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Taxation of Employee Compensation: New Jersey

Taxation of Employee Compensation requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Alice Gilman

Summary

  • New Jersey employers that have at least 20 employees are required to offer a pre-tax commuter transportation fringe benefit to all employees who are not subject to a collective bargaining agreement. See Commuter Benefits.
  • New Jersey tax rules that apply to employer-provided educational assistance differ from the federal rules. See Educational Assistance.