How to File NJ-927 and WR-30: New Jersey Quarterly Wage Reports

New Jersey employers file the state’s quarterly wage and contribution report by submitting two forms together through the Employer Access portal: Form NJ-927, the Employer’s Quarterly Report, and Form WR-30, the Employer Report of Wages Paid. Both are due by the 30th day of the month following the end of each calendar quarter, and every employer subject to the New Jersey Unemployment Compensation Law must file, even for quarters with no payroll.¹

One quick clarification before you start. If you were searching for Form C-10, that form is unrelated to quarterly employer reporting. C-10 is a Request to Claimant for Information, sent by the Division of Temporary Disability and Family Leave Insurance to individual workers when a benefits application needs follow-up.² The forms you need are NJ-927 and WR-30.

What NJ-927 and WR-30 Report

Form NJ-927 is the summary return. It captures gross income tax (GIT) withheld from paychecks each month, total wages subject to unemployment and disability contributions, and the employer’s calculated liability for each fund. The form feeds six separate programs: Unemployment Insurance (UI), Disability Insurance (DI), Workforce Development (WF), Supplemental Workforce Fund (SWF), Family Leave Insurance (FLI), and the Healthcare Subsidy Fund.³

Form WR-30 is the companion employee-level detail. It lists every worker’s name, Social Security number, gross wages for the quarter, and base weeks earned. New Jersey uses WR-30 data to calculate individual workers’ eligibility for unemployment and disability benefits, which is why leaving any column blank, even when the value is zero, triggers an automatic penalty.

Deadlines

Both forms are due by the 30th of the month after each quarter closes:¹

Q1 (January–March): April 30
Q2 (April–June): July 30
Q3 (July–September): October 30
Q4 (October–December): January 30

Contributions owed are due at the same moment you file. Paying later means interest starts accruing from the original due date.

What to Gather Before You File

Pull the following together for every worker who received pay during the quarter:

Full legal name and verified Social Security number. New Jersey requires employers to confirm and use each employee’s Social Security number on all wage reporting records.⁴
Gross wages paid during the three-month period, before any deductions.
Base weeks earned, meaning the number of weeks in which the employee earned at least the minimum base-week amount shown on your WR-30.
GIT withheld each month of the quarter.
Your annual rate notice listing your UI, WF, SWF, DI, and Healthcare Subsidy rates.

You’ll also need your 15-digit New Jersey Employer Identification Number. The format is a leading zero, your 12-digit NJ tax identification number (usually your 9-digit federal EIN plus a 3-digit suffix), and two trailing zeros.⁵ If no suffix has been assigned to you, enter three zeros in that position.

2026 Contribution Rates and Wage Bases

Each employer receives a personalized rate notice from the Department of Labor and Workforce Development at the start of the calendar year. New employers pay a standard new-employer rate for their first three calendar years; after that, the state assigns an experience-based rate tied to the employer’s reserve ratio.⁶

Two wage bases drive the 2026 math:

$44,800 is the taxable wage base for UI, WF, SWF, and employer-side TDI contributions. Once an employee’s year-to-date wages cross that line, you stop owing these contributions on the excess.⁷
$171,100 is the taxable wage base for worker-side TDI and FLI withholdings.⁷

The 2026 new-employer UI rate is 2.6825%, and the employee UI withholding rate is 0.3825%.⁶ Employee TDI withholding is 0.19% and FLI withholding is 0.23%, both applied to wages up to the $171,100 worker wage base. Wage bases change annually, so check your rate notice before filing each year’s first quarter.

Filing Through Employer Access

Paper filing was eliminated in 2009. All NJ-927 and WR-30 filings go through Employer Access, the Department of Labor and Workforce Development’s online portal.

First-time users need the 15-digit EIN, the official business name, and a 4-digit Authorization Code issued by the Department. If you don’t have the Authorization Code, you can verify your identity during registration by entering the total wages figure from Line 8 of your most recent NJ-927.⁵ You then link Employer Access to a myNewJersey account.

Inside the portal you can file both forms, view your account summary and payment history, check contribution rates, and download your rate notice.⁸ After submitting, print or save the confirmation screen with its timestamp and confirmation number. If no confirmation appears, assume the filing didn’t go through.

Completing NJ-927 Line by Line

The NJ-927 has two main sections: gross income tax and labor contributions.³

Gross Income Tax Section

GIT Amounts Withheld: enter the total gross income tax you withheld for each of the three months. If a month had none, enter zero rather than leaving the field blank.

Line 1, Wages Subject to GIT: total wages and other compensation paid during the quarter that are subject to New Jersey income tax withholding.

Line 2, Total GIT Due: the system calculates this from your monthly entries once you click “Calculate.”

Line 3, GIT Previously Remitted: if you already made payments for this quarter through electronic funds transfer or credit card, enter that total.

Lines 4 and 5, Balance Due or Overpayment: the system computes the difference. If you overpaid, you can credit the excess to next quarter or request a refund.

Line 6, GIT Payment Amount: defaults to your balance due. You can submit a smaller amount, but doing so triggers penalties and interest on the shortfall.

Labor Contributions Section

Line 7, Covered Worker Count: for each of the three months, enter the number of employees who worked during or received compensation for the payroll period that includes the 12th of the month. Exclude pensioners, active military, and anyone on unpaid leave.

Line 8, Wages Paid Subject to UI, DI, WF, and FLI: total gross wages for the quarter before deductions. This figure may differ from the GIT wages on Line 1.

Line 9, Excess Wages (employer-side): for each employee whose year-to-date wages have crossed $44,800, enter the portion of this quarter’s wages above the cap. This applies to employer contributions for DI, UI, and WF.

Line 10, Excess Wages (worker-side): the same concept against the $171,100 worker TDI and FLI base.

The remaining lines calculate employer and employee contributions separately, then combine them. Your assigned rates display automatically from the rate notice on file, so once Lines 8, 9, and 10 are correct, the portal does the arithmetic.

Completing WR-30

The WR-30 lists every individual who earned wages during the quarter. If an employee appeared on last quarter’s filing, their name and Social Security number are typically pre-populated. For each worker, enter:

Quarterly gross wages paid, using whole dollars with no commas, decimals, or symbols.
Base weeks earned during the quarter, which cannot exceed the maximum shown on the form. If the employee earned nothing in a given week, enter zero.

Both columns need an entry for every employee listed. Zero is fine; blank is not. The aggregate wages on the WR-30 should match Line 8 of the NJ-927. A mismatch will prompt a follow-up inquiry from the Division of Employer Accounts.

Paying What You Owe

Payment runs through the same Employer Access portal. Employers with a prior-year tax liability of $10,000 or more must pay by electronic funds transfer, and that obligation continues in all future years even if liability later drops below the threshold. Smaller employers can pay by e-check through the portal.

After submitting payment, allow several business days for the transaction to clear, then verify in your account summary. A payment that fails to clear restarts the interest clock from the original due date.

Penalties for Late or Incomplete Filings

Late NJ-927 penalties run $10 per day for the first five days past the deadline. After that, the penalty is $10 per day or 25% of the contributions due, whichever is less. For quarters with no contributions owed, the penalty tops out at $50.⁹

Late WR-30 penalties escalate with repeated failures within any eight consecutive quarters: $5 per employee for a first failure, $10 per employee for a second, and $25 per employee for a third or later failure.¹⁰

Interest on unpaid contributions accrues at 1.25% per month from the due date until paid.⁹ A $5,000 balance accrues $62.50 in the first month alone. Penalties can be waived if you show the failure wasn’t caused by fraud or intentional disregard, but interest is not waivable.

Amending a Previously Filed Report

If you find errors after filing, submit an amended return through Employer Access. The amended versions are Form NJ-927X for standard filers and NJ-927-WX for weekly payers.³

Enter the correct amount in every field, not just the fields you’re changing. The system compares the amended return against the original as a whole, so entering only differences will produce wrong calculations. If the correction produces an overpayment, you can credit it to the next quarter or request a refund.

You cannot file an amendment until the state has received and processed the original. If the amendment results in a refund claim, file within three years of the original due date or two years from the date the tax was paid, whichever is later.¹¹

1
New Jersey Division of Taxation. Income Tax – Reporting and Remitting
2
Division of Temporary Disability and Family Leave Insurance. Form Look Up
3
New Jersey Division of Revenue and Enterprise Services. NJ927 – Employer’s Quarterly Report
4
New Jersey Department of Labor and Workforce Development. Employer Taxes and Wage Reporting
5
Division of Employer Accounts. Get Started With Employer Access
6
State of New Jersey. Rate Information, Contributions, and Due Dates
7
New Jersey Department of Labor and Workforce Development. NJ Department of Labor and Workforce Development Announces New Benefit Rates for 2026
8
New Jersey Department of Labor and Workforce Development. Division of Employer Accounts
9
Division of Employer Accounts. Interest and Penalties
10
Justia. New Jersey Code 43-21-14 – Periodic Contribution Reports
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New Jersey Division of Taxation. How and When to Amend