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It explains withholding timing rules for residents and nonresidents, including multi-state work, reciprocal agreements, local wage taxes, and military or spouse scenarios. 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Jersey Income Tax  \n•  Withholding Rate Tables  \nInstructions for the Employer’s Reports (Forms NJ-927 and •  \nNJ-927-W)  \n•  Instructions for Domestic Employer’s Report (Form NJ-927-H)  \n•  Form NJ-W4 (Employee’s Withholding Certificate)  \n•  Form NJ-W-4P (Voluntary Withholding for Pension Income)  \n•  Sample Form W-2  \n•  Withholding Requirements for Certain Construction Contractors  \n•  Contact information for the Department of Labor and  \nWorkforce Development on Questions about New Jersey Unemployment, Disability, and Family Leave Insurance  \n•  Penalty and Interest Guidelines and Rates  \n| Revision History |  |  |  |\n| --- | --- | --- | --- |\n| Date | Page Number(s) | Topic | Revision |\n| June 14, 2022 | 4 | Are You An Employer? | This revision updates guidance to refer readers to the New Jersey Department of Labor and Workforce Development instead of the IRS. |\n| September 15, 2022 | 7 & 16 | Compensation Paid to Election Workers | This revision adds withholding and reporting guidance for compensation paid to election workers. |\n| September 15, 2022 | 7 & 16 | Combat Zone\u003Cbr>Compensation | This revision clarifies that combat zone compensation is only excludable from Income Tax for members of the U.S. Armed Forces. |\n| February 22,\u003Cbr>2024 | 8 & 28 | Employer Sourcing Rules | This revision adds guidance for new legislation enacted in 2023 explaining the convenience of employer sourcing for nonresidents. |\n\nPersonal Responsibility for Business Owners, Partners, and Officers .................5  \nEmployers ................................................5  \nAre You an Employer? .................................... 5  \nHow to Get a Federal Employer Identification Number ........................................................... 5  \nHow to Register as a New Jersey Employer .... 5  \nCompensation Subject to Withholding........... 5  \nCompensation Not Subject to Withholding....6  \nEmployee Residency and When to Withhold ..................................................8  \nResidents Working in Another State .............. 8  \nNonresident Employees.................................. 8  \nNew Jersey and Pennsylvania Reciprocal Agreement ...................................................... 8  \nLocal Wage Taxes in Pennsylvania.................. 8  \nMilitary Personnel........................................... 8  \nRules for Military Spouses Working In New Jersey ..............................................................9  \nDomestic Employers ....................................... 9  \nHow to Withhold....................................10  \nGiving Employees Form NJ-W4 .................... 10  \nCalculating the Amount of Income Tax to Withhold ....................................................... 10  \nResident Employees Working in Multiple States ............................................................ 10  \nNonresident Employees Working in Multiple States ............................................................ 10  \nAllocating New Jersey Income ...................... 10  \nEmployees Anticipating No Income Tax Liability in New Jersey................................... 11  \nWithholding on Supplemental Wage Payments (Bonuses, Commissions, Overtime Pay, Tips, Etc.)………………………………………………………..11  \nPaying Unused Employee Benefit Time.......... 11  \nCorrecting Withholding Mistakes ........... 12  \nIf You Do Not Withhold Enough ................... 12  \nIf You Withhold Too Much ........................... 12  \nFiling and Paying New Jersey Withholdings ......................................... 12  \nHow to File and Pay Online .......................... 12  \nQuarterly Return – Form NJ-927 or NJ-927-W...................................................................... 12  \nQuarterly Due Dates ..................................... 12  \nSeasonal Businesses ....................","cbCaicRU2c6QyLll","https://ap.wps.com/l/cbCaicRU2c6QyLll","pdf",2317231,28,"English","# Are You an Employer?\n## How to Register as a New Jersey Employer\n## Compensation Subject to Withholding\n## Compensation Not Subject to Withholding\n# Employee Residency and When to Withhold\n## Residents Working in Another State\n## Nonresident Employees\n## New Jersey and Pennsylvania Reciprocal Agreement\n## Military Personnel\n# Domestic Employers\n## How to Withhold\n## Giving Employees Form NJ-W4\n## Calculating the Amount of Income Tax to Withhold\n# Filing and Paying New Jersey Withholdings\n## How to File and Pay Online\n## Quarterly Return – Form NJ-927 or NJ-927-W\n## Monthly Payments – Form NJ-500\n## Weekly Payers – Form NJ-927-W\n# Forms for Wage and Tax Statements\n## Form W-2 (Box 16 requirements)\n## Form NJ-W-3 (Reconciliation of Tax Withheld)\n# 1099 Reporting","[{\"question\":\"Who is considered an employer under NJ-WT?\",\"answer\":\"NJ-WT includes guidance under “Are You an Employer?” to help employers determine whether they must follow New Jersey withholding reporting and payment requirements.\"},{\"question\":\"What determines when to withhold for resident and nonresident employees?\",\"answer\":\"The instructions explain withholding based on employee residency and when to withhold, including situations where residents work in another state and when nonresident employees work in New Jersey or other locations.\"},{\"question\":\"How do employers file and pay New Jersey income tax withholdings?\",\"answer\":\"NJ-WT outlines online filing and payment methods, including quarterly returns using Form NJ-927 or NJ-927-W, plus monthly payments via Form NJ-500 and weekly payments via Form NJ-927-W, along with key due dates and correction procedures.\"}]","NJ-WT - New Jersey Income Tax Withholding Instructions | PDF",1789801734,10]