New Jersey Employee Cost Calculator (2026)
Last updated: October 2026
New Jersey employers pay federal payroll taxes plus New Jersey unemployment insurance — 2.8% for new employers on the first $44,800.00 of each employee's wages. Use the calculator to see the total cost of a hire.
Total annual cost
$66,036.40
1.10× salary · $6,036.40 on top of wages
Monthly cost
$5,503.03
Loaded hourly cost
$31.75
Per hour actually worked
$33.02
| Wages | $60,000.00 |
| Social Security (6.2%) | $3,720.00 |
| Medicare (1.45%) | $870.00 |
| FUTA (federal unemployment) | $42.00 |
| State unemployment (SUTA) | $1,254.40 |
| Workers' comp | $150.00 |
| Total annual cost | $66,036.40 |
Estimates for planning purposes only. Not tax, legal or accounting advice. Confirm your rates with your state agency or a payroll professional.
New Jersey employer payroll taxes at a glance
| New employer SUTA rate | 2.8%New-employer UI rates range 2.8%–2.9% by industry classification for the first 3 calendar years — confirm the assigned rate with NJDOL. |
| Experienced employer SUTA range | 0.383% – 5.282% |
| SUTA taxable wage base | $44,800.00Up from $43,300 in 2025 (fiscal year July 2025–June 2026, Table C). |
| Max SUTA per employee per year | $1,254.40 |
| Employee SUI withholding | 0.383% on the first $44,800.00 |
| Paid family/medical leave program | Yes — employer rate 0% |
| State income tax on wages | Yes — employers withhold; not an employer cost |
| State minimum wage | $15.92/hour |
| Source | New Jersey unemployment insurance agencyVerified 2026-10-11 |
What it costs to hire in New Jersey
Salary
$40,000.00
Total annual cost
$51,522.00
1.29× salary · SUTA $1,120.00
Salary
$60,000.00
Total annual cost
$73,836.40
1.23× salary · SUTA $1,254.40
Salary
$90,000.00
Total annual cost
$107,106.40
1.19× salary · SUTA $1,254.40
What's different about hiring in New Jersey
- New Jersey has one of the higher SUTA wage bases in the country ($44,800.00), so unemployment tax keeps applying well into each employee's salary.
- New Jersey has a paid family and medical leave program — check whether employer contributions apply to your business size.
- New Jersey is one of only three states where employees also contribute to unemployment insurance.
- Hiring remotely in another state? You generally owe SUTA in the state where the employee works — compare rates in neighboring states below.
Compare neighboring states
| State | New employer rate | Wage base | Max SUTA per employee |
|---|---|---|---|
| New Jersey | 2.8% | $44,800.00 | $1,254.40 |
| New York | 4.1% | $17,600.00 | $721.60 |
| Pennsylvania | 3.822% | $10,000.00 | $382.20 |
| Delaware | 1% | $14,500.00 | $145.00 |
Hiring outside the US?
Compare the cost of an international contractor or EOR employee before you commit to a US hire.
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Sources & methodology
- New Jersey unemployment insurance agency
- SSA — Social Security wage base
- IRS Topic 759 — FUTA
- Patriot Software — state unemployment tax rate chart
Last verified: 2026-10-11
Employee cost calculators for other states
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Tax rates are approximate — always verify with your state's revenue department.