2024 Rank: 38
2023 Rank: 34
New Jersey is the 38th-best state, dropping from 34th after instituting a retaliatory convenience of the employer rule this past year. New Jersey also lacks any beneficial filing or withholding thresholds. On the other hand, New Jersey’s one reciprocity agreement with Pennsylvania covers nearly half of all incoming commuters into the state.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | Pennsylvania | 4.57 | 10 |
Convenience of the employer rule | Retaliatory | -2.5 | 0 |
Individual Income Tax Code | 1.20 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | 3.27 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- New York: 42.64 percent of incoming commuters
- Repeal retaliatory convenience of the employer rule
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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