New Jersey Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.92/hr | $15.92/hr (standard); $15.23/hr (<6 employees and seasonal) |
| Pay Frequency | Twice monthly | |
| Overtime Rules | 1.5x after 40 hrs/week | |
| Record Retention | 3 years |
Withholding Form: NJ-W4
Registration: Register online
Threshold: (all household employers)
Program: Family Leave Insurance (FLI) + Temporary Disability Insurance (TDI)
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
40 hrs/year paid; 1hr/30hrs worked; 100% employee-funded; up to 12 consecutive weeks; Both employer and employee contribute
Accrual Rate: 1hr/30hrs worked
Annual Cap: 40 hrs
40 hrs/year paid; 1hr/30hrs worked; 100% employee-funded; up to 12 consecutive weeks; Both employer and employee contribute
Deadline: Within 20 days of hire
Report Online: File report
Threshold: 5+ hrs/month
Must be in worker's preferred language
Written employment contract REQUIRED for 5+ hrs/month domestic workers (in worker's preferred language); food/lodging credits allowed with records; anti-discrimination protections; rest breaks 10 min/4 hrs; 30-min meal after 5 hrs; live-in: max 6 consecutive days without 24-hr rest
Form NJ-W4
New Jersey state income tax withholding form
Purpose: Employee completes for state tax withholding
New Jersey state form
Purpose: State compliance
New Jersey state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
Unemployment insurance and workforce regulations
Tax withholding and registration
New hire reporting portal
Paid family and medical leave
State agency
State agency
State agency
State agency
State agency
State agency