New Jersey Division of Revenue and Enterprise Services
	On-Line Filing Service

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STEP 2 - FILL IN THE EMPLOYER'S QUARTERLY REPORT

You have been presented with your current, prior, or amended online filing form (NJ927 or NJ927W).

The filing form has been pre-filled with your company's identifying information -- name and TPID(12-digit Taxpayer ID), as well the reporting period and report due date. If any of the identifying data is incorrect, please contact the Client Registration Unit at (609) 292-1730.

The form has also displayed rates that will be used to determine your unemployment insurance, workforce development fund, disability insurance, healthcare trust fund, and family leave contributions.

You must complete every section highlighted in red:

ON-Line GIT Instructions NJ927 and NJ927W

GIT Amounts Withheld For Quarter Enter the total Gross Income Tax withheld. Employers that are filing Form NJ-927 should enter the amount withheld for each month in the quarter. Employers that are filing Form NJ-927-W should enter the amount withheld for each week/period in this quarter. If the withholding amount is zero, enter "0."

Line 1 - Wages and Other Amounts Subject to Gross Income Tax Enter the total wages and other amounts paid during this quarter that are subject to GIT Withholdings. If the amount is zero, enter "0." For more information on wages and other compensation subject to withholding, see the New Jersey Gross Income Tax Instruction Booklet, Form NJ-WT .

Line 2 - Total GIT Amount Due This Quarter The total amount due is automatically calculated from the amount you entered as the gross income tax withheld for the quarter. To see the calculated amount, click on the "Calculate" button.

Line 3 - Total GIT Previously Remitted This Quarter Plus Credits (If Applicable) Enter the total amount of any payments and credits, including electonic funds transfers (EFT) and credit card payments, which you have already made for this quarter. To view a list of these items that are credited to the quarterly GIT liability, click on the "Review Details" button. This button is only available for quarters ending March 31, 2009 and after.

Line 4 - GIT Balance Due The GIT Balance Due is automatically calculated and entered on this line whenever the amount due (Line2) is more than the payments and credits remitted (Line3). To see the calculated amount, click on the "Calculate" button.

Line 5 - GIT Overpayment Amount The GIT Overpayment Amount is automatically calculated and entered on this line whenever the payments and credits remitted (Line 3) are more than the amount due (Line 2). To see the calculated amount, click on the "Calculate" button. From the drop-down box, choose either "Credit" to have the overpayment credited to the next quarter or "Refund" to have the overpayment refunded to you.

Line 6 - GIT Payment Amount The GIT Payment Amount is equal to the GIT Balance due (Line 4). You may choose to submit a different payment amount by clicking on "Pay Other Amount" or "Make No Payment." However, if you choose to remit a payment that is less than the GIT Balance Due (Line 4), the outstanding balance due will be subject to an assessment of penalties and interest. For more information on penalties and interest, see the New Jersey Gross Income Tax Instruction Booklet, Form NJ-WT .

ON-Line GIT Instructions Amended NJ927 and NJ927W

When amending a previously filed return, follow the directions below and enter the corrected amounts in all of the required fields even if you are not changing the amounts that were originally reported in those fields. Do not enter the difference between the amounts originally reported and the corrected amounts.

GIT Amounts Withheld For Quarter Enter the total Gross Income Tax withheld. Employers that are filing Form NJ-927X should enter the amount withheld for each month in the quarter. Employers that are filing Form NJ-927-WX should enter the amount withheld for each week/period in this quarter. If the withholding amount is zero, enter "0."

Line 1 - Wages and Other Amounts Subject to Gross Income Tax Enter the total wages and other amounts paid during this quarter that are subject to GIT Withholdings. If the amount is zero, enter "0." For more information on wages and other compensation subject to withholding, see the New Jersey Gross Income Tax Instruction Booklet, Form NJ-WT .

Line 2 - Total GIT Amount Due This Quarter The total amount due is automatically calculated from the amount you entered as the gross income tax withheld for the quarter. To see the calculated amount, click on the "Calculate" button.

Line 3 - Total GIT Previously Remitted This Quarter Plus Credits (If Applicable) Enter the total amount of any payments and credits, including electonic funds transfers (EFT) and credit card payments, which you have already made for this quarter. To view a list of these items that are credited to the quarterly GIT liability, click on the "Review Details" button. This button is only available for quarters ending March 31, 2009 and after.

Line 4 - GIT Balance Due The GIT Balance Due is automatically calculated and entered on this line whenever the amount due (Line2) is more than the payments and credits remitted (Line3). To see the calculated amount, click on the "Calculate" button.

Line 5 - GIT Overpayment Amount The GIT Overpayment Amount is automatically calculated and entered on this line whenever the payments and credits remitted (Line 3) are more than the amount due (Line 2). To see the calculated amount, click on the "Calculate" button. From the drop-down box, choose either "Credit" to have the overpayment credited to the next quarter or "Refund" to have the overpayment refunded to you.

Line 6 - GIT Payment Amount The GIT Payment Amount is equal to the GIT Balance due (Line 4). You may choose to submit a different payment amount by clicking on "Pay Other Amount" or "Make No Payment." However, if you choose to remit a payment that is less than the GIT Balance Due (Line 4), the outstanding balance due will be subject to an assessment of penalties and interest. For more information on penalties and interest, see the New Jersey Gross Income Tax Instruction Booklet, Form NJ-WT .

ON-Line LABOR (UI, DI, WF, and FLI) Instructions NJ927 and NJ927W

Line 7 - Count of Covered Workers For each month of the quarter, enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the month. If no workers were employed, enter zero (0) for the month(s). Exclude workers on pension, in the Armed Forces and those on leave of any kind without pay.

Line 8 - Wages Paid Subject to UI, DI, WF & FLI Enter the total of all wages paid during the 3 month reporting period covered by the return that are subject to Unemployment Insurance (UI), Disability Insurance (DI), Workforce Development (WF), and Family Leave Insurance (FLI) contributions, without deductions. These wages paid may not always agree with the GIT wages. If no wages were paid, enter zero (0). For more information on wages that are subject visit: Department of Labor and Workforce Development web site.

Line 09 - DI-Employer, UI and WF Wages in Excess of Taxable Wage Base For each employee, enter the portion of the wages paid in this quarter that exceeds the taxable wage base for the Retun Year for Disability Insurance (DI) - Employer only, Unemployment Insurance (UI), and WorkForce (WF). If none, enter zero (0). The Taxable Wage Base for the categories described above is the maximum amount of wages on which an employer must deduct contributions for each employee (changes annually).

Line 10 - DI-Worker and FLI Wages in Excess of Taxable Wage Base For each employee, enter the portion of the wages paid in this quarter that exceeds the taxable wage base for the Retun Year for Disability (DI) - Worker only and Family Leave Insurance (FLI). If none, enter zero (0). The Taxable Wage Base for the categories described above is the maximum amount of wages on which an employer must deduct contributions for each employee (changes annually).

Line 11 - Taxable Wages UI & WF After all the information has been entered in the required fields and the "Calculate" button has been selected, the taxable wages for UI/WF will be displayed on this line (the result of line 08 minus line 09).

Line 12 - Taxable Wages Subject to DI-Employer After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI-Employer wages will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for DI-Employer will be displayed on this line (the result of line 08 minus line 09). If a Private Plan (indicated by "P") has been approved for DI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no DI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 13 - Taxable Wages Subject to DI-Worker br After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI-Worker wages will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for DI-Worker will be displayed on this line (the result of line 08 minus line 10). If a Private Plan (indicated by "P") has been approved for DI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no DI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 14 - Taxable Wages Subject to FLI After all the information has been entered in the required fields and the "Calculate" button has been selected, the FLI wages paid will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for FLI will be displayed on this line (the result of line 08 minus line 10). If a Private Plan (indicated by "P") has been approved for FLI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no FLI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 15 - Total UI & WF Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the UI/WF contributions due will be displayed on this line (taxable wages from line 11 multiplied by the UI/WF rate).

Line 16 - Total DI-Employer Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI contributions due will be displayed on this line (taxable wages from line 12 multiplied by the DI rate).

Line 17 - Total DI-Worker Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI contributions due will be displayed on this line (taxable wages from line 13 multiplied by the DI rate).

Line 18 - Total FLI Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the FLI contributions due will be also be displayed on this line (taxable wages from line 13 multiplied by the FLI rate).

Line 19 - Payments Received for this Quarter The total of all payments including electronic transfers that have been submitted for this quarter will be displayed on this line. To view the list of payments/credits, click the "Review Details" button.

Line 20 - Balance Due - UI, WF, DI & FLI After all the information has been entered in the required fields and the "Calculate" button has been selected, the balance due for UI/WF, DI-Employer, DI-Worker and FLI contributions will be displayed on this line (the total of lines 15, 16, 17 and 18 minus line 19).

Line 21 - Payment Amount - UI, WF, DI & FLI After all the information has been entered in the required fields and the "Calculate" button has been clicked, the payment amount for UI/WF, DI-Employer, DI-Worker and FLI will equal the balance due on line 20. Three options for the payment will be displayed. To pay the balance due, select the "Pay the Calculated Amount" option. To make a payment that is either greater or less than the balance due, select the "Pay Other Amount" option and enter the amount of the payment to be remitted. Choose the "Make no Payment" option if no payment is to be remitted. However, if an option is chosen that results in the submission of a payment that is less than the total amount due, a bill will be sent for the underpayment plus interest.

Line 22 - Count of Covered Workers Under "Private Plan" for TDI Enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the 3rd month of the quarter and who were insured during that same payroll period under an approved Private Plan for DI. If no workers were insured under an approved Private Plan for DI during that period, enter zero (0).

Line 23- Count of Covered Workers Under "Private Plan" for FLI Enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the 3rd month of the quarter and who were insured during that same payroll period under an approved Private Plan for FLI. If no workers were insured under an approved Private Plan for FLI during that period, enter zero (0).

ON-Line LABOR (UI, DI, WF, and FLI) Instructions Amended NJ927 and NJ927W

Line 7 - Count of Covered Workers For each month of the quarter, enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the month. If no workers were employed, enter zero (0) for the month(s). Exclude workers on pension, in the Armed Forces and those on leave of any kind without pay.

Line 8 - Wages Paid Subject to UI, DI, WF & FLI Enter the total of all wages paid during the 3 month reporting period covered by the return that are subject to Unemployment Insurance (UI), Disability Insurance (DI), Workforce Development (WF), and Family Leave Insurance (FLI) contributions, without deductions. Do not enter the difference between wages originally reported and the correct wages. These wages paid may not always agree with the GIT wages. If no wages were paid, enter zero (0). For more information on wages that are subject visit: Department of Labor and Workforce Development web site.

Line 09 - DI-Employer, UI and WF Wages in Excess of Taxable Wage Base For each employee, enter the portion of the wages paid in this quarter that exceeds the taxable wage base for the Retun Year for Disability Insurance (DI) - Employer only, Unemployment Insurance (UI), and WorkForce (WF). If none, enter zero (0). The Taxable Wage Base for the categories described above is the maximum amount of wages on which an employer must deduct contributions for each employee (changes annually).

Line 10 - DI-Worker and FLI Wages in Excess of Taxable Wage Base For each employee, enter the portion of the wages paid in this quarter that exceeds the taxable wage base for the Retun Year for Disability (DI) - Worker only and Family Leave Insurance (FLI). If none, enter zero (0). The Taxable Wage Base for the categories described above is the maximum amount of wages on which an employer must deduct contributions for each employee (changes annually).

Line 11 - Taxable Wages UI & WF After all the information has been entered in the required fields and the "Calculate" button has been selected, the taxable wages for UI/WF will be displayed on this line (the result of line 08 minus line 09).

Line 12 - Taxable Wages Subject to DI-Employer After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI-Employer wages will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for DI-Employer will be displayed on this line (the result of line 08 minus line 09). If a Private Plan (indicated by "P") has been approved for DI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no DI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 13 - Taxable Wages Subject to DI-Worker br After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI-Worker wages will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for DI-Worker will be displayed on this line (the result of line 08 minus line 10). If a Private Plan (indicated by "P") has been approved for DI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no DI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 14 - Taxable Wages Subject to FLI After all the information has been entered in the required fields and the "Calculate" button has been selected, the FLI wages paid will either be displayed or require the amount to be entered on this line. If the State Plan (indicated by an "S") has been selected for DI, the taxable wages for FLI will be displayed on this line (the result of line 08 minus line 10). If a Private Plan (indicated by "P") has been approved for FLI, zero (0) will be displayed. If the Combination Plan (indicated by "C") has been approved for DI, enter the taxable wages paid to employees covered by the State Plan only. If there is no FLI plan (indicated by "N"), due to an exemption, a zero (0) will be displayed.

Line 15 - Total UI & WF Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the UI/WF contributions due will be displayed on this line (taxable wages from line 11 multiplied by the UI/WF rate).

Line 16 - Total DI-Employer Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI contributions due will be displayed on this line (taxable wages from line 12 multiplied by the DI rate).

Line 17 - Total DI-Worker Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the DI contributions due will be displayed on this line (taxable wages from line 13 multiplied by the DI rate).

Line 18 - Total FLI Contributions After all the information has been entered in the required fields and the "Calculate" button has been selected, the FLI contributions due will be also be displayed on this line (taxable wages from line 13 multiplied by the FLI rate).

Line 19 - Payments Received for this Quarter The total of all payments including electronic transfers that have been submitted for this quarter will be displayed on this line. To view the list of payments/credits, click the "Review Details" button.

Line 20 - Balance Due - UI, WF, DI & FLI After all the information has been entered in the required fields and the "Calculate" button has been selected, the balance due for UI/WF, DI-Employer, DI-Worker and FLI contributions will be displayed on this line (the total of lines 15, 16, 17 and 18 minus line 19).

Line 21 - Payment Amount - UI, WF, DI & FLI After all the information has been entered in the required fields and the "Calculate" button has been clicked, the payment amount for UI/WF, DI-Employer, DI-Worker and FLI will equal the balance due on line 20. Three options for the payment will be displayed. To pay the balance due, select the "Pay the Calculated Amount" option. To make a payment that is either greater or less than the balance due, select the "Pay Other Amount" option and enter the amount of the payment to be remitted. Choose the "Make no Payment" option if no payment is to be remitted. However, if an option is chosen that results in the submission of a payment that is less than the total amount due, a bill will be sent for the underpayment plus interest.

Line 22 - Count of Covered Workers Under "Private Plan" for TDI Enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the 3rd month of the quarter and who were insured during that same payroll period under an approved Private Plan for DI. If no workers were insured under an approved Private Plan for DI during that period, enter zero (0).

Line 23- Count of Covered Workers Under "Private Plan" for FLI Enter the number of workers who worked or received compensation during the payroll period that includes the 12th day of the 3rd month of the quarter and who were insured during that same payroll period under an approved Private Plan for FLI. If no workers were insured under an approved Private Plan for FLI during that period, enter zero (0).

If one or more required boxes are not completed, the screen will return with the not-completed boxes highlighted in red. You must make entries in these boxes before you can continue filing the report.