Instructions for Completing Employer Payroll Form WR-30

Greg Hatfield Updated by Greg Hatfield

General Instructions

The WR-30 is a report of wages paid and is to be filed quarterly. Effective in the first quarter of 2009, all employers are required to electronically file Form WR-30.

The New Jersey Taxpayers' Bill Of Rights

The Taxpayers' Bill of Rights became law as P.L. 1992,c.175. The intent of the legislation is to insure that all taxpayers receive the information and assistance they need to understand and meet their State tax responsibilities and to insure that they receive fair and equal treatment in their dealings with the New Jersey Division of Taxation. By extension, the Division of Revenue is committed to complying with this legislation.

Information on the Taxpayers' Bill of Rights is available through the Division of Taxation. The publication, New Jersey Taxpayers' Bill of Rights (ANJ-1), may be viewed online.

Customer service representatives are available to answer specific questions about New Jersey income tax and Unemployment and Disability Insurance. The contact information is:

Income Tax

Unemployment & Disability Insurance 

NJ Division of Taxation

          NJ Department of Labor

Hotline : 609.292.6400

          Division of Employer Accounts          Hotline: 609.633.6400


No Wages Paid

Forms NJ-927 and WR-30 - All employers must file forms NJ-927 and WR-30, even though no wages were paid during the quarter. In the boxes requesting wage or payment information, enter zero (0). Failure to submit forms NJ-927 and WR-30 timely will result in penalties.



The Division of Revenue will issue pre-printed wage reporting forms (Form WR-30) to all New Jersey employers who reported 50 or fewer employees in the previous quarter.

Both the forms for online filing and the pre-printed forms contain the name and Social Security number of each employee. As a result, employers need to record only gross wages paid and base weeks earned within the data boxes on the form.

New Employees - All new employees must be added to the report even if you reported them under the federal New Hire program. The New Hire program became effective March 5, 1998 and is federally mandated. If you have questions about the New Hire program, please call (Toll Free) 877-NJ-HIRES.

When submitting a paper return, the employee information on the pre-printed Form WR-30 should not be substituted by attaching a separate printout. New employees will be reported on an ADD Form on the back of the WR-30. Please do not use the front of the form to add employees.

Total Gross Wages Reported this Quarter - Enter the total gross wages paid to all employees included in the report for this quarter. This amount will be calculated when filing online.

Total New Employees ADDED - Enter the total number of new employees you included on the ADD Form. This amount will be calculated when filing online.

Total Employees Reported This Quarter- Add the number of new employees to the number of employees pre-printed on the WR-30. Enter the total number of employees (minus those deleted) to be reported for this quarter. This amount will be calculated when filing online.

A. Social Security Number

The Social Security number for each of your employees should be pre-printed in Column A on the form if it was reported for the previous quarter. The Social Security number should read exactly as it appears on the employee's Social Security Card. If the employee's Social Security number is incorrect, fill in the oval in Column C, and enter all of the employee's correct information on the ADD page.

B. Employee Name

The employee name should be pre-printed in the following sequence: Last Name, First Name, Middle Initial in Column B of the employee portion of the report. The employee name and Social Security number should appear only once on any quarterly return. To correct an employee's name, fill in the oval in Column C, and enter all the employee's correct information on the ADD page.

C. Delete Column

On Form WR-30, the delete column is now Column C (an oval shaped box) located between the Employee Name and Quarterly Gross Wages Paid columns. If any employee listed should not be reported, fill in the oval in Column C.

D. Quarterly Gross Wages Paid

Enter the employee gross wages within the data boxes in Column D, "Quarterly Gross Wages Paid." Please do not use commas, decimal points, or any other symbols in or between the boxes. If no wages were paid, enter zero (0). Leaving this column blank will generate a penalty.

E. Base Weeks

Enter in Column E the number of base weeks during which the employee earned remuneration in an amount equal to or more than the amount shown above Column E on the front of the form. Base weeks listed for an employee cannot exceed the maximum allowable base weeks shown in the message box on Form WR-30. If an employee did not earn any base weeks for the quarter being reported, you must enter a zero (0). Leaving this column blank will generate a penalty.

How did we do?

IL Forms IL-941/IL-501 - Employer's Quarterly Withholding Income Tax Return

MD Forms DLLR/DUI 15/16 - Maryland Unemployment Insurance Quarterly Contribution and Employment Reports