As a reminder for New Jersey employers, the Department of Labor and Workforce Development (DLWD) has announced the following updates for calendar year 2026:

Unemployment Insurance (UI):

• Employee and Employer Wage Base: $44,800 (up from $43,300 in 2025).

Temporary Disability Insurance (TDI)

• Employer Wage Base: $44,800 (same as UI wage base).
• Employee Wage Base: $171,100 (up from $165,400 in 2025).

Family Leave Insurance (FLI)

• Employee Wage Base: $171,100 (same as TDI employee wage base).

Contribution Rates

• Employer and employee contribution rates for FY 2025–2026 have been announced under Tax Table C (effective July 1, 2025 – June 30, 2026).
• Employer UI rates under Table C range from 0.5% to 3.6% for positive reserve ratios and 5.1% to 5.8% for deficit ratios.
• The new employer rate is 2.8%.
• All rates include 0.1175% for Workforce Development/Supplemental Workforce Funds and 0.0000% for Health Care Subsidy Fund.

Employer Considerations:

• The “Notice of Employer Contribution Rates” for FY 2025–2026 is now available via Employer Access.
• New Jersey Department of Labor & Workforce Development advises all employers to register for Employer Access first; as the administrator, employers can grant access to authorized users such as your Third-Party Administrator (TPA).

For additional information:

• New Jersey – UI/DI/FLI Credits
• New jersey – Rate information, contributions, and due dates
• New Jersey – Unemployment Compensation Law, Extended Benefits Law, Workforce Development Partnership Act, Supplementary Legislation

This communication is intended solely for the purpose of conveying information. The present post might incorporate hyperlinks directing readers to websites managed by third-party entities. The inclusion of any links within this communication is meant to serve as points of reference and could encompass opinion articles from various law firms, articles from HR associations, official websites, news releases, and documents of government agencies, and other relevant third-party sources. Vensure has no authority over these external websites and bears no responsibility for their content. Furthermore, Vensure does not endorse the materials present on these websites. The contents of this communication should not be interpreted as legal advice or as a legal standpoint concerning specific facts or scenarios. Nor should it be deemed an exhaustive compilation of facts potentially pertinent to federal, state, or local laws. It is strongly advised that employers solicit legal guidance from an employment attorney when undertaking actions in response to any legal updates provided. This is due to the possibility of future alterations occurring in federal, state, and local laws, regulations, as well as the directives and guidelines issued by governing agencies. These changes may transpire at any given time, potentially rendering certain portions of the content within this update void or inaccurate.