New Jersey Form NJ-927 is the Employer’s Quarterly Report that every New Jersey employer with at least one covered worker must file with the New Jersey Division of Revenue and Enterprise Services to report Gross Income Tax (GIT) withheld and Unemployment Insurance (UI), Workforce Development (WF), Healthcare Subsidy (HC), Disability Insurance (DI), and Family Leave Insurance (FLI) contributions. Filing the wrong amount or missing the deadline triggers automatic late-filing penalties of 5% per month, a $100 statutory penalty under N.J.S.A. 54:49-4, and interest at the prime rate plus 3%, so accuracy on this form matters more than almost any other state filing you will touch.
The current revision is the NJ-927 (Rev. 1-26) version released for the 2026 tax year, and it must be filed electronically through the NJ Employer Withholding portal. The state processes more than 1.2 million NJ-927 filings every year, and the Division of Taxation has reported that roughly 18% of paper-filed returns are rejected on first submission for math errors, mismatched wage bases, or missing third-month employee counts.
Here is what you will learn in this guide:
- 📋 Exactly what to enter in every line of NJ-927, NJ-927-W, and NJ-927-H
- 🧾 Three full filled-out examples using real employer scenarios
- ⏰ Every deadline, fee, penalty, and interest calculation that applies
- 💻 How to file online, by bulk upload, and when paper is still allowed
- 🛠️ How to fix common mistakes before they trigger a Notice of Adjustment
What the Form Is and Who Must File It
Form NJ-927 is the quarterly combined return that ties together two state tax systems: the Gross Income Tax withheld from employee wages (administered by the NJ Division of Taxation) and the Unemployment, Disability, and Family Leave contributions (administered by the NJ Department of Labor and Workforce Development). The form pulls both agencies into one return so employers do not file twice. The Division of Revenue and Enterprise Services receives the return, splits the data, and routes the funds to the correct trust accounts.
Three versions of the return exist, and choosing the wrong one is the most common filing error. The standard NJ-927 is filed by employers whose prior-year withholding was less than $10,000. The NJ-927-W (Weekly) is filed by employers whose prior-year withholding was $10,000 or more, who must remit GIT by the Wednesday after each payroll. The NJ-927-H (Annual) is filed by domestic household employers, such as a family that pays a nanny or a home health aide, who report once per year instead of quarterly under the rules at N.J.A.C. 18:35-7.
Every employer registered for New Jersey withholding must file NJ-927 even when no wages are paid in the quarter. A zero return is still required because the state tracks active employer accounts by quarterly filings, and skipping a “no wages” quarter triggers a non-filer notice within 60 days. Foreign (out-of-state) employers with even one New Jersey resident on payroll are also required to register and file, a rule that catches many remote-first companies off guard.
| Form Variant | Who Files It |
|---|---|
| NJ-927 (standard quarterly) | Employers with prior-year GIT withholding under $10,000 |
| NJ-927-W (weekly) | Employers with prior-year GIT withholding of $10,000 or more |
| NJ-927-H (annual) | Domestic household employers (nannies, home aides, in-home caregivers) |
Before You Start: Documents and Information You Need
Before you log in to file, gather every number, ID, and reference document on the checklist below. Filing the form with the wrong NJ Taxpayer Identification Number (TIN) or a missing FEIN is the #1 reason returns get rejected at submission, and re-keying data while the portal session is live often causes timeout errors that wipe your entries.
The state recommends using its official NJ-927 instructions PDF as a side-by-side reference while you fill out the form. Print it before you start, because the portal does not display field-level help text the way a paper form does.
Here is the pre-filing checklist:
- Federal Employer Identification Number (FEIN). Required to match against IRS records; a mismatch holds your return.
- NJ Taxpayer Identification Number (12 digits). Issued at registration; without it, the portal will not load your account.
- PIN for the NJ Online Filing portal. Mailed when you registered; resetting takes 7–10 business days.
- Total gross wages paid this quarter. Pulled from your payroll register.
- Total New Jersey Gross Income Tax withheld. From every paycheck issued during the quarter.
- Wage base figures for UI, DI, and FLI. The 2026 wage base is $45,200 for UI/WF/HC, $176,300 for DI/FLI, per the NJDOL contribution rate page.
- Third-month employment count. The number of covered workers on the 12th day of the third month of the quarter.
- Your assigned UI/SF experience rate. Listed on your AC-174 rate notice mailed each July.
- Prior-period payments and credits. Needed if you are claiming an overpayment from a prior quarter.
- Bank routing and account numbers. For ACH debit payment of the balance due.
Keep your most recent WR-30 wage report open in another tab so the wages you report on NJ-927 line up with the WR-30; mismatches between the two trigger an automatic WR-30/NJ-927 Reconciliation Notice within 30 days.
Where to Get the Form and How to Access It
You do not download a paper NJ-927 the way you might with a federal form. New Jersey requires electronic filing for nearly all employers, and the form lives inside the state’s secure Employer Withholding Tax application. Start at the NJ Division of Revenue Online Filing page, where you log in with your 12-digit Taxpayer ID and your assigned PIN.
The portal walks you through the form one section at a time. After login, you select the filing period (e.g., 2026-Q1), and the system loads a pre-populated NJ-927 with your business name, FEIN, and address already filled in. You then enter wage and tax figures into each field, the system calculates totals, and you review before submission. Saved drafts time out after 30 minutes of inactivity, so do not start the form without your numbers ready.
Bulk filers — typically payroll service providers and CPAs filing for many clients — use the Secure File Transfer Protocol (SFTP) channel described in the NJ Bulk Filing Specifications. Bulk filing requires pre-approval from the Division and uses a fixed-format flat file that mirrors the NJ-927 fields. PEOs and large payroll firms must use this channel because the web portal will not accept more than one client per session.
Paper filing is permitted only in narrow cases, such as approved religious or hardship exemptions under N.J.A.C. 18:35-7.4. If you qualify, request the paper form by calling the Division of Taxation’s Customer Service Center at 609-292-6400. Filing on paper without approval results in the return being treated as not filed.
Step-by-Step: How to Fill Out NJ-927 Line by Line
The NJ-927 has four major sections plus identification fields and a signature block. Work through each in order. Every figure on this form is reported in whole dollars (round to the nearest dollar; do not enter cents), and every wage figure is the gross taxable amount before deductions.
Section A: Employer Identification and Filing Period
Field 1: Federal Employer Identification Number (FEIN)
This field asks for the 9-digit FEIN the IRS issued when you registered your business.
Enter the number with no dashes, all digits, in the format 123456789. The portal pre-fills this from your account, so verify it matches the FEIN on your IRS Letter 147C or your most recent federal Form 941.
Example entry: Maria Lopez, owner of Lopez Landscaping LLC, enters 231458790 in Field 1.
Edge case: If you recently changed entity types (e.g., sole proprietor to LLC), your FEIN changed too. File NJ-927 under the new FEIN and close out the old account using Form NJ-REG-C.
Common mistake: Filers transpose two digits when re-keying the FEIN. The return is accepted but routed to a stranger’s account, which delays your withholding credit by 6–12 weeks while the Division traces the misposted payment.
Misconception: Many filers think the FEIN and the NJ Taxpayer ID are the same. They are not. The NJ Taxpayer ID is a separate 12-digit number issued at state registration and used only by New Jersey.
Field 2: NJ Taxpayer Identification Number
This field asks for your 12-digit New Jersey Taxpayer ID number assigned when you completed your NJ-REG business registration with the Division of Revenue.
Enter all 12 digits with no dashes or spaces, in the format 123456789000. The first 9 digits are typically your FEIN; the last 3 are the location code.
Example entry: Marcus Chen of Chen Tech Solutions enters 876543210000 in Field 2.
Edge case: Multi-location employers have one NJ Taxpayer ID per location. Use the location code (last 3 digits) that matches the worksite you are reporting.
Common mistake: Entering only 9 digits instead of 12. The portal will not advance, and on bulk filings the entire batch rejects.
Misconception: Some filers believe the NJ Taxpayer ID is optional if the FEIN is present. It is mandatory; the state uses it as the primary key for routing wage and tax data internally.
Field 3: Quarter and Year
This field asks which calendar quarter the return covers.
Select the quarter from the dropdown: Q1 (Jan–Mar), Q2 (Apr–Jun), Q3 (Jul–Sep), or Q4 (Oct–Dec), then enter the four-digit year. The portal blocks you from filing future quarters.
Example entry: For wages paid January 1 through March 31, 2026, Aisha Patel selects Q1 / 2026.
Edge case: If you forgot to file Q4 of last year, the system lets you select prior quarters back to four years; older quarters require calling the Customer Service Center.
Common mistake: Filing Q2 wages under the Q1 selection because the deadline panic sets in. The return posts to the wrong quarter and you owe a duplicate amount until you amend.
Misconception: Filers think they can pick “year-to-date” instead of a specific quarter. There is no YTD option; NJ-927 is strictly quarterly (or weekly under NJ-927-W).
Section B: Gross Income Tax (Withholding)
Line 1: Gross Income Tax Withheld This Quarter
This line asks for the total New Jersey Gross Income Tax you withheld from employee paychecks during the quarter.
Add up every NJ GIT amount on every paycheck issued in the three months. Enter the sum in whole dollars in the format 4,250. The figure must equal the sum of withholding on every employee’s NJ-W4 calculation under the NJ withholding tables.
Example entry: Lopez Landscaping withheld $4,250 from its 8 workers in Q1 2026 and enters 4250 on Line 1.
Edge case: Bonuses and supplemental wages are withheld at a flat rate (currently 21.3% for amounts over $1 million per year). Include those amounts on Line 1; do not split them out.
Common mistake: Reporting federal withholding instead of New Jersey withholding. The Division reconciles Line 1 against your year-end NJ-W-3 and any mismatch triggers an audit letter.
Misconception: Some filers think they can offset Line 1 with employer-paid GIT credits. There is no employer GIT; only employees pay GIT, and only their withholding goes on Line 1.
Line 2: Gross Income Tax Remitted This Quarter
This line asks how much GIT you have already paid for this quarter, separate from the amount due with the return.
If you are a weekly remitter (NJ-927-W), enter the sum of all weekly payments you made during the quarter. Standard quarterly NJ-927 filers usually leave this at 0 unless they made an early payment.
Example entry: Chen Tech Solutions, a weekly remitter, paid $12,000 across 13 weekly remittances in Q1 and enters 12000 on Line 2.
Edge case: If you accidentally over-remitted in a prior week, the overpayment carries forward; do not subtract it from Line 2 — claim it on Line 11 instead.
Common mistake: Entering the total payment for the year instead of the quarter. The portal flags excess remittances above Line 1, but only as a soft warning.
Misconception: Filers believe Line 2 is the same as the balance due. It is not; Line 2 is what you have already paid, while the balance due is calculated farther down.
Section C: Unemployment, Workforce, Healthcare, Disability, Family Leave
Line 4: Total Wages Paid This Quarter (UI/WF/HC)
This line asks for the total gross wages paid to all covered employees this quarter, before any wage-base cap.
Enter the gross wage figure in whole dollars. This number must match Box 2 of your WR-30 wage report for the same quarter, or you will receive a reconciliation notice.
Example entry: Aisha Patel’s bakery paid $87,400 in gross wages and enters 87400 on Line 4.
Edge case: Tip income reported by employees on Form 4070 counts as wages for UI/WF/HC purposes; include it on Line 4 even though tips were not paid by you.
Common mistake: Reporting only wages up to the UI wage base on Line 4. Line 4 is total gross wages; the wage-base cap is applied on the next line.
Misconception: Some filers exclude wages paid to corporate officers. Officers of for-profit corporations are covered employees in New Jersey under N.J.S.A. 43:21-19 and their wages belong on Line 4.
Line 5: Wages in Excess of Taxable Maximum
This line asks for the portion of wages that exceeds the 2026 UI/WF/HC taxable wage base of $45,200 per employee.
For each employee, calculate any wages paid above $45,200 year-to-date and sum the excess across all workers. Enter that sum on Line 5.
Example entry: Marcus Chen’s company has three engineers who each crossed the $45,200 base in Q1; the excess totals $42,800. He enters 42800 on Line 5.
Edge case: When an employee transfers from one of your locations to another mid-year, the wage base follows the employee, not the location. Track YTD wages company-wide.
Common mistake: Using the federal FUTA wage base ($7,000) instead of the NJ wage base. This understates Line 5 dramatically and overstates your UI taxable wages on Line 6.
Misconception: Filers believe each new quarter resets the wage base. The wage base is a calendar-year cumulative cap; only on January 1 does it reset.
Line 6: Taxable Wages (Line 4 minus Line 5)
This line is the UI/WF/HC taxable wage base — total wages minus wages above the cap.
The portal calculates this automatically: Line 6 = Line 4 − Line 5. Verify the math; if it looks wrong, the error is on Line 4 or Line 5.
Example entry: Patel’s bakery: $87,400 − $0 = 87400 on Line 6 (no employee crossed the cap yet in Q1).
Edge case: A negative result is impossible. If the portal shows negative, you reported the excess wrong on Line 5.
Common mistake: Manually overriding Line 6 to a different figure. Manual overrides flag the return for review.
Misconception: Line 6 is not your “payroll.” It is the UI/WF/HC taxable portion only.
Line 7: Employer UI/WF/HC Contribution
This line asks for the employer-side UI, Workforce Development, and Healthcare Subsidy contribution owed on Line 6 wages.
Multiply Line 6 by your assigned employer contribution rate from your AC-174 rate notice. New employer rates default to 2.8% under N.J.A.C. 12:16-4; experienced employers range from 0.4% to 5.4% based on benefit charges.
Example entry: Patel’s rate is 2.8%; she enters 2447 (87,400 × 0.028 = 2,447.20) on Line 7.
Edge case: A successor employer that bought another business inherits the predecessor’s experience rate under N.J.S.A. 43:21-7(c)(7). Use the inherited rate, not the new-employer default.
Common mistake: Using last year’s rate after July 1, when the new fiscal-year rate takes effect. Always pull the rate from the most recent AC-174.
Misconception: The UI rate covers only unemployment. It bundles UI, WF, and HC into one combined rate; the breakdown happens on the back end.
Line 8: Employee UI/WF/SWF Contribution
This line asks for the employee-side UI/WF/Supplemental Workforce contribution withheld from worker paychecks.
Multiply Line 6 by 0.425% (the combined employee rate for 2026). Enter the result.
Example entry: Patel: 87,400 × 0.00425 = 371 on Line 8.
Edge case: If you forgot to withhold the employee portion from paychecks, you still owe it; you cannot retroactively deduct it from future paychecks under N.J.A.C. 12:16-4.8.
Common mistake: Confusing the 0.425% employee rate with the employer rate. The employee rate is fixed; only the employer side varies by experience.
Misconception: Some filers think the employee contribution is optional. It is mandatory under state law and must be withheld every payroll.
Line 9: Disability Insurance (DI) — Worker and Employer
This line asks for the Disability Insurance contributions, broken into worker and employer portions.
The 2026 DI taxable wage base is $176,300 per employee. The employee rate is 0% for 2026 (suspended), and the employer rate varies by experience (default 0.5%). Multiply taxable DI wages by your DI rate and enter both figures in the worker/employer subfields.
Example entry: Chen Tech enters 0 for worker DI and 876 for employer DI on Line 9.
Edge case: Employers in a private DI plan approved by the NJDOL Private Plan Office skip the state DI portion; they still file Line 9 but enter zero and check the private-plan box.
Common mistake: Using the UI wage base ($45,200) instead of the DI wage base ($176,300). The DI base is much higher because high earners file disability claims too.
Misconception: Filers think DI is one combined rate. DI splits into worker and employer portions, and each is calculated separately.
Line 10: Family Leave Insurance (FLI)
This line asks for the Family Leave Insurance contribution, which is funded by employees only.
The 2026 FLI rate is 0.33% on wages up to $176,300 per employee. Multiply taxable FLI wages by 0.33% and enter the result.
Example entry: Patel: 87,400 × 0.0033 = 288 on Line 10.
Edge case: Employers with an approved private FLI plan report the wages on Line 10 but enter zero contribution and attach the private-plan certification.
Common mistake: Treating FLI as employer-paid. It is 100% employee-funded; the employer’s job is to withhold and remit.
Misconception: Filers believe FLI applies only to employees who actually take leave. Every covered employee pays FLI through withholding regardless of whether they ever use it.
Section D: Totals and Payment
Line 11: Total Amount Due
This line is the grand total of GIT withholding, UI/WF/HC employer and employee contributions, DI worker and employer contributions, and FLI.
The portal sums Lines 1, 7, 8, 9, and 10 and subtracts Line 2 (already remitted). Verify by hand on a test return.
Example entry: Patel’s total comes to 7,356 after summing all contribution lines.
Edge case: A negative total (overpayment) means you can request a refund or apply it to next quarter on the NJ-927-X amended return.
Common mistake: Submitting without checking that Line 11 matches your payroll system’s tax liability report. Mismatches above 2% trigger a Notice of Adjustment.
Misconception: Filers think the total due equals only the GIT. It is the combined obligation across every program on the form.
Line 12: Number of Covered Workers (12th Day Count)
This line asks how many covered employees were on your payroll on the 12th day of each month of the quarter.
Enter three numbers — one for the 12th of Month 1, Month 2, and Month 3. Count anyone who received wages on or for that day, including part-timers.
Example entry: Lopez Landscaping enters 7, 8, 8 for January, February, and March.
Edge case: If your worksite was closed on the 12th (e.g., a holiday), count employees who would have worked that day if the site had been open.
Common mistake: Reporting total quarterly headcount instead of the 12th-day snapshot. The state uses this number for federal BLS-790 employment statistics, so accuracy matters beyond your tax bill.
Misconception: Filers exclude part-time workers from the count. Any covered employee paid in the pay period including the 12th is counted, regardless of hours.
Signature and Date
This block asks for the name, title, phone, and date of the person filing the return.
In the portal, the signature is electronic; you check the attestation box and enter your name and title. The date auto-populates with today’s date.
Example entry: Maria Lopez signs as Maria Lopez, Owner, 609-555-0182, 04/28/2026.
Edge case: If a third-party preparer files for you, they must enter their own info plus their NJ Preparer Tax ID under N.J.S.A. 54:53-1.
Common mistake: Letting an unauthorized employee sign. Only an officer, owner, or authorized agent may sign; an unauthorized signature voids the return.
Misconception: A typed name is “not really a signature.” Under the NJ Uniform Electronic Transactions Act, an electronic signature carries full legal weight.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Maria Lopez — New Small Business with 8 Employees
Maria opened Lopez Landscaping LLC in Trenton on January 4, 2026. She has 8 part-time workers, none of whom have crossed any wage base.
| Form Section | What Maria Enters |
|---|---|
| FEIN | 231458790 |
| NJ Taxpayer ID | 231458790000 |
| Quarter / Year | Q1 / 2026 |
| Line 1 — GIT Withheld | 4,250 |
| Line 4 — Total Wages | 48,000 |
| Line 5 — Excess Wages | 0 |
| Line 6 — Taxable Wages | 48,000 |
| Line 7 — Employer UI/WF/HC at 2.8% | 1,344 |
| Line 8 — Employee UI/WF/SWF at 0.425% | 204 |
| Line 10 — FLI at 0.33% | 158 |
| Line 11 — Total Due | 5,956 |
| Line 12 — 12th-Day Count | 7, 8, 8 |
Scenario 2: Marcus Chen — Mid-Size Tech Firm with Weekly Remittance
Marcus runs Chen Tech Solutions Inc., a 50-employee company in Jersey City. Three engineers crossed the UI base in Q1. Because last year’s GIT exceeded $10,000, Marcus files NJ-927-W.
| Form Section | What Marcus Enters |
|---|---|
| FEIN | 876543210 |
| NJ Taxpayer ID | 876543210000 |
| Quarter / Year | Q1 / 2026 |
| Line 1 — GIT Withheld | 38,400 |
| Line 2 — GIT Already Remitted | 38,400 |
| Line 4 — Total Wages | 1,420,000 |
| Line 5 — Excess Wages | 42,800 |
| Line 6 — Taxable Wages | 1,377,200 |
| Line 7 — Employer UI/WF/HC at 1.6% | 22,035 |
| Line 9 — Employer DI at 0.5% | 7,100 |
| Line 12 — 12th-Day Count | 50, 50, 50 |
Scenario 3: Priya Patel — Domestic Household Employer (NJ-927-H)
Priya pays a nanny $850 per week to care for her two children at her Princeton home. She files the annual NJ-927-H.
| Form Section | What Priya Enters |
|---|---|
| FEIN | 567891230 |
| NJ Taxpayer ID | 567891230000 |
| Filing Period | 2026 Annual |
| Line 1 — GIT Withheld | 1,768 |
| Line 4 — Total Wages | 44,200 |
| Line 5 — Excess Wages | 0 |
| Line 6 — Taxable Wages | 44,200 |
| Line 7 — Employer UI/WF/HC at 2.8% | 1,238 |
| Line 8 — Employee UI/WF/SWF at 0.425% | 188 |
| Line 10 — FLI at 0.33% | 146 |
| Line 12 — 12th-Day Count | 1, 1, 1 |
How to File the Completed Form
NJ-927 must be filed electronically through one of three channels. Each channel has its own URL, processing time, and proof-of-filing rules, and choosing the wrong one for your business size leads to either a rejected return or a delayed posting.
Online Web Portal. Most employers use the NJ Employer Withholding portal. There is no filing fee. Payment is made by ACH debit (free), credit card (2.5% convenience fee through the NIC payment processor), or e-check. Returns submitted before 4:00 PM Eastern post the same business day; returns after 4:00 PM post the next business day. Save the confirmation number the portal displays after submission — it is your only proof of filing.
Bulk Upload (SFTP). Payroll services and large filers use the SFTP bulk channel. Setup takes 30–45 days for credentialing. There is no filing fee; payment is by ACH debit only. Files submitted before 6:00 PM post the same business day. Proof of filing is the acknowledgment file (ACK) returned to your SFTP folder within 24 hours.
Paper (waiver only). Approved hardship filers mail the return to NJ Division of Revenue, PO Box 437, Trenton, NJ 08646-0437 with a check payable to “State of New Jersey – TGI.” Processing takes 4–6 weeks. Keep the certified mail green card as proof of filing — without it, the state will treat a lost paper return as never filed.
The deadline is the last day of the month following quarter-end: April 30, July 31, October 31, and January 31. NJ-927-H is due January 31 for the prior calendar year. NJ-927-W is due weekly (Wednesday after each payroll) for the GIT portion, with the full quarterly form due on the standard quarterly deadline.
What Happens After You File
After submission, the Division of Revenue posts the return to your account within 1–3 business days for online filings and within 4–6 weeks for paper filings. You will see the entry under “Filing History” in the portal. The Division then runs four automated checks: FEIN match against IRS records, wage match against your WR-30, math validation across Lines 1–11, and rate validation against your AC-174 experience rate.
If any check fails, you receive a Notice of Adjustment (Form NJ-927-NOA) in the mail or in your online inbox within 10–14 days. The notice lists the line that failed, the corrected figure, and the new balance due or refund. You have 35 days under N.J.S.A. 54:49-18 to protest the adjustment by submitting a written response with supporting payroll records.
If the return passes all checks, your payment posts to the correct trust accounts (Income Tax, UI Trust Fund, DI Trust Fund, FLI Trust Fund). Year-end, you reconcile the four quarters on Form NJ-W-3, and any difference between NJ-927 totals and NJ-W-3 totals must be resolved before January 31 of the following year. Failing to file NJ-W-3 voids your quarterly NJ-927 credits.
Refunds for overpayments take 6–8 weeks by check or 2–3 weeks by direct deposit if you elected ACH. Credits applied to the next quarter post immediately on the next NJ-927 you file.
Mistakes to Avoid When Filling Out the Form
- Filing the wrong NJ-927 variant. Filing standard NJ-927 when you should file NJ-927-W triggers weekly late-payment penalties.
- Reporting federal withholding on Line 1. The Division compares Line 1 to your NJ-W-3 and adjusts your liability upward.
- Using the FUTA wage base on Line 5. Understates Line 5 and overstates UI taxable wages, inflating your bill.
- Skipping a zero-wage quarter. A non-filer notice issues automatically, and your account is flagged delinquent.
- Mismatched FEIN between NJ-927 and WR-30. The reconciliation engine treats them as two different employers and double-charges UI.
- Wrong 12th-day employee count. Triggers BLS data corrections and, in some cases, audit selection.
- Forgetting to remit weekly under NJ-927-W. Each missed weekly remittance accrues 5% penalty plus interest at prime + 3%.
- Using last year’s UI experience rate after July 1. The new rate takes effect July 1 each year; old rates create underpayment notices.
- Rounding to the nearest hundred instead of nearest dollar. Throws off Line 11 and creates an automatic Notice of Adjustment.
- Not saving the portal confirmation number. Without it, you cannot prove timely filing if the state loses the return.
- Letting an unauthorized employee sign electronically. Voids the return under N.J.A.C. 18:35-7, and a refile after the deadline accrues full late penalties.
- Filing on paper without an approved waiver. Treated as not filed, with all penalties from the original due date.
Do’s and Don’ts
Do verify your UI/SF experience rate from the most recent AC-174 each July, because the rate changes annually and a stale rate causes automatic adjustments.
Do reconcile NJ-927 wages against WR-30 wages before submitting, because mismatched figures generate a reconciliation notice within 30 days.
Do save a PDF copy of the submitted return and the confirmation number, because the portal only retains filings for four years under N.J.A.C. 18:35-1.5.
Do use ACH debit instead of credit card, because the credit-card convenience fee is non-refundable even if the return is amended later.
Do file zero-wage returns on time, because skipping a quarter triggers a non-filer notice and risks revocation of your withholding registration.
Do train at least two staff members to file NJ-927, because if your sole filer is unavailable on the deadline, the return is still due.
Don’t wait until the last day to file, because portal traffic on April 30, July 31, October 31, and January 31 frequently causes timeout errors.
Don’t mix quarters on a single return, because the system rejects partial quarters and the rejected return does not stop the deadline clock.
Don’t withhold and keep the employee UI/WF/SWF or FLI portions, because failing to remit withheld amounts is theft of state funds under N.J.S.A. 54:52-9.
Don’t assume your payroll vendor filed for you, because the legal duty to file always rests on the employer, not the vendor.
Don’t ignore a Notice of Adjustment, because the 35-day protest window closes fast and the assessment becomes final and collectible.
Don’t combine multiple locations into one NJ-927, because each NJ Taxpayer ID location code requires its own separate return.
Pros and Cons of Filing on Your Own vs. With Help
Pros of self-filing. It is free because there is no filing fee through the portal. You control timing and can file the moment payroll closes. You build internal expertise that pays off when the state changes rules. You see every figure in real time, which catches payroll errors fast. You avoid third-party data risk, because no outside firm holds your employee SSNs.
Cons of self-filing. You bear 100% of the penalty risk if you miscalculate. You must track rate changes every July without reminders. You face portal timeouts on deadline day with no backup. You may misclassify employees vs. contractors and miss UI wages. You lose time that could be spent running the business — typical NJ-927 prep takes 2–4 hours per quarter.
Pros of using a CPA or payroll service. They track rate changes automatically. They integrate WR-30 and NJ-927 so wages always match. They file on time as part of their service agreement. They carry errors-and-omissions insurance that covers some penalty exposure. They handle Notices of Adjustment without your involvement.
Cons of using a CPA or payroll service. They charge $50–$300 per quarter depending on size. They may miss deadlines if they over-book clients near April 30. You lose visibility into the actual figures unless you ask. You share sensitive payroll data with a third party. You remain legally liable even when their error caused the problem.
FAQs
Is electronic filing of NJ-927 required for all New Jersey employers?
Yes. Almost all employers must file electronically through the Division of Revenue’s portal. Only employers with an approved hardship or religious waiver may file the paper version of NJ-927.
Do I have to file NJ-927 if I had no employees this quarter?
Yes. A zero-wage NJ-927 is required as long as your withholding account is active. Skipping a quarter triggers a non-filer notice within 60 days.
Is the NJ-927 deadline the same every quarter?
Yes. Returns are due the last day of the month after quarter-end: April 30, July 31, October 31, and January 31. NJ-927-H is due January 31 only.
Do I write the FEIN or the NJ Taxpayer ID in the identification section?
No. You enter both. The 9-digit FEIN goes in Field 1, and the 12-digit NJ Taxpayer ID goes in Field 2; the form requires each separately.
Do I include corporate officer wages on Line 4?
Yes. Officers of for-profit corporations are covered employees in New Jersey, so their full wages belong on Line 4 along with all other workers.
Is the 2026 UI taxable wage base the same as the DI wage base?
No. The UI/WF/HC base is $45,200, while the DI/FLI base is $176,300. Each program has its own cap, and using the wrong base creates a misstatement on Line 5.
Do I report tips on Line 4 of the NJ-927?
Yes. Tip income reported by employees on Form 4070 counts as covered wages for UI/WF/HC and goes on Line 4 even though you did not pay the tips directly.
Do I count part-time workers in the 12th-day employee count on Line 12?
Yes. Any covered employee paid in the pay period that includes the 12th day of the month counts, regardless of whether they worked full time or part time.
Is the employee FLI rate paid by the employer in 2026?
No. Family Leave Insurance is funded entirely by employees through 0.33% withholding on wages up to $176,300; the employer’s only role is to withhold and remit.
Can I file NJ-927 late without penalty if I owe nothing?
No. Late filing carries a 5% per month penalty plus a $100 statutory penalty under N.J.S.A. 54:49-4 even on zero-balance returns. Timeliness applies regardless of amount owed.
Do I need to amend NJ-927 if I overpaid in a prior quarter?
Yes. File Form NJ-927-X to correct the prior quarter and either request a refund or apply the overpayment as a credit to your next NJ-927 filing.
Is a typed name in the portal the same as a legal signature on NJ-927?
Yes. Under the NJ Uniform Electronic Transactions Act, the typed name plus attestation checkbox carries the same legal weight as a handwritten signature on a paper return.
Do I need to file Form WR-30 in addition to NJ-927?
Yes. WR-30 is the wage detail report due the same day as NJ-927; the two forms reconcile against each other, and missing either one creates a Notice of Adjustment.
Can I pay the NJ-927 balance due by credit card?
Yes. The portal accepts credit card payment through the NIC processor, but a 2.5% convenience fee applies and is non-refundable even if you later amend the return.
Related reading
- How to Fill Out New Jersey Form NJ-1040-ES (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1040-X (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-927-W (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-927-X (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-W-3 (w/Examples) + FAQs