🏠New Jersey Nanny Tax Guide 2026

The federal rules apply everywhere: once cash wages to a household employee reach $3,000 for 2026, Social Security and Medicare taxes apply and are reported on Schedule H. New Jersey adds its own state unemployment tax registration on top, and the calculator on this page estimates the federal portion.

New Jersey sets its state unemployment taxable wage base at $44,800 per employee for 2026, according to NJ Department of Labor and Workforce Development press release, New Benefit Rates for 2026 ("The taxable wage base for workers covered under the Unemployment Compensation Law ... increases to $44,800 in 2026 from $43,300 in 2025"); NJ DOL Division of Employer Accounts, How and when to register as an employer; NJ Division of Revenue, Getting Registered — the NJ-REG package includes "The State of New Jersey New Hire Reporting Form," which "Employers must complete ... for all employees at the time of hiring" (NJ Division of Taxation, Starting a Business in New Jersey tax guide); NJ DOL, Domestic Workers' Bill of Rights: What employers need to know. State unemployment tax is paid by the employer on wages up to that amount, separately from the federal FUTA tax.

The New Jersey Department of Labor tells household employers: "By law, you must have Workers' Compensation insurance for your employees. Under the Domestic Workers' Bill of Rights, you are now personally liable and face penalties if you fail to insure your employee." Coverage rules turn on hours worked and wages paid, so the state agency page is the place to confirm a specific situation — and an insurance agent or employment attorney can advise where it is close.

Registration happens with the state agency directly — the links on this page go to New Jersey's own employer registration and new-hire reporting pages. You will also need a federal EIN from the IRS, which is free and issued immediately online.