New Jersey Form NJ-927/NJ-927-W and Form WR-30 E-Filing

Greg Hatfield Updated by Greg Hatfield

Effective with the first quarter 2009, ALL employers must file and pay Forms NJ-927 and WR-30 electronically. There are two methods of electronic filing. Employers can complete and submit the forms online using the Online Filing Service or they can prepare files containing the properly formatted data and upload them from their computer to a secure FTP site (SFTP). SFTP filing is designed for payroll service providers that want to file for multiple employers at once. CFS Payroll System supports SFTP filing. The Online Filing Service should be used by employers filing for their own company and for payroll service providers filing for only a few companies. For more information see the New Jersey website.

CFS software has been approved to create the files for SFTP filing. User's must register separately for WR-30 and NJ-927 filing. For the WR-30, user's must submit a list of employer's and NJ IDs for which they will be filing. For the NJ-927, user's must obtain a 3-character Payroll Service Prefix by emailing Please read all the instructions below before you begin. You may determine that you would prefer to use New Jersey's Online Filing Service instead.

CFS' NJ-927/WR-30 e-file module is designed to create the submission files which are used to upload NJ-927 and WR-30 data to the New Jersey SFTP (secure) website. The New Jersey NJ-927/WR-30 module must be completed first. NJ-927/WR-30 data files from that module are used to create the submission files. This method allows preparers to submit data for multiple employers at one time.

For additional information or questions email AxWay at


The New Jersey Department of Treasury, Division of Revenue accepts the NJ-927 and WR-30 information as separate text files that can be uploaded online.


The WR-30 file name must start with WR30, end in .TXT, and be all caps. Anything can be between the WR30 and .TXT. CFS has developed a naming scheme to help users identify the quarter and year of the filing. A similar naming scheme is used for the NJ927. See below for details.

More than one employer's data can be filed in each of these text files.


STEP 1 - You must register separately for WR-30 and NJ-927 filing.

WR-30 Registration

For WR-30 filing, you must obtain an authorization number (same as SFTP user name) and password to file electronically. The authorization number must be entered in Authorization No. field on the screen. Email New Jersey at or AxWay at Alternatively email the form ''Request For Authorization to Report Form WR30/NJ927 Electronically'' which may be obtained on the DOT website at Communicate with AxWay as to the requirements for registering to file for your clients. A list of the employers and their NJ ID numbers for which you will be filing may be required. The user can print the "NJ Employer E-file Authorization List" from the CFS Payroll reports screen for this purpose. DOT will mail or fax you the 4-digit authorization number.

NJ-927 Registration

For NJ-927 filing, you must obtain a 3-character Payroll Service Prefix by emailing AxWay at with subject: NJ927 REGISTRATION. The Payroll Service Prefix must be entered on the NJ927 e-file screen. This 3-character code is embedded in the NJ-927 file and identifies the submitter. Provide the following information in your email for registration:

Company or Payroll Service Provider name as entered into the NJ e-file screen


Contact name

Contact phone

Contact email


STEP 2 - DOT will mail you a 4 digit authorization number after registering for WR-30 filing. This number must be entered on the NJ-927 e-file screen. The number will be embedded in the electronic files.

STEP 3 - Create the production files for regular quarterly returns. (Users do NOT need to submit test files. CFS has already submitted test files). (AMENDED returns must be filed separately. See STEP 5.) First, create and save Form NJ-927/Form WR-30 data files (using the NJ927/WR-30 module) for all the employers for whom you are filing, as if you were submitting them on paper. Be sure to correctly complete the payment information. Next, from the electronic filing module screen, select the filing quarter from the dropdown list. Employers with saved Form NJ-927/WR-30 data files will be marked ''Ready''. Check the box next to the employers you want to include in the electronic files. Click the ''Create File'' button, navigate to a directory where you will save your NJ-927 and WR-30 electronic files, enter the file name (the file name for the WR-30 will be shown and cannot be changed. It MUST be as described below; the NJ-927 file will be created automatically) and click SAVE to save the files. Separate files are saved for the reporting the NJ-927 and the WR-30. The files are:



where Q is the quarter, YYYY is the year, and A1 is a different designation for each file created for that filing period. For example, the first files created in the 2nd quarter of 2010 would be WR30_22010A1.TXT and NJ927_22010A1.TXT. Additional files created in the 2nd quarter would have the A1 changed to A2, A3, etc. Once A9 is reached the next file would be B1, B2, etc.

NOTE: The file naming system has changed beginning 2nd quarter 2009 so that duplicate (backup) files are no longer necessary. Previously duplicate files were created because the submitted files always had the same name and got overwritten. New Jersey has changed the naming requirements for the WR-30 file so that files with different names are acceptable. New Jersey's naming requirements for the WR-30 file are that it must start with WR30, it must end with .TXT, and it must be all caps. CFS has chosen a new naming scheme that meets those requirements for clarity. Only one WR-30 file and one NJ-927 file will be created for each submission. Both of those files must be uploaded to the SFTP website.

STEP 4 - The two (2) files created in step 3 must be transmitted. Make a note of the file names to transmit (especially the quarter, year, and A1, A2, A3, etc. designation). The name of the WR-30 file should be listed on the NJ e-File screen next to each employer that was included in it. The name of the NJ-927 file has the same ending but starts with NJ927. To transmit the files created in step 3 to DOT, click the ''Transmit'' button. This button will take you to the New Jersey secure website (SFTP), ''' where you will be asked to enter your name and password. Once the site has been accessed, click ''Browse'' to locate the NJ-927 and/or WR-30 file on your computer. When the file is located click ''open'' then click ''Upload File''. Be sure to upload both files.

STEP 5 - Check your SFTP account within 24 to 48 hours for status of your submittals. The DOT will post "RTN" and Acknowledgement files to your account once your submitted files have been received and/or processed. IMPORTANT: You must interpret the results of the "RTN" and Acknowledgement file. See NJ-297 and WR-30 E-filing Acknowledgement files for details. If you are not comfortable with interpreting the Acknowledge file as described below then you may want to consider e-filing using the Online Filing Service instead. See New Jersey's website for details.

If the file is rejected, determine if you can correct the errors by fixing data on the saved NJ-927/WR-30 form files. To resubmit, first correct the errors on Form NJ-927 and/or Form WR-30 for each affected employer. Next, you must reset the status of the affected employers on the list by placing a check next to each employer name and clicking the RESET STATUS button. This allows those employers to be included in another file for that filing period. You may now recreate the file as described in STEP 3.


Marking the NJ-927-X box to file an AMENDED return should only be done when the submitted file was accepted by New Jersey but the preparer later discovered an error on the return. Amended returns cannot be submitted in the same file with original returns. Form WR-30 cannot be amended using SFTP filing. Users must login to the Online System using the employer's PIN to amend Form WR-30. Contact New Jersey for further information.

To create a file for SFTP filing containing Forms NJ-927-X and NJ-927-W-X, check the box to display and file amended returns. All employers with saved NJ-927-X and NJ-927-W-X files for the selected quarter will be checked and marked as "Ready". Click the "Create File" button as in STEP 3. For amended returns only one file is created: NJ927X_QYYYYA1.TXT (see naming description in step 3). Transmit this file as described in STEP 4.

STEP 6 - Be sure that payments are completed on time. If the method of payment was Other, then the employer must pay separately. Credit card payments may be made online. EFT - ACH Credit payments must be initiated by the employer from their bank. The payment will only be automatically completed if the method was E-check or EFT - ACH Debit.


The program automatically scans for the following errors and will generate error messages to indicate what needs to be corrected. To correct errors, return to the New Jersey NJ-927/WR-30 module and make the necessary corrections. Then repeat Step 3 above.


- Must be reported

- Must be numeric

- May not contain more than two (2) leading zeros (e.g., 000-99-9999)

- May not be comprised of all the same digits (e.g., 111-11-1111)

- May not be comprised of all consecutive digits (e.g., 123-45-6789)

- May not begin with an 8 or a 9 (ITINs are not allowed)


- Must be reported

- May not be numeric


- Must be zero or a positive number


- Must be zero or a positive number not exceeding the number of Base Weeks allowable for the specific quarter.

- DO NOT include employees with zero wages paid and zero base weeks for a quarter.

How did we do?

Nevada Form RPT3795/NEW0098 – Employer's Quarterly Contribution and Wage Report

New Jersey Form NJ-927/NJ-927-W/WR-30, Employer's Quarterly Report