Tax Tip #277

Important news for both NJ employers and employees — the state has announced its minimum wage adjustments, effective January 1, 2026:

• Most employees: $15.92 per hour (up $0.43)
• Small business and seasonal employers: $15.23 per hour (up from $14.53)
• Agricultural workers: $14.20 per hour (up from $13.40) 
• Long-term care facility direct care staff: $18.92. 
• Tipped employees: $6.05 per hour (up from $5.62). Employers must ensure tipped employees earn at least the state minimum wage when tips and cash wages are combined.