New Jersey Form NJ-927-W is the Employer’s Quarterly Report — Weekly Filer, the return that every “weekly payer” employer must file each quarter with the New Jersey Division of Taxation and the New Jersey Department of Labor and Workforce Development to reconcile gross income tax (GIT) withheld and unemployment, disability, family leave, and workforce contributions. You become a weekly payer the moment your withholding crosses the $10,000 threshold in the prior tax year under N.J.S.A. 54A:7-4 and N.J.A.C. 18:35-7.1, and from that point forward you remit weekly through the Division of Taxation Online Services portal and reconcile on the NJ-927-W each quarter.
Filing the NJ-927-W wrong — or filing the regular NJ-927 when you should be on the weekly version — triggers a 5% per month late-filing penalty up to 25%, a $100 flat penalty, and interest at the prime rate plus 3% compounded annually. New Jersey processes more than 350,000 employer withholding returns each quarter, and the Division of Taxation reports that roughly 1 in 7 weekly filers posts a mismatch between weekly remittances and the quarterly reconciliation, the single most common audit trigger for small employers.
Here is what you will learn:
- 📋 Exactly which boxes on the NJ-927-W ask for what, with the official field names used verbatim
- 💰 How to calculate SUI, SDI, FLI, and Workforce Development contributions for 2026 wage bases
- 🧾 Three fully worked employer scenarios — restaurant, tech startup, and construction — from login to confirmation
- ⚠️ The ten field-level mistakes that drive most NJ assessment notices and how to avoid each one
- 🗓️ The Wednesday-after-payroll weekly deposit rhythm and the quarterly reconciliation deadlines that govern your filing year
What the Form Is and Who Must File It
The NJ-927-W is the quarterly reconciliation return for employers classified as weekly payers of New Jersey gross income tax. The Division of Taxation assigns you weekly-payer status after your prior-year withholding totals $10,000 or more, as set out in the New Jersey Employer’s Withholding Tax Guide (NJ-WT). Once you are a weekly filer, you must remit GIT withholding by the Wednesday following each weekly payroll through the online portal, then file the NJ-927-W after the quarter closes to reconcile those weekly remittances against the actual amounts you withheld.
The form combines four separate New Jersey programs into one filing. It collects the GIT withheld under N.J.S.A. 54A:7-1, the unemployment insurance and workforce development contributions under N.J.S.A. 43:21-7, the temporary disability insurance contributions under N.J.S.A. 43:21-25 et seq., and the family leave insurance contributions added by P.L. 2008, c.17. Each program has its own taxable wage base, its own employee-versus-employer split, and its own rate, and the NJ-927-W is where you tie them together.
You must file even if you had zero payroll for the quarter. The Division treats a missing return as a delinquency and issues an estimated assessment, which then becomes a lien if not protested within 90 days under N.J.S.A. 54:49-7. Household employers, agricultural employers above the federal FUTA threshold, and 501(c)(3) nonprofits that have not elected reimbursable status under N.J.S.A. 43:21-7.2 are all in scope when their withholding crosses the weekly-payer line.
Before You Start: Documents and Information You Need
Gathering everything in advance turns a 90-minute return into a 20-minute return. The portal will time out after 30 minutes of inactivity, so missing one number can force you to start over. Pull these items into one folder before you log in to the Division of Taxation portal.
- Federal Employer Identification Number (FEIN). This must match the EIN on your IRS Form SS-4 confirmation letter; a single-digit error routes your payment to the wrong account and triggers a non-filing notice.
- New Jersey Taxpayer Identification Number. This is your 12-digit NJ TIN issued through Form NJ-REG registration, not your FEIN.
- Online portal PIN. Without the four-digit PIN mailed to your registered address, you cannot log in; lost PINs take 7–10 business days to reissue through the Division of Revenue.
- Weekly remittance confirmations. Print or export every weekly payment confirmation for the quarter; the reconciliation will fail if the totals do not match what the portal already has on file.
- Payroll register by week. A line-by-line register showing gross wages, GIT withheld, and pre-tax deductions for each employee.
- Year-to-date wage base tracker. SUI, SDI, FLI, and Workforce Development each cap at the 2026 taxable wage base of $43,300 for employees (employer SUI base is $43,300; check the current year table because the figure changes annually).
- Your assigned SUI experience rate. This is mailed each August on the Notice of Employer Contribution Rates (Form AC-174.1) and is unique to your account.
- Number of covered workers in the pay period including the 12th of each month. This headcount feeds the BLS Multiple Worksite Report and goes on three separate lines of the NJ-927-W.
- Out-of-state worker documentation. If you have employees working in PA, NY, or DE, keep Form NJ-165 reciprocity certificates on file.
- Prior-quarter NJ-927-W. Useful for catching carryover credits and matching the “amount paid with prior return” line.
Where to Get the Form and How to Access It
You cannot download a paper NJ-927-W and mail it in. New Jersey eliminated paper filing for employer withholding returns, and weekly filers are required by N.J.A.C. 18:35-7.1 to file electronically. The form lives inside the Employer Returns and Payments portal at the Division of Taxation.
To reach the form, navigate to the NJ Division of Taxation business services page, click “File and Pay Employer Withholding Tax,” and enter your 12-digit New Jersey TIN, your FEIN, and your PIN. The portal automatically presents the NJ-927-W (rather than the standard NJ-927) once your account is flagged as a weekly payer; if you see the wrong form, call the Customer Service Center at 609-292-6400 before filing.
If your bookkeeper or CPA files for you, they need a Form M-5008-R Power of Attorney on file and their own login. Do not share your PIN — sharing voids the audit trail and can shift personal liability under N.J.S.A. 54:52-9 onto a “responsible person” who never authorized the filing. Payroll services like ADP, Paychex, and Gusto file through bulk upload using the Combined Filing/Reporting specifications, but you remain the legally responsible filer.
The portal is open 24/7 except Sundays from 4 a.m. to noon ET for maintenance. Quarterly returns are due by the 30th day after quarter-end: April 30, July 30, October 30, and January 30, per N.J.A.C. 18:35-7.2.
Step-by-Step: How to Fill Out NJ-927-W Line by Line
The portal walks you through five logical groupings: Header Information, Part A — Gross Income Tax Withholding Reconciliation, Part B — Unemployment / Disability / Family Leave / Workforce, Part C — Wage Reporting and Headcount, and Part D — Certification and Submission. Every box has its own treatment below.
Federal Employer Identification Number (FEIN)
The FEIN box asks for the 9-digit number the IRS assigned you on your SS-4 confirmation. Type it without dashes; the portal auto-formats it as XX-XXXXXXX. Marcus Pereira, owner of Pereira Construction LLC, types 123456789 and the field displays 12-3456789. If you operate as a disregarded single-member LLC and use your SSN federally, you still need a separate FEIN for New Jersey withholding because the state will not accept an SSN here. The most common mistake is transposing two digits, which routes your remittance to another taxpayer’s account and produces a “no return filed” notice 60 days later. Filers often believe the FEIN and the NJ TIN are interchangeable; they are not, and entering one in the other’s box will reject the entire return.
New Jersey Taxpayer Identification Number (NJ TIN)
This 12-digit number was issued when you submitted Form NJ-REG and looks like 123-456-789/000. Enter all 12 digits including the location suffix. Aisha Brown’s bakery enters 987-654-321/000 because she has a single location. If you opened a second physical location, the suffix changes to /001, /002, and so on, and each location files its own return. A common mistake is dropping the suffix, which causes the portal to reject the login. Many filers think the suffix is optional or cosmetic — it is not; it identifies the specific reporting unit and is matched against your unemployment account.
Quarter and Year
Select the calendar quarter (1, 2, 3, or 4) and the four-digit year. For wages paid between April 1 and June 30, 2026, select Quarter 2 and year 2026. Quarter is determined by pay date, not pay period — a payroll worked in March but paid April 3 belongs in Quarter 2. Picking the wrong quarter does not just misfile the return; it creates a duplicate-return error in the system and forces an amended NJ-927-W. Filers often assume the quarter follows the work period, but New Jersey is a “constructive payment” state under N.J.A.C. 18:35-7 and uses pay date in every case.
Line 1 — Wages, Tips, and Other Compensation Subject to GIT
Line 1 captures total New Jersey gross wages paid in the quarter before any withholding, but after Section 125 cafeteria plan reductions and pre-tax 401(k) contributions that NJ does not exempt (NJ taxes 401(k) contributions even though the IRS does not). Sum the gross wages from each weekly payroll register. Pereira Construction paid $186,420 across 13 weekly payrolls and enters 186420.00. If you have a remote employee living in Pennsylvania who works in New Jersey, include their wages here unless they filed Form NJ-165. The classic mistake is netting out 401(k) deferrals — that understates Line 1 and triggers a wage-discrepancy notice when the figure is matched against your federal Form 941. Many filers wrongly believe NJ follows federal pre-tax treatment for retirement plans; New Jersey only exempts a narrow set of items, and 401(k) is not one of them.
Line 2 — Gross Income Tax Withheld This Quarter
Line 2 is the total GIT you actually withheld from employee paychecks during the quarter. Add up the withholding column from every weekly payroll. Pereira Construction withheld $5,847.22 across the quarter and enters 5847.22. If a bonus pushed an employee into a higher withholding bracket, include that extra withholding here. The most common mistake is entering the amount you remitted instead of the amount you withheld — they should match, but if a remittance was short, Line 2 must show what you withheld, and the shortfall flows to Line 6 as tax due. Filers often think Line 2 should equal the sum of weekly portal payments; that is only true when every weekly remittance was perfect.
Line 3 — Total GIT Remitted Weekly During the Quarter
Line 3 pulls automatically from the portal’s record of your weekly payments, but you must verify it against your bank statements. If the portal shows 5847.22 and your bank confirms 13 ACH debits totaling the same, accept the value. When the portal value is wrong because a payment was rejected, click “Adjust” and enter the correct figure with documentation. The big mistake here is accepting the auto-filled number without reconciling — a single bounced ACH that you missed will surface as a Line 6 balance due plus penalty. A widespread misconception is that the portal’s number is authoritative; it is presumptive, and you remain responsible for proving the correct figure.
Line 4 — Adjustments and Credits
Line 4 is where you enter prior-quarter overpayments being applied forward, or amended-return credits the Division has approved in writing. Aisha Brown’s bakery has a $312.40 overpayment from Q1 and enters -312.40 (negative reduces the balance due). Do not enter unapproved credits here — write to the Division of Taxation Conference and Appeals Branch first and wait for the credit memo. The classic mistake is self-helping a credit you believe you are owed; the Division will reverse the credit and assess penalty plus interest. Filers often think any overpayment automatically rolls forward; it does not, and you must affirmatively claim it on Line 4 of the next return.
Line 5 — Total Payments and Credits
Line 5 is Line 3 plus or minus Line 4. The portal calculates it for you. Pereira Construction shows 5847.22 because there are no adjustments. Verify the math even though the system does it — a portal display glitch on a slow connection has been known to drop a digit. The mistake to watch for is overriding the auto-calc to “make it balance”; the portal flags any manual override for desk audit. A common misconception is that Line 5 should equal Line 2; it equals Line 2 only when withholding and remittance match perfectly, which is the goal but not always the reality.
Line 6 — Balance Due (or Overpayment)
If Line 2 exceeds Line 5, enter the positive balance due. If Line 5 exceeds Line 2, enter the overpayment as a negative number and check whether to refund or carry forward. Aisha’s bakery has Line 2 of 4200.00 and Line 5 of 4500.00, so Line 6 is -300.00 carried forward. Pay any balance due immediately by ACH debit through the portal — paying outside the portal delays posting by 10 business days. The mistake is leaving Line 6 blank when there is an overpayment; the system reads blank as zero and your overpayment vanishes from the running ledger. Many filers think requesting a refund is faster than carrying forward; the opposite is true — refunds take 8–12 weeks while carryforwards apply on the next weekly payment.
Line 7 — Unemployment Insurance Taxable Wages
Line 7 captures wages paid to each covered employee up to the 2026 SUI taxable wage base of $43,300. Once an employee crosses $43,300 in the calendar year, all further wages stop counting on Line 7 for the rest of the year. A construction worker earning $1,200/week hits the cap in week 37; weeks 1–36 count fully, week 37 is partial, weeks 38–52 contribute zero to Line 7. New hires who reached the cap with a prior NJ employer in the same year still start fresh with you — the cap is per-employer, not per-employee. The common mistake is using the federal FUTA $7,000 base instead of the NJ base, which understates Line 7 dramatically. Filers often believe the base resets quarterly; it is annual, and you must track YTD wages by employee.
Line 8 — Employer Unemployment Contribution
Multiply Line 7 by your assigned employer SUI rate from your annual AC-174.1 notice. New employer rates start around 2.8%; experienced employers range from 0.4% to 5.4%. Pereira Construction’s rate is 3.1%, applied to Line 7 of 175,000.00, giving 5425.00 on Line 8. If you received a voluntary contribution acceptance letter to buy down your rate, use the new rate from the date on the letter forward. The mistake is using last year’s rate; rates change every July 1, and the August notice covers the rate year July–June. Many filers think the SUI rate is the same for every employer; each account has a unique experience rate.
Line 9 — Worker Unemployment, Workforce Development, and SDI/FLI Contributions
Line 9 aggregates the employee-paid portions: 0.3825% SUI, 0.0425% Workforce Development, 0.0% SDI for 2026 (the rate has been suspended; verify current year), and 0.06% FLI for 2026. Each is calculated against the same $43,300 wage base. On taxable wages of $175,000, the worker SUI piece is $669.38; Workforce is $74.38; FLI is $105.00; total Line 9 is 848.76 (verify SDI rate for the filing year). The portal computes these automatically when you enter Line 7, but you must confirm because rate changes mid-year throw off the calculation. The mistake is assuming the rates are static; the NJDOL rate page updates each January. Filers often think SDI and FLI are employer-paid in NJ; both are employee-paid (employer pays the SUI experience rate plus a small SDI portion).
Line 10 — Number of Workers Employed in the Pay Period Including the 12th
Three boxes on Line 10 ask for headcount during the pay period that includes the 12th of each month of the quarter. Count every worker who received wages, including part-time, full-time, on-leave, and corporate officers. In Q2 2026, Pereira Construction employed 14 workers in April, 17 in May, and 18 in June, entering those three numbers. This data feeds the Bureau of Labor Statistics Quarterly Census — accuracy matters for state economic data. The mistake is reporting the average headcount or end-of-month headcount; it must be the count for the specific pay period containing the 12th. Many filers confuse this with full-time equivalents (FTEs); it is a raw headcount of paid workers.
Line 11 — Total Quarterly Contribution Due
Line 11 sums Lines 8 and 9. The portal calculates it. Pereira Construction’s Line 11 is 5425.00 + 848.76 = 6273.76. Compare this against what your payroll system withheld from employees plus what you accrued as employer expense — they must reconcile. The mistake is missing employees who were paid in cash or by handshake; the Division cross-references against Form WR-30 wage detail and discrepancies trigger audits. Filers often think Line 11 is just employer contributions; it is the combined employer-plus-employee total.
Line 12 — Total Amount Due (Withholding + UI/DI/FLI/WF)
Line 12 is Line 6 plus Line 11. Pereira Construction’s Line 12 is 0.00 + 6273.76 = 6273.76. Pay this amount via the portal’s ACH debit. The mistake is paying the GIT and the UI portions separately — the portal expects one combined payment for the quarterly reconciliation. A common misconception is that paying weekly already covers Line 11; weekly payments only cover GIT, and UI/DI/FLI/WF is paid quarterly with the NJ-927-W.
Certification and Electronic Signature
The certification screen requires the preparer’s name, title, phone, and email, plus a checkbox affirming the return is true under penalty of perjury per N.J.S.A. 54:52-8. Janet Singh, CPA at Singh & Associates, types her name, title CPA, phone, and email, then checks the box. Save the confirmation number — this is your only proof of filing. The mistake is closing the browser before the confirmation screen appears; without the number you have no proof and may need to refile. Filers often think a sent email from the portal is sufficient proof; the on-screen confirmation number is the official record.
Three Filled-Out Examples Using Real Scenarios
Each scenario walks one named employer through a full Q2 2026 NJ-927-W.
Scenario 1 — Newark Restaurant Group with Tipped Employees
Carlos Mendez owns Sabor Newark LLC, a 22-employee restaurant with heavy tipped wages.
| Form Section | What Carlos Enters |
|---|---|
| FEIN | 45-1122334 |
| NJ TIN | 234-567-890/000 |
| Quarter / Year | 2 / 2026 |
| Line 1 — Gross Wages Subject to GIT | 218,400.00 (includes reported tips) |
| Line 2 — GIT Withheld | 7,420.18 |
| Line 3 — Weekly Remittances | 7,420.18 |
| Line 6 — Balance Due | 0.00 |
| Line 7 — UI Taxable Wages | 198,200.00 |
| Line 8 — Employer SUI (rate 3.4%) | 6,738.80 |
| Line 9 — Worker SUI/WF/FLI | 960.00 |
| Line 10 — Headcount Apr/May/Jun | 21 / 22 / 22 |
| Line 12 — Total Due | 7,698.80 |
Scenario 2 — Jersey City Tech Startup with Remote PA Workers
Priya Patel runs Brightline Analytics Inc., a 9-person SaaS startup with two PA-resident engineers.
| Form Section | What Priya Enters |
|---|---|
| FEIN | 82-9988776 |
| NJ TIN | 345-678-901/000 |
| Quarter / Year | 2 / 2026 |
| Line 1 — Gross Wages Subject to GIT | 412,500.00 (PA workers excluded via NJ-165) |
| Line 2 — GIT Withheld | 19,840.00 |
| Line 3 — Weekly Remittances | 19,840.00 |
| Line 7 — UI Taxable Wages | 260,800.00 (caps applied) |
| Line 8 — Employer SUI (rate 2.8%, new employer) | 7,302.40 |
| Line 9 — Worker SUI/WF/FLI | 1,260.00 |
| Line 10 — Headcount Apr/May/Jun | 7 / 8 / 9 |
| Line 11 — Total UI/DI/FLI/WF | 8,562.40 |
| Line 12 — Total Due | 8,562.40 |
Scenario 3 — Cherry Hill Construction Company with Seasonal Layoffs
Marcus Pereira owns Pereira Construction LLC, with crew sizes that swing from 8 in winter to 22 in summer.
| Form Section | What Marcus Enters |
|---|---|
| FEIN | 12-3456789 |
| NJ TIN | 456-789-012/000 |
| Quarter / Year | 2 / 2026 |
| Line 1 — Gross Wages Subject to GIT | 186,420.00 |
| Line 2 — GIT Withheld | 5,847.22 |
| Line 3 — Weekly Remittances | 5,847.22 |
| Line 7 — UI Taxable Wages | 175,000.00 |
| Line 8 — Employer SUI (rate 3.1%) | 5,425.00 |
| Line 9 — Worker SUI/WF/FLI | 848.76 |
| Line 10 — Headcount Apr/May/Jun | 14 / 17 / 18 |
| Line 12 — Total Due | 6,273.76 |
Two more named filers worth knowing: Aisha Brown runs a Cherry Hill bakery with one $312.40 overpayment carried forward on Line 4, and Janet Singh, CPA prepares NJ-927-Ws for a Princeton 501(c)(3) nonprofit that elected reimbursable status under N.J.S.A. 43:21-7.2 and therefore zeroes Lines 7–9 but still files the headcount on Line 10.
How to File the Completed Form
Filing happens entirely online through the Division of Taxation Online Services portal. Paper, fax, and in-person filing are not accepted for weekly payers under N.J.A.C. 18:35-7.1.
Online portal channel. Log in at the Employer Returns portal using your NJ TIN, FEIN, and PIN. There is no filing fee. Payment is by ACH debit only — credit cards are not accepted for employer withholding. Processing time is real-time; the confirmation number appears within 30 seconds. Save the screen as a PDF and email it to yourself; this is your proof of filing under N.J.A.C. 18:2-4.4.
Bulk upload channel for payroll services. Services like ADP and Gusto file via the Combined Reporting bulk specifications by uploading a fixed-width file. The fee depends on the service. ACH credit and ACH debit are both accepted. Processing is overnight. Proof is the bulk filing receipt the service provides plus the portal confirmation that lists each filed account.
Amended returns. File an amended NJ-927-W through the same portal by selecting “Amend Prior Period.” There is no fee. Pay any additional balance plus interest at the prime rate plus 3%. Keep the amended confirmation number — it supersedes the original.
If your bank rejects the ACH debit, the Division charges a $25 dishonored payment fee under N.J.S.A. 54:48-4.1 plus penalty and interest as if the return were unfiled.
What Happens After You File
The Division of Taxation matches your NJ-927-W against three other filings within 60 days: the WR-30 quarterly wage detail filed with NJDOL, the federal Form 941, and the prior weekly remittances on file. Any mismatch over $50 generates an automated notice asking for explanation.
If everything reconciles, the return is “accepted” and posted to your account ledger, viewable in the portal under “Period Summary.” Overpayments on Line 6 either carry forward to your next weekly remittance or refund within 8–12 weeks if you elected refund. Underpayments accrue interest from the due date until paid in full at the prime rate plus 3%.
If you missed the 30-day deadline, the Division issues a Notice of Delinquency within 45 days, which adds a $100 flat penalty and starts the 5%-per-month late-filing penalty under N.J.S.A. 54:49-4. Ignoring the notice for 90 days converts the assessment into a Certificate of Debt docketed in Superior Court, which is a public lien against the business and the responsible person personally.
You can dispute any assessment by filing a written protest with the Conference and Appeals Branch within 90 days of the notice date. After Conference, your next step is the New Jersey Tax Court within 90 days of the final determination.
Mistakes to Avoid When Filling Out the Form
- Filing NJ-927 instead of NJ-927-W. This routes the return to the wrong queue and triggers a delinquency notice on the weekly account.
- Using the federal $7,000 FUTA wage base on Line 7. Drastically understates UI contribution and creates a deficiency assessment.
- Forgetting the location suffix on the NJ TIN. Causes immediate portal rejection and wasted login attempts.
- Netting 401(k) deferrals out of Line 1. New Jersey taxes 401(k) contributions, so this understates GIT wages.
- Picking the quarter by work period rather than pay date. Creates a duplicate-quarter conflict requiring an amended return.
- Self-claiming an unapproved credit on Line 4. The Division reverses the credit and assesses penalty plus interest.
- Skipping the headcount on Line 10. Triggers a BLS data-completeness flag and a follow-up letter.
- Closing the browser before the confirmation number loads. Leaves no proof of filing and may force a refile.
- Sharing your portal PIN with a payroll service. Voids the audit trail and shifts personal liability under N.J.S.A. 54:52-9.
- Paying balance due outside the portal. Delays posting by 10 business days and may accrue avoidable interest.
- Using last year’s SUI rate. Rates change every July 1, so the wrong rate creates a contribution shortfall.
- Missing a weekly remittance. Even a single missed Wednesday cascades into a Line 6 balance plus weekly-payer penalty.
Do’s and Don’ts
- Do reconcile the portal’s Line 3 against your bank statements every quarter, because the portal is presumptive, not authoritative.
- Do print the confirmation page as a PDF, because it is your only filing proof.
- Do track YTD wages by employee, because the SUI cap is annual and per-employer.
- Do verify your AC-174.1 SUI rate every August, because the new rate takes effect July 1.
- Do file even with zero payroll, because skipping creates an estimated assessment.
- Do apply overpayments on Line 4 the next quarter, because refund processing takes months.
- Don’t use your FEIN where the NJ TIN is asked, because it rejects the login.
- Don’t assume federal pre-tax rules apply, because NJ taxes 401(k) and other federal exclusions.
- Don’t wait until the 30th to file, because portal slowdowns on deadline day cause timeouts.
- Don’t ignore a Notice of Delinquency, because it docks into a public lien at day 90.
- Don’t share your PIN, because it shifts personal liability to whoever filed.
- Don’t pay outside the portal, because posting delays trigger avoidable interest.
Pros and Cons of Filing on Your Own vs. With Help
| Filing Approach | Why It Matters |
|---|---|
| Pro: Self-filing saves $200–$600 per quarter in payroll-service fees, valuable for very small employers. | |
| Pro: You see every entry in real time, which improves financial literacy and catches errors early. | |
| Pro: Direct portal access means same-day amendments without waiting for a third party. | |
| Pro: You retain full control of the PIN and the audit trail. | |
| Pro: The portal’s auto-calculation handles most math, lowering the skill barrier. | |
| Con: A single missed weekly remittance triggers cascading penalties you must handle alone. | |
| Con: Rate changes every January and July are easy to miss without a payroll service tracking them. | |
| Con: Reconciling against Form 941 and WR-30 takes 60–90 minutes per quarter. | |
| Con: Without a CPA, you may overlook reciprocity certificates for PA, NY, or DE workers. | |
| Con: Personal liability under N.J.S.A. 54:52-9 falls on whoever signs, with no buffer. |
NJ-927-W vs. NJ-927 at a Glance
| Feature | Detail |
|---|---|
| NJ-927-W applies to employers that withheld $10,000+ in the prior year. | Threshold set by N.J.S.A. 54A:7-4. |
| NJ-927 applies to all other employers (quarterly or monthly remitters). | Filed through the same portal. |
| NJ-927-W requires Wednesday-after-payroll GIT remittance. | Reconciled quarterly on the same form. |
| NJ-927 allows monthly or quarterly GIT remittance depending on volume. | Smaller cash-flow burden. |
FAQs
Do I file NJ-927-W or NJ-927 if my withholding is exactly $10,000 last year?
Yes — at exactly $10,000 in prior-year withholding, you cross the weekly-payer threshold under N.J.S.A. 54A:7-4 and must file NJ-927-W going forward.
Can I file the NJ-927-W on paper?
No — paper filing is prohibited for weekly payers under N.J.A.C. 18:35-7.1, and only the online portal is accepted.
Do I include 401(k) deferrals in Line 1 wages?
Yes — New Jersey taxes 401(k) contributions even though the IRS exempts them, so they belong in Line 1 GIT wages.
Do I write my FEIN in the NJ TIN box if I forgot my TIN?
No — the NJ TIN is a separate 12-digit number from Form NJ-REG, and entering the FEIN there will reject the return.
Should Line 10 headcount be an average or a specific count?
No — it is the headcount for the pay period that includes the 12th of each month, not an average or end-of-month figure.
Can I claim a prior overpayment on Line 4 without a credit memo?
No — self-claiming credits causes the Division to reverse the credit and assess penalty plus interest, so wait for written approval.
Is the SUI taxable wage base on Line 7 the same $7,000 as federal FUTA?
No — New Jersey’s 2026 SUI wage base is $43,300, far higher than the federal $7,000.
Do PA-resident employees working in NJ count on Line 1 if they filed NJ-165?
No — a valid Form NJ-165 reciprocity certificate exempts those wages from NJ Line 1 GIT reporting.
Do I file NJ-927-W if I had zero payroll this quarter?
Yes — a zero return is still required, and skipping it creates an estimated assessment under N.J.S.A. 54:49-7.
Can my payroll service file using my PIN?
No — sharing your PIN voids the audit trail and shifts personal liability, so the service must use its own credentials with a Form M-5008-R POA.
Is SDI employer-paid in New Jersey for 2026?
No — Temporary Disability Insurance is employee-paid in New Jersey (employer pays a small SDI experience portion), confirmed on the NJDOL rate page.
Do I lose my overpayment if I leave Line 6 blank when there is a credit?
Yes — the system reads blank as zero, so always enter the negative amount and choose carry-forward or refund.
Can I amend the NJ-927-W after filing?
Yes — log back into the portal, select “Amend Prior Period,” and resubmit; the new confirmation supersedes the original.
Does Quarter 2 include a payroll worked in March but paid April 3?
Yes — New Jersey uses constructive payment, so quarter is determined by pay date, placing this payroll in Quarter 2.
Related reading
- How to Fill Out New Jersey Withholding Form NJ-W4 + FAQs
- How to Fill Out New Jersey Form NJ-1040-ES (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-927 (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
- How to Fill Out New Jersey Form ST-50 (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs