The New Jersey Department of Labor and Workforce Development announced that employer state unemployment insurance tax rates continue to range from 0.5% to 5.8% on Rate Schedule C for fiscal year (FY) 2018 (July 1, 2017 through June 30, 2018).

The new employer rate continues to be 2.8% for FY 2018. These rates include the 0.1% Workforce Development Fund rate and the 0.0175% Supplemental Workforce Fund rate.

The employer/employee wage base for state unemployment insurance (SUI), temporary disability insurance (TDI) and family leave insurance (FLI) continues at $33,500 for the remainder of calendar year 2017. For calendar year 2018, the taxable wage base will increase to $33,700.

Mailing of FY 2018 employer rate notices

According to the Department's website, FY 2018 tax rate notices were issued in batches during the fourth week of July 2017.

Employee SUI-TDI-FLI tax rates

According to the Department's website, the following employee rates are in effect for the remainder of 2017 and for calendar year 2018:

— SUI-employee. Employers must continue to withhold employee SUI taxes through December 31, 2017 from employee wages earned up to the SUI taxable wage base of $33,500 at the worker SUI rate of 0.425% (includes the 0.0425% Workforce Development and Supplemental Workforce Fund surcharge). The rate continues at 0.425% for calendar year 2018, on wages earned up to $33,700. Based on the 2018 taxable wage base of $33,700, an employee's maximum SUI contribution for 2018 will be $143.23.

— TDI. The TDI rate continues at 0.24% through December 31, 2017, and decreases as of January 1, 2018 (for calendar year 2018) to 0.19%. Based on the 2018 taxable wage base of $33,700, an employee's maximum TDI contribution for 2018 will be $64.03.

— FLI. The FLI rate continues at 0.1% for the remainder of 2017, and decreases as of January 1, 2018 (for calendar year 2018) to 0.09%. Based on the 2018 taxable wage base of $33,700, an employee's maximum FLI contribution for 2018 will be $30.33.

The SUI/TDI/FLI taxes must be withheld from employee wages earned in 2017 up to the taxable wage base of $33,500 and for calendar year 2018 up to the taxable wage base of $33,700.

Other SUI, TDI and WC amounts for calendar year 2018

Other SUI, TDI and Workers' Compensation (WC) totals for calendar year 2018 are as follows:

— 2018 Maximum Workers' Compensation (WC) weekly benefit rate: $903 (up from $896)

— 2018 Maximum Unemployment Insurance (UI) weekly benefits rate: $681 (up from $677)

— 2018 Maximum Temporary Disability Insurance (TDI) weekly benefit rate: $637 (up from $633)

— 2018 Alternative earnings test amount for UI and TDI : $8,500 (up from $8,400)

— 2018 Base week amount: $169 (up from $168)

Value of room and board

In accordance with N.J.A.C. 12:16-4.8, the following are the calculated dollar equivalents for board and room, meals and lodging furnished by employers in lieu of money wages paid for services rendered by employees during the calendar year 2018:

If less than three meals per day, individual meals shall be valued as follows:

These amounts are used when the employer does not assign a value to such payments.

For more information on employment taxes in New Jersey, contact the Department at +1 609 633 6400 or see the Department's website.

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