In New Jersey, employers are required to file an Employer Report of Wages Paid, or WR-30, form within 30 days of the end of each quarter ( March 31, June 30, September 30 and December 31). This report, which lists all people who were employed and/or paid by your company during the specified time period, contains the following information:
- The employee’s Social Security Number
- The employee’s name
- Gross wages paid
- Base weeks earned
New Jersey uses the data on a WR-30 to decide eligibility for unemployment and disability benefits, so you must only provide information about payment for services performed in New Jersey. If you do business in other states, any wages paid should be reported to those states instead.
Even if you have no employees during one or more quarters, any employer subject to the New Jersey Unemployment Compensation Law must file a WR-30 indicating that no wages were paid.
How to Submit a WR-30
You must file all completed WR-30 forms via the Divison of Taxation website. You will need your New Jersey taxpayer identification number and PIN) which would have been included on the letter you received after registering your business.
The overview page on the government portal is divided into sections that correspond to the three parts of the filing process:
Update Employee Information
This is where you add or delete employees and update base week or salary information. The screen will present you with all of the workers you filed on your last return, along with their Social Security numbers. The base weeks and gross wages are zero, as you need to present new quarterly figures.
To update a listed employee, double-click their SSN to access a screen with their details. If you need to correct an inaccurate SSN, you will have to delete the employee first and then re-add them.
This section contains your company information and the phone number and email address for its contact person. It also indicates how many employees you have, the total of their wages (which will be zero if you haven’t started the return yet), and whether or not you have submitted the return yet.
Once you have updated all data and checked the box to submit the return, you will be presented with a screen confirming the successful processing of your WR-30.
Note: Until you actually submit the form, you can revise it as often as necessary. It is important to note that the day you submit a WR-30 is the filing date, not the day you start it. If you need to complete a form in stages, make sure that you start early enough to have it ready in time.
View or Print Employee List
This is the section containing the list of employees for the reporting period and any salary or base week information that you have previously entered. You can print it each time you add or delete employees so that you always have an updated list available.
Exceptions to Quarterly Reporting
If you are a domestic employer (in other words, you only employ household workers), you file your quarterly WR-30s on an annual basis instead, all of them due by January 30.
Any employer who, without reasonable cause, fails to file a WR-30 within the specified time frame is liable for penalties based on the number of employees who were not reported:
- At all
- Accurately and completely
- By the due date and/or
- On electronic media as required
Penalties are assessed as follows:
- $5.00 per employee before the first failure in any eight consecutive quarters
- $10 per employee for a second failure
- $25 per employee for a third and any subsequent failure
Are you a small business owner, independent contractor, or self-employed individual in need of FREE Money?
Recently, the Government passed the largest economic relief bill in the history of the United States. Buried in the 800+ pages is a special program designed to give FREE money to small businesses and independent contractors. Here’s how it works:
- You borrow up to 250 percent of your average monthly payroll expenses, up to $10 million.
- You use the borrowed funds to pay for payroll, mortgage interest, rent payments, leases, or utilities.
- If you retain all your employees, the ENTIRE LOAN is forgiven.
“Payroll” is very broadly defined to include payments to independent contractors, retirement contributions, and other items. Even better than the entire loan being forgiven, it’s tax-free! You don’t even need to provide collateral or a personal guarantee to apply.
But depending on your situation, you may even have BETTER options by using special tax credits or other grants available. Set up a FREE consultation to learn more by clicking here.
Who Is Required to File a WR-30 Form?
The WR-30 form is a report of all of the people who were employed or paid wages by an employer in the state of New Jersey. Employers are required to file a WR-30 form on a quarterly basis. Even if you do not have employees for one or more quarters of the year, if you are covered by the New Jersey Unemployment Compensation Law, then you must file the form each quarter to indicate that no wages were paid for that period. However, if you are a domestic employer (you only employ people to work in your household), then you can file all quarterly forms at once by January 30 of each year.
How Do You File a WR-30?
All WR-30 forms must be completed and submitted through the State of New Jersey, Division of Taxation website. To do so, you will need a New Jersey taxpayer identification number and Personal Identification Number (PIN). A PIN can be obtained by registering your business with the Division of Taxation. A welcome letter sent by the state will include the PIN. You can call the Division of Taxation directly at 609-292-6400 to obtain a PIN. Other than for domestic employers, all WR-30 forms must be submitted within 30 days of the end of each quarter, or by March 31, June 30, September 30, and December 31.
Is There a Penalty for Not Filing a WR-30?
Yes. If you fail to file a WR-30 within 30 days of the close of a quarter, then the state may impose penalties on your company. These penalties are based on the number of employees who were not reported, who were not reported accurately or completely, by the due date, or via electronic media (as required). The penalties will be assessed at a rate of $5.00 per employee for the first failure to file in any 8 consecutive quarters, $10.00 per employee for a second failure, and $25 per employee for a third or greater failure within that time period. If you are concerned about meeting your obligations with regards to these forms, a New Jersey payroll tax attorney can provide you with advice and assistance.
What Information Is Required for a WR-30 Form?
There are 2 sections that must be completed on a WR-30: (1) employee information; and (2) company identification. For the first section, you will need to enter the names and social security numbers for each of your employees, along with their base week and salary information. Next, you will need to input basic information about the company, including the phone number and email address for a contact person, number of employees, the total wages paid, and whether you have submitted a quarterly return. Finally, you will be able to view and print your employee list, which may be helpful for future filings.
Contact a New Jersey Payroll Tax Attorney
When you fail to file your WR-30s or remit payroll taxes on time, potential repercussions include fines and even criminal penalties. Protect your company and your legal rights by involving an experienced New Jersey payroll tax attorney.
At Paladini Law, we represent business owners throughout the state in regard to payroll tax challenges. Attorney Brad Paladini will provide you with experienced legal counsel during these situations to help ensure that you are treated fairly and have an opportunity to address past issues. For more information, please contact Paladini Law or call 201-381-4472.