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                           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 

      2019 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 2019 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 2019 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
7-2018



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                                       2019 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 -146.20                  D
                                                                                                                          E
                                                                                       DI -58.48
                                                                                       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                 34,400.00               525.00
         FLI P.P. #                    XXXXXXXXXXX               27.52 - FLI
                 Wage and Tax                                                            Department of Treasury - Internal Revenue Service
W-2              Statement               2019

                 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 
                 if you are unsure of your New                    Family Leave Insurance                    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, DI, and FLI purposes 
                 Private Plan Number (FLI                       for 2019 is $34,400.
                 P.P. #)
                 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.



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                 2019 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                 34,400.00              525.00                                         146.20                     UI/WF/SWF
                                                                                                                        58.48             DI
         DI P.P. # XXXXXXXXXX                                   FLI P.P. #          XXXXXXXXXXX                         27.52             FLI
                 Wage and Tax                                                           Department of Treasury - Internal Revenue Service
W-2              Statement               2019

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 if                    Development at 609-633-6400                Insurance Plan. Phone                  State Disability Insurance
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, DI, and FLI 
                                                                                                                         purposes for 2019 is $34,400.



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         2019 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 -146.20                  D
                                                                                                                          E
                                                                                       DI -58.48
                                                                                       FLI - 27.52                        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                 34,400.00               525.00                                         XXXXXXXXXX                       DI P.P. #
                                                                                                                XXXXXXXXXXX               FLI P.P. #
                 Wage and Tax                                                            Department of Treasury - Internal Revenue Service
W-2              Statement               2019

                 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 
                 if you are unsure of your New                    Family Leave Insurance                       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, DI, and FLI purposes                 Private Plan Number 
                                                                for 2019 is $34,400.                            (FLI P.P. #)
                                                                                                                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.






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