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🏛 State of New Jersey
2026 New Jersey HR Compliance Calendar
Our New Jersey Hr Compliance Calendar for state-specific employer compliance deadlines for New Jersey — NJ-927/WR-30 quarterly filings, NJ W-3 annual reconciliation, NJ individual health mandate ACA filing, Earned Sick Leave, FLI/TDI contributions, and the NJ-specific HR requirements employers need to track in 2026.
5
NJ-Specific Employer Laws
4
Quarterly NJ-927 Filings
40 hrs
NJ Paid Sick Leave / Year
90 days
NJ WARN Notice (vs 60 Fed)
⚠ New Jersey Is Different — Critical NJ-Specific Requirements
New Jersey imposes some of the most employer-specific benefit compliance obligations in the country. Key 2026 requirements:
- NJ Individual Health Mandate: Employers with NJ-resident employees must file ACA 1095 coverage data with the NJ Division of Taxation — separately from federal IRS filing
- NJ Family Leave Insurance (FLI): Employee-funded program; employer remits quarterly via NJ-927
- NJ Temporary Disability Insurance (TDI): State plan or approved private plan; quarterly contribution reporting
- NJ Paid Sick Leave (Earned Sick Leave Law): All NJ employees accrue 1 hour per 30 worked, up to 40 hours per benefit year — no employer size exemption
- NJ WARN Act: 90-day notice required for covered mass layoffs (stricter than federal 60 days), plus severance pay requirements
- NJ CBT: NJ Corporate Business Tax filings with potential surtax for higher-income corporations
⚠ Important: New Jersey’s compliance landscape evolves frequently, and rates for FLI, TDI, SUI, and minimum wage are adjusted annually. This calendar reflects the framework as of January 2026. Verify current rates and wage bases with the NJ Department of Labor and NJ Division of Taxation before filing. Contact JS Benefits Group for NJ-specific employer guidance.
January 2026
4 NJ deadlines
Jan 15
Thursday
NJ State Withholding — Monthly Deposit (December)
NJ income tax withholding for December 2025 due by the 15th for monthly depositors. Semi-weekly depositors (employers with $10,000+ NJ withholding in prior year) have accelerated schedules. File via NJ online employer services.
NJ Income Tax
Ongoing
20-Day Rule
NJ New Hire Reporting — Rolling 20-Day Deadline
NJ employers must report all new hires and rehires to the NJ New Hire Reporting Center within 20 days of first day of work. File online at newhire-reporting.com/NJ-newhire or via payroll system integration. Applies to all employees including part-time.
New Hire
Jan 31
Saturday
NJ Paid Sick Leave — Year-End Accrual Rollover / Reset
Under the NJ Earned Sick Leave Law, employees accrue 1 hour per 30 hours worked, capped at 40 hours per benefit year. Confirm your benefit year dates and whether your policy uses accrual, frontloading, rollover, or year-end payout. No employer size exemption — applies to all NJ employers.
Paid Sick Leave
Jan 31
Saturday
NJ Posters — Annual Update Review
Verify all required NJ workplace posters are current: Minimum Wage, Earned Sick Leave, CEPA (whistleblower), Child Labor, NJ Family Leave Insurance, and Temporary Disability. NJ DOL updates posters periodically; start the year with a compliance check.
NJ State
February 2026
3 NJ deadlines
Feb 2
Monday
NJ W-2 / NJ-W-3 Annual Reconciliation 🔴 Annual
NJ Annual Reconciliation (NJ-W-3M/NJ-W-3) and W-2 copies with NJ state wage data due to NJ Division of Taxation. Jan 31 falls on Saturday, so deadline moves to Monday Feb 2. Must be filed electronically for most employers. NJ W-2 must include NJ state wages plus SUI/SDI/FLI employee withholding.
NJ Income Tax
Mar 2
Monday
NJ ACA 1095-B / 1095-C — Furnish to NJ Employees 🔴 NJ Mandate
NJ’s individual health coverage mandate requires 1095 forms be furnished to all NJ-resident employees and dependents. Standard federal deadline is Jan 31, though IRS has historically granted a 30-day extension to March 2. Separate NJ state filing to the Division of Taxation is also required (see March).
ACA / NJ Mandate
Feb 17
Tuesday
NJ State Withholding — Monthly Deposit (January)
January 2026 NJ income tax withholding due. Feb 15 is Sunday (Presidents’ Day Monday Feb 16), so deadline moves to Tuesday Feb 17. Semi-weekly depositors follow accelerated schedule.
NJ Income Tax
March 2026
3 NJ deadlines
Mar 31
Tuesday
NJ ACA 1094/1095 E-File with State 🔴 NJ Mandate
NJ requires employers with NJ-resident employees to file ACA data electronically with the NJ Division of Taxation via the NJ Health Insurance Mandate portal. Aligns with federal e-file deadline. Missing this filing can trigger NJ state penalties separate from federal.
ACA / NJ Mandate
Mar 15
Sunday
NJ Domestic Partnership / Civil Union — Benefits Review
NJ law requires equal access to employer benefit plans for domestic partners and civil union partners. Review plan documents annually and confirm your carrier extends coverage consistent with NJ law. Relevant for medical, dental, vision, and life insurance offerings.
NJ State
Mar 16
Monday
NJ State Withholding — Monthly Deposit (February)
February NJ income tax withholding due. March 15 falls on Sunday, deadline rolls to Monday March 16.
NJ Income Tax
April 2026
3 NJ deadlines
Apr 15
Wednesday
NJ CBT (Corporate Business Tax) Return 🔴 Annual
NJ Corporate Business Tax return (CBT-100) due for calendar-year corporations. NJ corporations with allocated income above certain thresholds may owe an additional surtax — check current NJ Division of Taxation rates. Extension via CBT-200-T available, but estimated tax still due April 15.
NJ Income Tax
Apr 15
Wednesday
NJ-1040 / NJ Individual Income Tax
NJ individual income tax return due. Relevant for employer withholding reconciliation — confirm W-2 NJ state wages match total withholding remitted throughout 2025. Important for owner-operators and pass-through entity owners.
NJ Income Tax
Apr 30
Thursday
NJ Q1 2026 — NJ-927 / WR-30 Quarterly Report 🔴 Quarterly
NJ-927 Employer Quarterly Report for SUI, SDI (TDI), and FLI contributions due for Q1 (Jan–Mar) wages. WR-30 wage detail report also required — file both via NJ online services. NJ SUI rate varies by experience rating; FLI and SDI are employee-paid with employer remitting.
SUI / FLI / TDI
May 2026
1 NJ deadline
May 15
Friday
NJ State Withholding — Monthly Deposit (April)
April NJ income tax withholding due. Ongoing monthly deposit obligation for most NJ employers.
NJ Income Tax
June 2026
1 NJ deadline
Jun 30
Tuesday
NJ Minimum Wage — Mid-Year Compliance Check
NJ minimum wage adjustments typically take effect January 1, but mid-year is a good compliance checkpoint. Confirm all hourly employees — including tipped workers, seasonal staff, and small-employer-rate employees — are at or above the applicable 2026 NJ rate.
NJ State
July 2026
2 NJ deadlines
Jul 31
Friday
NJ Q2 2026 — NJ-927 / WR-30 Quarterly Report 🔴 Quarterly
Q2 NJ-927 quarterly employer report and WR-30 wage detail due July 31. Covers wages paid April through June. Confirm current NJ FLI and SDI employee contribution rates with NJ DOL — rates are adjusted annually and the taxable wage base is indexed.
SUI / FLI / TDI
Jul 15
Wednesday
NJ State Withholding — Monthly Deposit (June)
Monthly NJ withholding deposit for June 2026 due by July 15. Employers with $10,000+ NJ withholding in prior year are semi-weekly depositors on accelerated schedules.
NJ Income Tax
August 2026
1 NJ deadline
Aug 31
Monday
NJ Earned Sick Leave — Mid-Year Review
Mid-year is a good time to audit NJ Earned Sick Leave accrual records. Common compliance issues: failing to accrue for part-time/temporary staff, missing notices to new hires, and inadequate recordkeeping. Records must be retained for 5 years.
Paid Sick Leave
September 2026
1 NJ deadline
Sep 30
Wednesday
NJ Group Health Renewal Planning
For Jan 1 renewals, NJ employers should be 90 days into planning by now. NJ has specific small-group market rules (2–50 eligible employees) administered through the NJ SEH Board, with guaranteed issue and community-rated products.
NJ State
October 2026
2 NJ deadlines
Nov 2
Monday
NJ Q3 2026 — NJ-927 / WR-30 Quarterly Report 🔴 Quarterly
Q3 NJ-927 and WR-30 quarterly report due for wages paid July through September. Standard deadline Oct 31 falls on Saturday, so deadline moves to Monday Nov 2. Confirm taxable wage bases have not been exhausted for high-earners — NJ SUI, SDI, and FLI each have their own annual taxable wage base.
SUI / FLI / TDI
Oct 1
Thursday
GetCoveredNJ — Open Enrollment Preparation
NJ’s state-based marketplace (GetCoveredNJ) opens enrollment November 1. Employers offering QSEHRA or ICHRA must notify employees of their HRA allowance so they can shop for coverage with proper subsidy calculation. QSEHRA notice must be delivered at least 90 days before the plan year begins.
ACA / NJ Mandate
November 2026
2 NJ deadlines
Nov 1
Sunday
GetCoveredNJ Open Enrollment Opens
NJ state marketplace open enrollment begins November 1 for January 1 coverage. NJ has historically extended its OE window beyond the federal marketplace. Employers should communicate this option to employees transitioning off group coverage or eligible for ICHRA.
NJ State
Nov 30
Monday
NJ SUI / FLI / TDI Tax Rate Notices — Review Period
NJ DOL issues employer SUI tax rate notices in late November through December for the upcoming calendar year. Review carefully — appeal windows are tight. Incorrect benefit charge credits can inflate your rate; verify against your claim history.
SUI / FLI / TDI
December / Year-End 2026
3 NJ deadlines
Dec 15
Tuesday
NJ Minimum Wage — Confirm 2027 Compliance 🔴 Annual
NJ minimum wage adjusts annually, typically effective January 1. Confirm the 2027 rate with NJ DOL and update payroll systems, offer letters, and any pay-related compliance notices. NJ has separate rates for seasonal/small employers, tipped workers, and agricultural employees.
NJ State
Dec 31
Thursday
NJ Earned Sick Leave — Benefit Year End / Rollover Decision
If your benefit year ends December 31: determine whether you’ll roll over up to 40 accrued hours to 2027, pay out unused hours, or reset via frontloading. Document the policy clearly in employee materials. Misapplication of rollover rules is a frequent NJ DOL audit finding.
Paid Sick Leave
Feb 1, 2027
Prepare Now
NJ Q4 2026 — NJ-927 / WR-30 (Due Feb 1, 2027)
Q4 2026 NJ-927 and WR-30 quarterly report covers October–December wages. Standard deadline Jan 31, 2027 falls on Sunday, so deadline moves to Feb 1. Begin year-end reconciliation now — NJ wage totals on W-2s must match quarterly filings.
SUI / FLI / TDI
📋 NJ Agency Sources
Compliance deadlines were retrieved from the following NJ agencies:
- NJ Division of Taxation
- NJ Dept. of Labor (DOLWD)
- NJ FLI / TDI Division
- NJ Dept. of Banking & Insurance
- GetCoveredNJ
💡 NJ Mandate Warning
New Jersey is one of a small number of states with its own individual health insurance mandate. If you have NJ-resident employees, you must file 1095 data with the NJ Division of Taxation — separately from the IRS. Many out-of-state employers miss this and face NJ state penalties. We handle this for NJ clients.
OTHER STATE CALENDARS
NJ Key Framework (2026)
SUI, FLI, TDI rates and wage bases change annually — verify with NJ DOL.
NJ Agency Resources
The New Jersey agencies your HR and payroll teams need to know for 2026 compliance.
DOT
NJ Division of Taxation
NJ state income tax withholding, W-2/NJ-W-3 reconciliation, ACA 1094/1095 state filing, and the NJ Individual Health Insurance Mandate portal.
DOL
NJ Dept. of Labor (DOLWD)
Employer SUI contributions, FLI/TDI quarterly reporting via NJ-927/WR-30, Earned Sick Leave enforcement, NJ WARN Act, and minimum wage.
FLI
NJ FLI / TDI Division
Family Leave Insurance and Temporary Disability Insurance administration. Employee-funded contributions remitted quarterly by employers via NJ-927.
DBI
NJ Dept. of Banking & Insurance
Regulates NJ small-group health insurance market, private TDI plan approvals, and employer insurance compliance obligations.
GCN
GetCoveredNJ
NJ’s state-based ACA marketplace. Relevant for employers offering QSEHRA or ICHRA, and for employees transitioning off group coverage.
New Jersey Employer Benefits & HR Compliance
JS Benefits Group serves NJ employers with expert benefits consulting and HR compliance support — from ACA mandate filing to FLI/TDI administration and group health plan design.
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Legal Disclaimer
The information on this page is for general informational purposes only and does not constitute legal, tax, or accounting advice. Deadlines and rates are subject to change. Consult qualified legal or accounting counsel before making compliance decisions specific to your organization. JS Benefits Group is not a law firm or accounting firm. Contact us for benefits and HR guidance specific to your company.
