Taxation of Employee Compensation: New Jersey
Federal law and guidance on this subject should be reviewed together with this section.
Author: Alice Gilman
- 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.