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 Newark. Not withheld from employees—paid directly by employers.
Businesses in designated UEZ areas may qualify for tax incentives including reduced or eliminated payroll tax obligations.
Employers file quarterly payroll tax returns with the City of Newark. Annual reconciliation also required.
All employers with employees working in Newark must register with the city and obtain a payroll tax account number.
Payroll tax applies to wages for work physically performed in Newark. Remote employees working outside city limits may not be subject to tax.
No minimum threshold—all employers with payroll in Newark are subject to the tax regardless of size.
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.