As an employer am I required to withhold the Trenton income tax from employees pay?

A resident employer or an employer having employees working within the City must withhold Trenton income tax (1.5%) from all of the following paid to employees before any deductions:

  • Bonuses
  • Commissions
  • Salaries
  • Wages
  • Other Compensation

This is applicable for a business whose primary office is outside of the city limits, as well as those in the City. Where a business fails to withhold the income tax from the employee, the City will hold the business responsible for paying the tax.

Show All Answers

1. As an employer am I required to withhold the Trenton income tax from employees pay?
2. What is the due date for returns?
3. Are estimated tax payments required? If so, when are they due?
4. What if I do not file a return? Or, what if, as an employer, I fail to submit employee withholdings?
5. Where can I pick up the tax return forms and where should they be returned?
6. Where should I call if I have questions that were not answered in this brochure?