EMPLOYER QUARTERLY REPORTS
filing of the employer income tax withholdings and the UI/DI/FLI contributions
is combined. Most employers will use Form NJ-927, while employers
required to make weekly payments will use Form NJ-927W. You must be
registered with the Division of Revenue to file using the Division of Revenue Website or to obtain authorization to file through the Divisions electronic filing program (SFTP). If your business is already
registered but you now have employees, you may change your registration
records, either online or by submitting Form REG-C-L which can be downloaded for processing. You will then receive the
necessary information for filing.
NOTE: Beginning first quarter 2009, the State requires all business registrants to electronically report and remit all insurance contributions, wage reports and income tax withholdings (Forms NJ-927, NJ-927-W, NJ-927-H, NJ 500 and WR-30). You will no longer receive these forms in the mail each quarter.
To access your online file to submit a return or payment, you will
need to enter your New Jersey taxpayer identification number and either the PIN number
or your registered taxpayer name.
online format will be similar to completing a paper return. Online
payment options include e-check, credit card and electronic funds
transfer (EFT) and payments may be scheduled for a future date. You
will be provided a real time confirmation in this secured site that
is available 24 hours daily. Filings for prior periods and amended
returns may also be submitted electronically through the Division's online application or electronic filing program (SFTP).
NOTE: The phone system previously used to file the employer quarterly report (NJ927, NJ927W and NJ927H) was eliminated on December 31, 2008. Employers filing these forms must now do so online or through the Division's electronic filing program (SFTP).
of household (domestic) workers may report and remit income tax withholdings
and unemployment and disability insurance contributions on an annual
basis by using Form NJ-927H.
NOTE: Form NJ-927H is only used to report income tax
and UI/DI contributions for household workers. Employers with other
types of employees must use Form NJ-927/927W for reporting purposes.
There are no special
provisions for seasonal businesses. Seasonal employers, like all employers
must file a report even if there is no liability for the period.