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New Jersey Special Assessments

Information regarding the New Jersey Annual Employer Combined Assessment.

Written by Jenn Berlin

Updated at August 21st, 2026

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New Jersey Annual Employer Combined Assessment

The purpose of this article is to provide information regarding the New Jersey Annual Combined Employer Assessment. These assessments are not penalties and are not the result of an error.

New Jersey Annual Employer Combined Assessment

The New Jersey Annual Employer Assessment is an annual tax levied on employer wages by the New Jersey Department of Labor and Workforce to fund special programs such as disability and catastrophic Illness.  The assessment is levied on all employers at the same rate(s) and billed directly by the department. Employdrive does not administer this tax on behalf of our clients and should be paid directly to the agency.

For more information on these special assessments please visit:

NJ DOLWD Assessments

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