. Scheduled to increase annually based on CPI.
New Jersey Earned Sick Leave Law applies statewide. All employers covered regardless of size.
Employer-paid payroll expense tax on wages for employees working in Jersey City. Tax is paid by employers, not withheld from employee wages.
Qualifying businesses in Jersey City UEZ areas may receive tax credits and exemptions, potentially including payroll tax relief.
Employers file quarterly payroll tax returns with Jersey City. Payment due with return by the last day of the month following quarter end.
Employers must register with Jersey City Division of Revenue to obtain payroll tax account. Required before first payroll in the city.
Payroll tax is based on physical work location. Employees working remotely outside Jersey City may not trigger tax obligation.
For employees splitting time between locations, employers may apportion wages based on time worked in Jersey City.
These local rules apply in addition to New Jersey state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.