Individuals employed in the state of New Jersey may be entitled to temporary benefits for a disability caused by non-occupational sickness or accident, including pregnancy and related medical conditions. The law applies to those employers who are subject to the state’s Unemployment Insurance law.
In 2023, the New Jersey Department of Labor and Workforce Development (DLWD) eliminated the employee contribution for temporary disability insurance (TDI).The employee contribution for TDI will again be zero for 2024.Temporary disability will be 100% employer funded.
Individuals may also be eligible for family leave insurance when they need time off work for baby bonding or to care for a loved one. Family leave insurance (FLI) is fully funded by employees. Contribution rates will increase to 0.09% from 0.06% in 2024.
The annual rate, wage, base week, and benefit information for temporary disability (TDI) and family leave insurance (FLI) for calendar year 2024 are as follows:
| Maximum TDI and FLI weekly benefit rate | $1,055 |
| Alternative earnings test amount for TDI | $14,200 |
| Base week amount | $283 |
| Employers taxable wage base for TDI | $42,300 |
| Workers taxable wage base for FLI | $161,400 |
| Worker contribution rate for FLI | 0.09% |
| Maximum yearly worker contribution for FLI | $145.26 |
New Jersey’s Department of Labor and Workforce Development Division of Temporary Disability and Family Leave Insurance has additional information on its website, including employer toolkit, FAQs, workplace posters, and more.
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.