Individuals employed in New Jersey may be entitled to temporary benefits for a disability caused by non-occupational sickness or accident and may also be eligible for family leave for baby bonding or care for a family member. Temporary disability leave is funded by both the employer and employee, while the employee fully funds family leave.
New Jersey’s Division of Temporary Disability and Family Leave Insurance has released the contribution rates for both temporary disability and family leave. Beginning January 1, 2025, the employee contribution rate for temporary disability will be 0.23% of the first $165,400 in wages. For family leave, the employee will contribute 0.33% of the first $165,400 in wages, up from 0.09% in 2024.
The annual rate, wage, base week, and benefit information for temporary disability and family leave for calendar year 2025, mentioned in the October Benefit Beat, are as follows:
- Maximum TDI and FLI weekly benefit rate: $1,081
- Alternative earnings test amount for TDI: $15,200
- Base week amount: $303
- Employers taxable wage base for TDI: $43,300
- Workers taxable wage base for TDI/FLI: $165,400
The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations. This information is provided as general guidance and may be affected by changes in law or regulation. This information is not intended to replace or substitute for accounting or other professional advice. You must consult your own attorney or tax advisor for assistance in specific situations. This information is provided as-is, with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.