To file the NJ WR-30, register your business with the New Jersey Division of Revenue, then submit each quarter’s employee data — Social Security number, name, gross wages, and base weeks — electronically through the state’s online business filings portal by the 30th day of the month after the quarter closes. Paper submissions are not accepted, and the same portal handles both original filings and amendments.
Register Before Your First Filing
You cannot file a WR-30 until your business has an active employer registration with the state. New employers register online through the NJ Division of Revenue’s Business Registration portal. Corporations, LLCs, and limited partnerships supply their New Jersey Business Entity ID along with a federal EIN. Partnerships and sole proprietorships can register with either an SSN or an EIN, and whichever they use becomes the business tax ID going forward.1State of New Jersey. State of New Jersey Online Tax/Employer Registration
Registration produces the Personal Identification Number (PIN) you will use to log in and submit quarterly reports, and it sets up the employer tax account behind the scenes.
Most employing units become subject to the reporting requirement once they pay $1,000 or more in total wages during the current or preceding calendar year. Two categories follow different rules and are worth flagging before you file:
- Agricultural employers become subject after paying $20,000 or more in cash wages in any single quarter, or after employing 10 or more agricultural workers during at least part of a day in 20 different calendar weeks, in either the current or preceding year.
- Domestic (household) employers become subject at the $1,000 threshold but file all four quarters together as a single annual filing due January 30 of the following year, rather than filing each quarter separately.2Justia. New Jersey Code 43:21-19 – Definitions
Quarterly Deadlines
The WR-30 is due within 30 days after the end of each calendar quarter:
- Q1 (January–March): April 30
- Q2 (April–June): July 30
- Q3 (July–September): October 30
- Q4 (October–December): January 30
When a due date falls on a weekend or state holiday, filing on the next business day is timely.3New Jersey Division of Taxation. Division of Taxation – Income Tax – Reporting and Remitting
What You Report for Each Employee
The WR-30 collects four fields for every employee who worked during the quarter: Social Security number, name, gross wages paid, and number of base weeks earned.4New Jersey Department of Labor and Workforce Development. Employer Taxes and Wage Reporting
Every column must be completed. If an employee earned no wages or worked zero base weeks in the quarter, enter zero rather than leaving the field blank.
Gross Wages
Report total gross wages before any deductions. That includes salary, commissions, bonuses, and payments for vacation, sick, or other paid leave taken during the quarter. Commissions and bonuses are reported in the quarter they were actually paid, not the quarter the work was performed.
Base Weeks
A base week is any calendar week (Sunday through Saturday) in which an employee earned at least $310 in 2026. The threshold is tied to the state minimum wage and adjusts annually. Count only weeks where actual earnings met the minimum; a week with no work but a scheduled paycheck does not automatically qualify.5State of New Jersey. Division of Employer Accounts – Rate Information, Contributions, and Assessments
A few situations trip employers up. Termination pay given in lieu of notice extends the employment relationship, so the covered weeks count as base weeks. Severance pay under a contract or company policy does not extend the relationship — report the wages but enter zero base weeks. Commissions or bonuses can be used in base week calculations only when a payment ties directly to a specific calendar week and pushes that week’s earnings over $310.4New Jersey Department of Labor and Workforce Development. Employer Taxes and Wage Reporting
Verify Social Security Numbers Before You Submit
A mismatched name and SSN is one of the fastest ways to generate a correction notice. The Social Security Administration offers a free Social Security Number Verification Service (SSNVS) through its Business Services Online portal. You can check up to 10 names and SSNs at a time with immediate results, or upload a batch file of up to 250,000 records for overnight processing. The service is restricted to verifying current or former employees for wage reporting purposes, so it cannot be used to screen applicants.6Social Security Administration. The Social Security Number Verification Service
How to Submit the Report
Paper WR-30 forms are no longer accepted. Every employer files electronically, either through the state’s online portal or, for high-volume filers, by Secure File Transfer Protocol (SFTP).4New Jersey Department of Labor and Workforce Development. Employer Taxes and Wage Reporting
Online Portal
Most employers use the NJ Division of Taxation’s online business filings portal. Log in with the PIN issued during registration and either enter each employee’s data manually or upload a formatted file. When you submit, the system generates a confirmation. Save it as your proof of timely filing.7State of New Jersey. NJ Division of Taxation – Employer Payroll Tax Electronic Filing and Reporting Options
The WR-30 page has a “Help” link at the bottom with field-by-field instructions. Read it before your first submission. Formatting requirements for uploaded files are rigid, and a misplaced column will get the file rejected.
SFTP Bulk Filing
Employers filing 100 or more documents, along with third-party payroll providers, can use the state’s Bulk E-Filing Service through SFTP. This channel is built for transmitting large data files and requires separate enrollment with the Division of Revenue. File formatting specifications and connection details are on the Division of Taxation’s electronic filing page.7State of New Jersey. NJ Division of Taxation – Employer Payroll Tax Electronic Filing and Reporting Options
The NJ-927 Filed Alongside
The WR-30 reports wages only. The companion form, the NJ-927, reports and remits the unemployment, disability, workforce development, and family leave contributions owed on those wages. Both are due on the same quarterly deadline and submitted through the same online system as separate uploads. Have both ready when you sit down to file.
Fixing a Filed WR-30
Errors get corrected through the same channel used for the original filing — either the online portal or SFTP. The online system has an error correction page where you can update individual employee records. Open the “Help” link at the bottom of the amendment page for current instructions.4New Jersey Department of Labor and Workforce Development. Employer Taxes and Wage Reporting
File amendments as soon as you spot a problem. Incorrect wage data can reduce or delay unemployment and disability benefits for the affected employee, and errors that sit uncorrected are more likely to draw an audit or penalty notice.
Penalties for Late or Inaccurate Filings
N.J.S.A. 43:21-14 sets two separate penalty tracks.
Late filings carry a $10-per-day penalty for the first five days past the due date. After day five, the penalty is $10 per day or 25% of the contributions owed for the quarter, whichever is smaller. If there is no contribution liability that quarter, the penalty is $10 per day or $50 total, whichever is less.8Justia. New Jersey Code 43:21-14 – Periodic Contribution Reports
Failing to include an employee, or reporting inaccurate information, triggers a per-employee penalty that escalates with repeat violations over any eight consecutive quarters:
- First failure: $5 per employee
- Second failure: $10 per employee
- Third and later failures: $25 per employee
The escalation resets after eight clean consecutive quarters, so a single slip does not follow you forever. Two or three failures in a short window, however, get expensive quickly on a large payroll.8Justia. New Jersey Code 43:21-14 – Periodic Contribution Reports
Records to Keep
For unemployment and disability insurance purposes, the Department of Labor requires all employers to retain payroll and wage records for the current year and the four preceding calendar years.9State of New Jersey. Division of Employer Accounts – Frequently Asked Questions
The state’s Wage Payment Law and Wage and Hour Law impose a longer six-year retention obligation for wage and hour records.10State of New Jersey. Employer Obligation to Maintain and Report Records
Keeping all payroll records, WR-30 confirmations, and NJ-927 copies for at least six years satisfies both requirements and gives you the documentation you need if an employee later disputes their wages or the state opens an audit.