New Jersey Family Leave and Temporary Disability Insurance: what employers and employees pay in 2026
In effectChecked November 8, 2026Run by New Jersey Department of Labor and Workforce Development (NJDOL), Division of Temporary Disability and Family Leave Insurance
Short answer
New Jersey funds Family Leave Insurance (FLI) and Temporary Disability Insurance (TDI) through payroll: in 2026 employees pay 0.23% for FLI and 0.19% for TDI on the first $171,100 in wages, and employers pay their own TDI rate of 0.10% to 0.75% on the first $44,800. For 2027 the New Jersey Department of Labor and Workforce Development (NJDOL) has set both employee rates at 0.24% on the first $177,100. Employers withhold, pay and report both programs every quarter, display the state posters and give employees written notice.
Next date: January 1, 2027: 2027 employee rates take effect: 0.24% for Family Leave Insurance and 0.24% for Temporary Disability Insurance, on the first $177,100 in wages. The employer Temporary Disability Insurance wage base rises to $46,400 and the maximum weekly benefit to $1,158.
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On your payroll: New Jersey Family Leave and Temporary Disability Insurance, 2026
- Premium, share of wages
- 0.23%
- Most you may deduct from employees
- 0.23%
- Employer pays at least
- 0%
- Wages subject to premium, per employee
- $171,100
- 2027 premium
- 0.24%
Paid only by employees; employers do not contribute. Most an employee pays in 2026: $393.53.
- Most you may deduct from employees
- 0.19%
- Employer pays at least
- 0.1%
- Wages subject to the employee share, per employee
- $171,100
- 2027 employee share
- 0.24%
Employees pay 0.19% on the first $171,100 (at most $325.09). Employers pay a separate rate of 0.10% to 0.75% on only the first $44,800, or $44.80 to $336.00 per employee for the year. The two shares use different wage bases, so there is no single combined rate.
No size threshold: a one-person payroll pays the same rates. Since July 17, 2026, employees who receive Temporary Disability Insurance (TDI) or Family Leave Insurance (FLI) benefits during unpaid leave have job protection with no minimum employer size or work-history requirement, according to the New Jersey Department of Labor and Workforce Development (NJDOL).
New Jersey Family Leave and Temporary Disability Insurance premium calculator
In 2026, New Jersey Family Leave and Temporary Disability Insurance has 2 separate rates:
- Family leave insurance: 0.23% of each employee’s wages up to $171,100 a year. Employers may deduct all of it from pay.
- Temporary disability insurance: employees pay up to 0.19% of wages up to $171,100 a year.
- Family leave insurance: most you may deduct from employees
- $115.00
- Family leave insurance: employer pays at least
- $0.00
- Temporary disability insurance: most you may deduct from employees
- $95.00
- Temporary disability insurance: employer share
- Not calculated
- All deductions from employees
- $210.00
Family leave insurance: Paid only by employees; employers do not contribute. Most an employee pays in 2026: $393.53.
Temporary disability insurance: Employees pay 0.19% on the first $171,100 (at most $325.09). Employers pay a separate rate of 0.10% to 0.75% on only the first $44,800, or $44.80 to $336.00 per employee for the year. The two shares use different wage bases, so there is no single combined rate.
Assumes the full employee share is deducted.
New Jersey Family Leave and Temporary Disability Insurance deadlines
· Paid leave
Fourth-quarter 2026 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Saturday.
· Paid leave
New fiscal-year employer contribution rates begin, including each employer’s Temporary Disability Insurance rate
Rate notices are posted through Employer Access.
· Paid leave
Third-quarter 2027 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Saturday.
· Paid leave
Fourth-quarter 2027 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Sunday.
· Paid leave
First-quarter 2028 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Sunday.
· Paid leave
New fiscal-year employer contribution rates begin, including each employer’s Temporary Disability Insurance rate
Rate notices are posted through Employer Access.
· Paid leave
Second-quarter 2028 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Sunday.
Dates already passed (3)
- : Third-quarter 2026 NJ-927 and WR-30 reports and payment due. New Jersey gives no extension when the 30th falls on a weekend or holiday.
- : Employees receiving Temporary Disability Insurance (TDI) or Family Leave Insurance (FLI) benefits gain job protection. The state labor department says no minimum employer size or work history applies.
- : 2026 employee rates take effect: 0.23% for Family Leave Insurance and 0.19% for Temporary Disability Insurance, on the first $171,100 in wages. Employers pay their Temporary Disability Insurance rate on the first $44,800.
What employers have to do
- Register the business with the New Jersey Division of Revenue and Enterprise Services on form NJ-REG. You count as an employer once you pay $1,000 or more in wages in a calendar year.
- Withhold the employee Family Leave Insurance (FLI) and Temporary Disability Insurance (TDI) contributions each payday, stopping once an employee’s wages for the year reach the cap ($171,100 in 2026, $177,100 in 2027).
- File the quarterly NJ-927 contribution report and WR-30 wage report and pay what’s due by the 30th day of the month after each quarter: April 30, July 30, October 30 and January 30. No extension is given when that day falls on a weekend or holiday.
- Display the Temporary Disability Insurance (TDI) and Family Leave Insurance (FLI) posters where employees can see them, and give each employee written notice of both programs at hiring, when they ask, and when they tell you they need leave.
- Return state wage requests (forms E-10 and E-20) within 10 days, and compare benefit notices (DS-7C for Temporary Disability Insurance (TDI), D20 for FLI) with your payroll and time-off records.
- Report the taxable part of Temporary Disability Insurance (TDI) benefits on the employee’s W-2 (the annual wage and tax statement); the state posts year-end statements for employers each January.
Handling New Jersey Family Leave and Temporary Disability Insurance in payroll
The free route: register directly with the state
You can register the business with the New Jersey Division of Revenue and Enterprise Services on form NJ-REG, and file the quarterly NJ-927 contribution report and WR-30 wage report on your own. Details from New Jersey Department of Labor and Workforce Development (NJDOL), Division of Temporary Disability and Family Leave Insurance. You’ll still need your payroll to figure the premium on each paycheck and withhold any employee share.
Payroll systems with a help document covering New Jersey Family Leave and Temporary Disability Insurance
| System | What the documentation says | Link |
|---|---|---|
| Gusto | Gusto’s paid family leave article says Gusto withholds New Jersey Family Leave Insurance from employees at the state rate and lists it as one of four taxes reported to the state labor department. Read their help doc, Nov 8, 2026 | See plans for Gusto |
| Patriot Software | New Jersey tax list shows Patriot withholding the employee Family Leave Insurance premium and filing it on Forms NJ-927 and WR-30 for Full Service customers. Read their help doc, Nov 7, 2026 | See plans for Patriot Software |
Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.
How New Jersey Family Leave and Temporary Disability Insurance works
Family Leave Insurance (FLI) is paid only by employees: 0.23% of the first $171,100 in 2026 (at most $393.53) and 0.24% of the first $177,100 in 2027. Temporary Disability Insurance (TDI) has two shares. Employees pay 0.19% of the first $171,100 in 2026 (at most $325.09) and 0.24% of the first $177,100 in 2027. Employers pay their own TDI rate, between 0.10% and 0.75%, on a smaller base: the first $44,800 per employee in 2026 and $46,400 in 2027. Employer TDI rates are assigned for a fiscal year running July 1 to June 30. New employers get the new-employer rate (0.50% for July 2026 through June 2027) for their first three calendar years.
Family Leave Insurance (FLI) costs the employer nothing beyond payroll setup. The employer’s Temporary Disability Insurance (TDI) share is 0.10% to 0.75% of the first $44,800 per employee in 2026, which works out to $44.80 to $336.00 per employee for the year. The employer wage base rises to $46,400 in 2027.
Temporary Disability Insurance (TDI) pays up to 26 weeks when an employee can’t work because of an illness, injury or other disability that isn’t work-related, including recovery from pregnancy and childbirth. Family Leave Insurance (FLI) pays up to 12 consecutive weeks, or up to 56 separate days, in a 12-month period to bond with a new child, care for a family member with a serious health condition, or handle certain matters related to domestic or sexual violence. Both pay 85% of the employee’s average weekly wage, up to $1,119 a week in 2026 and $1,158 in 2027.
Questions employers ask
Who has to follow New Jersey Family Leave and Temporary Disability Insurance?
Every employer covered by New Jersey’s unemployment law is also covered by the Temporary Disability Benefits Law. A business becomes an employer once it employs one or more people and pays $1,000 or more in wages in a calendar year, or if it is subject to the federal unemployment tax (FUTA). The federal government is exempt, and Temporary Disability Insurance (TDI) is optional for local governments. Employees who work a significant amount of time outside New Jersey generally aren’t covered.
Is there a small-employer rule?
No size threshold: a one-person payroll pays the same rates. Since July 17, 2026, employees who receive Temporary Disability Insurance (TDI) or Family Leave Insurance (FLI) benefits during unpaid leave have job protection with no minimum employer size or work-history requirement, according to the New Jersey Department of Labor and Workforce Development (NJDOL).
What happens if an employer doesn’t comply?
Late NJ-927 reports cost $10 a day for the first five days, then $10 a day or 25% of the contributions due, whichever is less, plus interest of 1.25% a month on unpaid contributions. Late, incomplete or inaccurate WR-30 wage reports cost $5 per employee the first time, then $10 and $25 per employee for repeat problems within eight quarters (New Jersey Department of Labor and Workforce Development, Division of Employer Accounts). Under the Temporary Disability Benefits Law, an employer that willfully fails to pay contributions, file reports or give employees the required notice owes a $250 fine, other willful violations carry a $500 fine, and acting with intent to defraud can add up to $1,000 and 90 days in jail (N.J.S.A. 43:21-55). Not returning a state wage request within 10 days can bring a $250 penalty.
Can employers use a private plan instead?
Allowed for Temporary Disability Insurance (TDI) and Family Leave Insurance (FLI). The Division of Temporary Disability and Family Leave Insurance must approve a private plan before it takes effect, and it can be insured through an approved insurance company, self-insured, or run by a union welfare fund. The plan must pay at least the State Plan’s benefits, can’t be harder to qualify for, and can’t cost workers more than the State Plan. If employees covered by a collective bargaining agreement must contribute to the plan, a majority of them must agree by written election before it takes effect, unless the agreement waives the election. Employees outside a collective bargaining agreement don’t have to consent (N.J.S.A. 43:21-33). While an approved plan is in place, the employer and its workers don’t contribute to the state fund for that coverage.
Everything employers in New Jersey must do ·Paid leave in every state
Sources
- N.J.S.A. 43:21-25 et seq. (Temporary Disability Benefits Law, which includes Family Leave Insurance); N.J.A.C. 12:18
- Information for Employers: 2026 program contributions, benefits, employer role, private plans, New Jersey Department of Labor and Workforce Development (read Nov 8, 2026)
- Rate information, contributions, and due dates (2026 and 2027 worker rates, wage bases, maximum benefits, NJ-927 and WR-30 due dates), New Jersey Department of Labor and Workforce Development (read Nov 7, 2026)
- Employer handbook: Temporary Disability and Family Leave Insurance (26 weeks, job protection from July 17, 2026, wage requests, private plans), New Jersey Department of Labor and Workforce Development (read Nov 7, 2026)
- Interest and penalties (NJ-927 and WR-30), New Jersey Department of Labor and Workforce Development (read Nov 7, 2026)
- How and when to register as an employer, New Jersey Department of Labor and Workforce Development (read Nov 7, 2026)
- Temporary Disability Benefits Law, N.J.S.A. 43:21-25 et seq. (July 2020 compilation; notice duty at 43:21-39.1(g), penalties at 43:21-55), New Jersey Department of Labor and Workforce Development (read Nov 8, 2026)
- 58 N.J.R. 1978(a), proposed 2027 maximum weekly benefit ($1,158) and taxable wage bases ($46,400 and $177,100), PRN 2026-048, New Jersey Department of Labor and Workforce Development (read Nov 7, 2026)