State of New Jersey
                               Department of the Treasury
                               Division of Taxation
                               PO Box 269
                               Trenton NJ 08695-0269

NOTICE TO EMPLOYERS AND OTHER PREPARERS OF 

      2020 W-2 WAGE AND TAX STATEMENTS

In order to assist New Jersey employers and other preparers of Form W-2, Wage and 
Tax Statements, regarding the proper reporting of Calendar Year 2020 withholdings of 
employee contributions for:

      •  Unemployment Insurance

      •  Workforce Development/Supplemental Workforce Fund

      •  New Jersey Disability Insurance

      •  Family Leave Insurance

The New Jersey Department of Labor and Workforce Development and the New 
Jersey Division of Taxation have established official 2020 W-2 reporting guidelines 
for New Jersey. For information related to the New Jersey Department of Labor and 
Workforce Development call (609) 633-6400.

Filled-in sample W-2s showing the placement of the required New Jersey information 
are attached.

General information regarding preparation of Form W-2 and the placement of State 
Income Tax data can be obtained by calling the Taxation Customer Service Center at 
(609) 292-6400.

M-6025
7-2020

                                       2020 W-2 SAMPLE: PREFERRED
   How to Report Worker Contributions for Unemployment Insurance, Workforce Development
                 Partnership Fund/Supplemental Workforce Fund, State Disability Insurance,
         Family Leave Insurance, Employee Withholding for New Jersey Gross Income Tax

                                       a. Employee’s Social Security number

b Employer identification number (EIN)                                               1 Wages, tips, other compensation      2 Federal income tax withheld

c Employer’s name, address, and ZIP code                                             3 Social Security wages                4 Social Security tax withheld

                                                                                     5 Medicare wages and tips              6 Medicare tax withheld

                                                                                     7 Social Security tips                 8 Allocated tips

d Control number                                                                     9                                      10 Dependent care benefits

e Employee’s first name and initial      Last name                         Suff.     11 Nonqualified plans                  12a See instructions for box 12

                                                                                     13. Statutory Retirement   Third-party 12b
                                                                                         employee  plan         sick pay    C
                                                                                                                            O
                                                                                                                            D
                                                                                                                            E
                                                                                     14. Other                              12c
                                                                                                                            C
                                                                                                                            O
                                                                                       UI/WF/SWF -150.03                    D
                                                                                                                            E
                                                                                       DI -350.74
                                                                                       DI P.P. # XXXXXXXXXX                 12d
                                                                                                                            C
                                                                                                                            O
                                                                                                                            D
f. Employee’s address and ZIP code                                                                                          E
15 State Employer’s state ID number  16 State wages, tips, etc.  17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
NJ       234-567-890/000                 35,300.00               525.00
         FLI P.P. #                    XXXXXXXXXXX               215.84 - FLI
                 Wage and Tax                                                            Department of Treasury - Internal Revenue Service
W-2              Statement               2020

                 New Jersey Taxpayer                            Worker Contributions                          Disability Insurance 
                 Identification Number                                                                        Private Plan Number 
                                                                •  Unemployment Insurance,                    (DI P.P. #)
                 Call the New Jersey Division                    Workforce Development 
                 of Taxation’s Customer Service                  Partnership Fund/Supplemental                To be entered only by 
                 Center at (609) 292-6400 or                     Workforce Fund                               employers who have an 
                 the New Jersey Department                                                                    approved contributory 
                 of Labor and Workforce                         •  State Disability Insurance                 Private Disability Plan. 
                 Development at (609) 633-6400                                                                Phone (609) 292-2720 
                 if you are unsure of your New                  •  Family Leave Insurance                     if you are unsure of your 
                 Jersey Taxpayer Identification                                                               Private Plan Number.
                                                                Please Note:
                 Number.
                                                                The Taxable Wage Base for 
                 Family Leave Insurance                         UI/WF/SWF purposes for 2020 is 
                 Private Plan Number                            $35,300. The Taxable Wage Base 
                 (FLI P.P. #)                                   for DI and FLI purposes for 2020 is 
                                                                $134,900
                 To be entered only by 
                 employers who have an 
                 approved contributory Private 
                 Family Leave Insurance Plan. 
                 Phone (609) 292-2720 if you 
                 are unsure of your Private Plan 
                 Number.

                 2020 W-2 SAMPLE: ACCEPTABLE ALTERNATE
   How to Report Worker Contributions for Unemployment Insurance, Workforce Development
                 Partnership Fund/Supplemental Workforce Fund, State Disability Insurance,
         Family Leave Insurance, Employee Withholding for New Jersey Gross Income Tax

                                       a. Employee’s Social Security number

b Employer identification number (EIN)                                              1 Wages, tips, other compensation       2 Federal income tax withheld

c Employer’s name, address, and ZIP code                                            3 Social Security wages                 4 Social Security tax withheld

                                                                                    5 Medicare wages and tips               6 Medicare tax withheld

                                                                                    7 Social Security tips                  8 Allocated tips

d Control number                                                                    9                                       10 Dependent care benefits

e Employee’s first name and initial      Last name                         Suff.    11 Nonqualified plans                   12a See instructions for box 12

                                                                                    13. Statutory Retirement   Third-party  12b
                                                                                        employee  plan         sick pay     C
                                                                                                                            O
                                                                                                                            D
                                                                                                                            E
                                                                                    14. Other                               12c
                                                                                                                            C
                                                                                                                            O
                                                                                                                            D
                                                                                                                            E
                                                                                                                            12d
                                                                                                                            C
                                                                                                                            O
                                                                                                                            D
f. Employee’s address and ZIP code                                                                                          E
15 State Employer’s state ID number  16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax          20 Locality name
NJ       234-567-890/000                 35,300.00              525.00                                         150.03                       UI/WF/SWF
                                                                                                               350.74                       DI
         DI P.P. # XXXXXXXXXX                                   FLI P.P. #          XXXXXXXXXXX                215.84                       FLI
                 Wage and Tax                                                           Department of Treasury - Internal Revenue Service
W-2              Statement               2020

Disability Insurance                     New Jersey Taxpayer                        Family Leave Insurance                 Worker Contributions
Private Plan Number                      Identification Number                      Private Plan Number 
(DI P.P. #)                                                                         (FLI P.P. #)                           •  Unemployment Insurance, 
                                         Call the New Jersey Division                                                        Workforce Development 
To be entered only by                    of Taxation’s Customer Service             To be entered only by                    Partnership Fund/
employers who have an                    Center at (609) 292-6400 or                employers who have an                    Supplemental Workforce 
approved contributory                    the New Jersey Department                  approved contributory                    Fund.
Private Disability Plan.                 of Labor and Workforce                     Private Family Leave 
Phone (609) 292-2720                     Development at (609) 633-6400              Insurance Plan. Phone                  •  State Disability Insurance
if you are unsure of your                if you are unsure of your New              (609) 292-2720 if you are 
Private Plan Number.                     Jersey Taxpayer Identification             unsure of your Private                 •  Family Leave Insurance
                                         Number.                                    Plan Number.
                                                                                                                           Please Note:
                                                                                                                           The Taxable Wage Base for 
                                                                                                                           UI/WF/SWF purposes for 2020 
                                                                                                                           is $35,300. The Taxable Wage 
                                                                                                                           Base for DI and FLI purposes 
                                                                                                                           for 2020 is $134,900

         2020 W-2 SAMPLE: ACCEPTABLE ALTERNATIVE
   How to Report Worker Contributions for Unemployment Insurance, Workforce Development
                 Partnership Fund/Supplemental Workforce Fund, State Disability Insurance,
         Family Leave Insurance, Employee Withholding for New Jersey Gross Income Tax

                                       a. Employee’s Social Security number

b Employer identification number (EIN)                                               1 Wages, tips, other compensation      2 Federal income tax withheld

c Employer’s name, address, and ZIP code                                             3 Social Security wages                4 Social Security tax withheld

                                                                                     5 Medicare wages and tips              6 Medicare tax withheld

                                                                                     7 Social Security tips                 8 Allocated tips

d Control number                                                                     9                                      10 Dependent care benefits

e Employee’s first name and initial      Last name                         Suff.     11 Nonqualified plans                  12a See instructions for box 12

                                                                                     13. Statutory Retirement   Third-party 12b
                                                                                         employee  plan         sick pay    C
                                                                                                                            O
                                                                                                                            D
                                                                                                                            E
                                                                                     14. Other                              12c
                                                                                                                            C
                                                                                                                            O
                                                                                       UI/WF/SWF -150.03                    D
                                                                                                                            E
                                                                                       DI -350.74
                                                                                       FLI - 215.84                         12d
                                                                                                                            C
                                                                                                                            O
                                                                                                                            D
f. Employee’s address and ZIP code                                                                                          E
15 State Employer’s state ID number  16 State wages, tips, etc.  17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
NJ       234-567-890/000                 35,300.00               525.00                                         XXXXXXXXXX                         DI P.P. #
                                                                                                                XXXXXXXXXXX                 FLI P.P. #
                 Wage and Tax                                                            Department of Treasury - Internal Revenue Service
W-2              Statement               2020

                 New Jersey Taxpayer                            Worker Contributions                            Disability Insurance 
                 Identification Number                                                                          Private Plan Number 
                                                                •  Unemployment Insurance,                      (DI P.P. #)
                 Call the New Jersey Division                    Workforce Development 
                 of Taxation’s Customer Service                  Partnership Fund/Supplemental                  To be entered only by 
                 Center at (609) 292-6400 or                     Workforce Fund                                 employers who have an 
                 the New Jersey Department                                                                      approved contributory 
                 of Labor and Workforce                         •  State Disability Insurance                   Private Disability Plan. 
                 Development at (609) 633-6400                                                                  Phone (609) 292-2720 
                 if you are unsure of your New                  •  Family Leave Insurance                       if you are unsure of your 
                 Jersey Taxpayer Identification                                                                 Private Plan Number. 
                                                                Please Note:
                 Number.
                                                                The Taxable Wage Base for                       Family Leave Insurance 
                                                                UI/WF/SWF purposes for 2020 is                  Private Plan Number 
                                                                $35,300. The Taxable Wage Base                  (FLI P.P. #)
                                                                for DI and FLI purposes for 2020 is 
                                                                $134,900                                        To be entered only by 
                                                                                                                employers who have an 
                                                                                                                approved contributory 
                                                                                                                Private Family Leave 
                                                                                                                Insurance Plan. Phone 
                                                                                                                (609) 292-2720 if you are 
                                                                                                                unsure of your Private 
                                                                                                                Plan Number.