Interest and penalties
We are required by law to assess interest and penalties for late filing of the NJ-927 and WR-30.
Penalties for late filing of the NJ-927:
- $10 per day for the first five days of delinquency; thereafter, additional penalties of $10.00 per day or 25 percent of the contributions due, whichever is less, shall be assessed.
- $10 for each day of delinquency, to a maximum of $50, shall be assessed on "No Liability Reports."
- Interest on any unpaid contributions shall accrue at the rate of 1.25 percent per month from the due date until payment is received.
Penalties for late filing of the WR-30:
Employers who fail, without reasonable cause, to comply with reporting requirements will be liable for penalties based upon the number of employees (A) who were not reported, (B) who were not reported completely and accurately, (C) who were reported using invalid media and/or (D) who were reported late.
- For the first invalid media, late, incomplete or inaccurate report: $5 per employee.
- For the second invalid media, late, incomplete or inaccurate report filed within eight consecutive quarters: $10 per employee.
- For the third and any subsequent invalid media, late, incomplete or inaccurate report filed within eight consecutive quarters: $25 per employee.
The New Jersey Unemployment Compensation Law provides for the abatement of unpaid penalties in full or in part for good cause. If you believe you have good cause for incorrect or late filing, you may request a penalty abatement in writing within one year of the date of notification that a penalty has been assessed.
The written explanation of the circumstances involved and the filing history of the business making the request are factors considered in the decision to affirm or abate penalties. Every penalty abatement request is decided on an individual basis.
A request for penalty abatement must contain the following information:
- The name of the business entity as shown on the NJ-927 and/or WR-30 report.
- The employer identification number.
- The quarter(s)/year(s) for which the penalty was imposed.
- An affidavit together with documentation providing the reason(s) why the report(s) were not filed completely, accurately, or by the due date(s), and a statement that there was no fraud or intentional disregard of the law.
- The NOTARIZED signature of the responsible person making the abatement request.
Mail your request and supporting documentation to:
Penalty Abatement Unit
Division of Employer Accounts
PO Box 379
Trenton, NJ 08625-0379
In order to be considered for penalty abatement:
- All quarterly NJ-927 and WR-30 reports must be filed.
- All liability other than the penalty for which abatement is being requested must be paid.
The assessment of interest is mandatory and there is no provision in the law for the waiver of properly assessed interest.
If you believe that penalty has been assessed in error, please contact our hotline at 609-633-6400 and select option 1.
If you have any questions regarding your abatement request, dial 609-633-6400, and select option 5, then option 1.
If your penalty is only partially abated, payment of the remaining portion must be made within 30 days or the abatement will be rescinded.