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If you employ workers in New Jersey, you must file the WR-30 Employer Report of Wages Paid every quarter.
This report is more than a formality—it’s a critical part of maintaining compliance with the New Jersey Department of Labor and Workforce Development (NJDOL) and the Division of Revenue and Enterprise Services (DORES).
Filing incorrectly or missing deadlines can lead to penalties, delayed benefit claims, or audits.
What Is the WR-30 Form?
The WR-30 is New Jersey’s quarterly Employer Report of Wages Paid.
It records every employee’s wages and work weeks for the reporting period and is used to:
- Verify eligibility for unemployment, temporary disability, and family leave benefits
- Ensure accurate calculation of payroll and withholding taxes
- Match employer tax filings with employee records
The NJ Employer Handbook clearly states that all businesses must file the WR-30 electronically. No paper or mailed forms are accepted.
When Is the WR-30 Due?
Employers must file the WR-30 quarterly, within 30 days after each quarter ends:
Quarterly Filing Deadlines:
- Q1 (Jan – Mar): April 30
- Q2 (Apr – Jun): July 30
- Q3 (Jul – Sep): October 30
- Q4 (Oct – Dec): January 30
Late submissions can trigger penalties and delay unemployment claim processing for your employees.
How to File the WR-30: Electronic Methods
All New Jersey employers must file the WR-30 electronically, and there are two approved filing methods:
1. Standard Online Filing
(Manual Entry)
The most common method for small businesses is through the NJ Division of Revenue online portal.
Employers log in, enter employee data manually, and submit quarterly reports directly through the system.
When filing online:
- Complete all columns carefully, including employee SSNs, gross wages, and base weeks
- Check the “Help” link at the bottom of the page for step-by-step guidance
- Retain your confirmation number or printout for proof of filing
2. Secure Electronic Bulk Filing
(For Payroll Providers or Large Employers)
Larger employers or payroll processors can file in bulk through the Secure Electronic Bulk Filing System (SFTP).
According to the NJ Division of Revenue’s electronic filing specifications, bulk filing allows employers to transmit multiple WR-30 and NJ-927 forms securely using a standardized layout file.
To register:
- Obtain the official file layout specifications and registration form here
- Submit your Request for Authorization to Report Electronically via email to e-GovServices@treas.nj.gov
- Send a test file to the state’s service provider, Axway, for approval
- Once approved, you can transmit live data securely via SFTP
For assistance, contact:
- Axway Support: AxwayAdmin@treas.nj.gov
- Phone: (609) 292-8720
- Mail: NJ Division of Revenue & Enterprise Services, E-File/E-Pay Unit, PO Box 191, Trenton, NJ 08646-0191
All magnetic media (disk, tape, CD, email attachments) have been permanently phased out.
WR-30 and NJ-927 Filing Integration
The Division of Revenue processes both WR-30 (Employer Report of Wages Paid) and NJ-927/NJ-927W/NJ-927H (Employer’s Combined Withholding and Insurance Contribution Returns) electronically.
Both can be filed together through the online or bulk electronic system.
If you use payroll software, ensure it supports the NJ-specific file layout format. After your test file is approved, you can submit live WR-30 and NJ-927 filings simultaneously and even make payments electronically.
Why WR-30 Compliance Matters
Filing the WR-30 ensures:
- Your business remains in good standing with the NJ Department of Labor
- Employee wage records are accurately credited
- Compliance with New Jersey Unemployment and Disability Insurance laws
Failing to comply can result in penalties:
- $5 per employee for the first missed filing
- $10 per employee for the second missed filing
- $25 per employee for repeated failures
Frequently Asked Questions (FAQ)
Who must file the WR-30?
All employers with employees earning wages subject to New Jersey Unemployment, Disability, or Family Leave Insurance must file quarterly—even if no tax is due.
Can I still file WR-30 by paper or email?
No. Paper, diskette, or emailed submissions are no longer accepted. All filings must be electronic via the NJ web portal or Secure SFTP Bulk Filing.
What is the difference between standard and bulk WR-30 filing?
Standard filing is for smaller employers manually entering wage data online. Bulk filing allows authorized employers or payroll providers to securely upload wage data files for multiple clients using SFTP.
How do I register for bulk filing?
Submit the authorization form and request the WR-30 layout file. Then send a test submission to Axway for approval at e-GovServices@treas.nj.gov.
What is a “base week” on the WR-30?
A base week is any week in which an employee earns at least $283 (as of 2025). This amount is adjusted annually by the state.
Can I file if I had no employees this quarter?
Yes. You must submit a “zero wage” WR-30 to maintain compliance and avoid penalties.
How do I fix a WR-30 error?
Log in to your NJ online account and select “Amend a Prior Filing.” Correct the errors and resubmit electronically. Always retain confirmation receipts.
Does the WR-30 replace NJ-927 or W-2 forms?
No. WR-30 reports quarterly wages, while NJ-927 reports employer contributions. W-2s are still required for annual federal and state reporting.
Where can I get help with WR-30 technical issues?
Contact the NJ Division of Revenue’s E-File/E-Pay Unit at (609) 292-8653 or email AxwayAdmin@treas.nj.gov for SFTP issues.
Helpful Resources
- NJ Employer Handbook – Wage & Tax Reporting
- NJ Electronic Filing Specifications (WR-30, NJ-927)
- WR-30 and NJ-927 E-Filing Authorization Form (PDF)
Need Help Filing Your WR-30 or NJ-927?
Navigating NJ payroll compliance can be complex — especially if your business manages multiple employees or uses third-party payroll systems.
We help businesses file WR-30 and NJ-927 forms accurately, stay compliant, and avoid penalties.
Schedule a free consultation today for help with payroll and tax filings.
Amro Badran, EA is the Managing Partner of BadranTax LLC,
Experienced and Trusted Tax Resolution Firm based in New Brunswick, NJ.
With over 40 years of experience and accreditation as a Federal Enrolled Agent, Amro Badran and his team of experts specialize in helping individuals and businesses resolve complex IRS issues and controversies.
