New Jersey State Law

New Jersey businesses must register with the Division of Revenue and Enterprise Services before conducting business. All businesses with employees or taxable sales must obtain a Business Registration Certificate. The…

Source: NJ Division of Revenue and Enterprise Services

New Jersey employers who pay $1,000 or more in wages in any calendar quarter or employ at least one worker must register with the Department of Labor and Workforce Development…

Source: NJ Department of Labor and Workforce Development

New Jersey employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee…

Source: NJ Department of Labor and Workforce Development

New Jersey professional licensing is administered by the Division of Consumer Affairs, which oversees more than 50 professional and occupational boards covering engineers, architects, real estate agents, contractors, healthcare providers,…

Source: NJ Division of Consumer Affairs

New Jersey requires home improvement contractors to register with the Division of Consumer Affairs under the Contractor Registration Act. Commercial and public works contractors must comply with local licensing requirements.…

Source: NJ Division of Consumer Affairs

The New Jersey Economic Development Authority (NJEDA) provides loans, loan guarantees, and financing programs to New Jersey businesses. Programs include the Main Street Recovery Finance Program and small business emergency…

Source: NJ Economic Development Authority

The NJEDA administers small business grant programs including the Main Street Recovery Program and sector-specific innovation grants. Programs target small businesses impacted by economic disruption and businesses in underserved and…

Source: NJ Economic Development Authority

Home-based businesses in New Jersey are regulated by local municipal zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits, non-resident…

Source: NJ Business Action Center

New Jersey LLCs are formed by filing a Certificate of Formation with the Division of Revenue and Enterprise Services and paying a $125 fee. All LLCs must designate a registered…

Source: NJ Division of Revenue and Enterprise Services

New Jersey corporations are formed by filing a Certificate of Incorporation with the Division of Revenue and Enterprise Services and paying a $125 fee. Corporations must designate a registered agent…

Source: NJ Division of Revenue and Enterprise Services

New Jersey LLCs and corporations must file an Annual Report with the Division of Revenue and Enterprise Services by the last day of the anniversary month of formation. The filing…

Source: NJ Division of Revenue and Enterprise Services

New Jersey imposes a Corporation Business Tax with rates of 9% on income up to $1 million and 11.5% on income above $1 million for large corporations. The minimum tax…

Source: NJ Division of Taxation

New Jersey imposes a state sales tax of 6.625% on retail sales of tangible personal property and certain services. Urban Enterprise Zones have a reduced 3.3125% rate. Groceries, prescription drugs,…

Source: NJ Division of Taxation

New Jersey minimum wage is $15.49 per hour as of January 1, 2025 for most employers, adjusted annually by the Consumer Price Index. Small employers with fewer than six employees…

Source: NJ Department of Labor and Workforce Development

New Jersey employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the New Jersey Manufacturers Insurance Group. Sole proprietors…

Source: NJ Division of Workers Compensation

New Jersey Family Leave Insurance provides eligible employees up to 12 weeks of partial wage replacement per year to bond with a new child or care for a seriously ill…

Source: NJ Department of Labor and Workforce Development