2025 Payroll-Employment Taxes

Federal Tax deposit due on the 15th day of the month
(pay by 8 pm on the 14th per EFTPS)

Form:
941- Employer's Quarterly Federal Tax Form

Amount Due:
Federal Tax Deposit = Employee Federal Withholding

plus Employer FICA (6.2% up to $176,100 Gross Annual Salary)
plus Employee FICA (6.2% x Gross Salary)
plus Employer MEDICARE (1.45% x Gross Salary)
plus Employee MEDICARE (1.45% x Gross Salary)
Medicare surtax is an additional .9% tax applicable to wages earned over $200,000. It is an employee paid tax. There is no employer match. 

FORM 940 Payroll Deposit

Balance due quarterly; 4/30, 7/31, 10/31, 1/31
(Pay by the 30th/31st day of the month)

Form:
940 -Employer's Annual Federal Unemployment Tax 

Amount Due:
6% on the first $7,000 of employees gross wages= $42.00

Form NJ-927;

April, July, Oct, Jan

Form:
NJ-927 Employer's Quarterly Report
Wage Base Limit $43,300.00 Base week amount $303.00

Amount Due: 

Employee Gross Income Tax (GIT) Withheld

SUI (state unemployment insurance), SDI (State disability insurance),                FLI (Family leave insurance)

maximum W-2 SUI $43,300 x 0.3825% =$165.62

maximum W-2 SDI $165,400 x 0.23% = $380.42

maximum W-2 FLI $165,400 x .33% = $545.82

Income (personal)

Tax Payment Due 4/15, 6/16, 9/15, 1/15

Form:
1040ES

Amount Due:
Estimated tax vouchers

Income (personal)

Tax Payment Due 4/15, 6/16, 9/15, 1/15

Form:
1040 NJES

Amount Due:
Estimated tax vouchers