US state
Closing a business in New Jersey with employees
Final wages are due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place. New Jersey requires 90 days' written notice before the order takes effect. A limited liability company files a Certificate of Cancellation (Form L-109) for $100. New Jersey is not the same final-pay rule as New York.
| Fact | Detail |
|---|---|
| Final pay on termination | Whenever an employer discharges an employee, or an employee is laid off, or an employee quits, resigns, or leaves employment for any reason, the employer shall pay the employee all wages due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place. New Jersey Department of Labor and Workforce Development |
| Final pay on resignation | Whenever an employer discharges an employee, or an employee is laid off, or an employee quits, resigns, or leaves employment for any reason, the employer shall pay the employee all wages due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place. New Jersey Department of Labor and Workforce Development |
| State WARN | If a transfer or termination of operations ends the employment of 50 or more employees during any 30-day period, or the employer conducts a mass layoff of 50 or more employees at the establishment, an employer with 100 or more employees shall give notice at least 90 days before the first termination of employment, or the longer period required by the federal Worker Adjustment and Retraining Notification Act. New Jersey Department of Labor and Workforce Development |
| Dissolution form | Certificate of Cancellation (Form L-109) New Jersey Division of Revenue and Enterprise Services |
| Filing fee | $100 New Jersey Division of Revenue and Enterprise Services |
| Tax clearance | The registry fee schedule lists a tax clearance certificate issued by the New Jersey Division of Taxation at $20 for a for-profit corporation or limited partnership. New Jersey Division of Revenue and Enterprise Services |
| Franchise or annual report | The annual report fee for a limited liability company is $75. The annual report fee for a for-profit corporation or limited partnership is $75. A nonprofit corporation annual report is $30. New Jersey Division of Revenue and Enterprise Services |
How to wind down a company in New Jersey: filing, fee and approvals
New Jersey Division of Revenue and Enterprise Services lists Certificate of Cancellation (Form L-109) at $100 in Registry fee schedules. File Form L-109 in duplicate. Make the check payable to Treasurer, State of New Jersey, and mail it to NJ Division of Revenue, PO Box 308, Trenton, NJ 08625.
The registry fee schedule lists a tax clearance certificate issued by the New Jersey Division of Taxation at $20 for a for-profit corporation or limited partnership.
Expedited service for an over-the-counter limited liability company filing is $25 per filing. Same-day service for a fax filing is $50. A two-hour service is $500 per document, and a one-hour service is $1,000 per document.
Dissolution filing in New Jersey
| Item | What the filing office states |
|---|---|
| LLC form | Certificate of Cancellation (Form L-109) |
| LLC fee | $100 |
| LLC how to file | File Form L-109 in duplicate. Make the check payable to Treasurer, State of New Jersey, and mail it to NJ Division of Revenue, PO Box 308, Trenton, NJ 08625. |
| Processing | Expedited service for an over-the-counter limited liability company filing is $25 per filing. Same-day service for a fax filing is $50. A two-hour service is $500 per document, and a one-hour service is $1,000 per document. |
Expedited service for an over-the-counter limited liability company filing is $25 per filing. Same-day service for a fax filing is $50. A two-hour service is $500 per document, and a one-hour service is $1,000 per document. File Form L-109 in duplicate. Make the check payable to Treasurer, State of New Jersey, and mail it to NJ Division of Revenue, PO Box 308, Trenton, NJ 08625.
Tax clearance in New Jersey
The registry fee schedule lists a tax clearance certificate issued by the New Jersey Division of Taxation at $20 for a for-profit corporation or limited partnership. New Jersey Division of Revenue and Enterprise Services
The annual report fee for a limited liability company is $75. The annual report fee for a for-profit corporation or limited partnership is $75. A nonprofit corporation annual report is $30.
New Jersey Division of Revenue and Enterprise Services states that rule in Registry fee schedules.
New Jersey Division of Revenue and Enterprise Services puts $75 and $30 on Registry fee schedules.
Employees in New Jersey: final pay and layoff notice
Whenever an employer discharges an employee, or an employee is laid off, or an employee quits, resigns, or leaves employment for any reason, the employer shall pay the employee all wages due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place.
Resignation in New Jersey uses that same wage timing.
If a transfer or termination of operations ends the employment of 50 or more employees during any 30-day period, or the employer conducts a mass layoff of 50 or more employees at the establishment, an employer with 100 or more employees shall give notice at least 90 days before the first termination of employment, or the longer period required by the federal Worker Adjustment and Retraining Notification Act.
Coverage is 100 or more employees.
The notice period is 90 days.
Federal WARN, when it applies, uses 60 days' notice and an employer-size threshold of 100. The rest of the test is on the U.S. Government Publishing Office page.
Federal periods for keeping tax records are in how to wind down a company.
Compare final paycheck and WARN rules by state when you have staff in more than one state.
Read closing a business in New York with employees. Read final pay in Delaware. Read Pennsylvania dissolution fee.
Read how to tell employees the company is closing before the meeting.
Run a WARN check for a New Jersey employer against your headcount.
Build a closing checklist for New Jersey from the same rules.
See when canceled tools delete company records before you turn a tool off.
Read what each tool deletes when you stop paying for the vendor clocks.
After dissolution in New Jersey
The annual report fee for a limited liability company is $75. The annual report fee for a for-profit corporation or limited partnership is $75. A nonprofit corporation annual report is $30.
A for-profit corporation dissolution, cancellation, or withdrawal is listed with other amendatory filings. The fee schedule sets that filing at $75.
New Jersey Division of Revenue and Enterprise Services states that rule in Registry fee schedules.
New Jersey Division of Revenue and Enterprise Services puts $75 and $30 on Registry fee schedules.
How New Jersey compares with New York, Delaware and Pennsylvania
A dash (—) is an empty cell. It is not a finding that no rule exists.
| State | Final pay on termination | State WARN notice | Dissolution fee |
|---|---|---|---|
| New Jersey | Whenever an employer discharges an employee, or an employee is laid off, or an employee quits, resigns, or leaves employment for any reason, the employer shall pay the employee all wages due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place. | 90 days, 100 or more employees | LLC $100 |
| New York | If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. | 90 days, 50 or more employees, excluding part-time employees, or 50 or more employees who work at least 2,000 hours per week in the aggregate | LLC $60 |
| Delaware | If an employee quits, resigns, is discharged, suspended, or laid off, earned wages are due on the later of the next date wages would be paid through the last day worked under the regular pay cycle, or three business days after the last day worked. | 60 days, 100 or more employees, excluding part-time employees, or 100 or more employees who work at least 2,000 hours per week in the aggregate | LLC $220 |
| Pennsylvania | Whenever an employer separates an employe from the payroll, or whenever an employe quits or resigns his employment, the wages or compensation earned shall become due and payable not later than the next regular payday of his employer on which such wages would otherwise be due and payable. | No state notice statute confirmed | LLC $70 |
Certificate of Cancellation (Form L-109) is $100 in New Jersey. Articles of Dissolution is $60 in New York.
New Jersey state notice is 90 days. Delaware state notice is 60 days.
New Jersey: If a transfer or termination of operations ends. Pennsylvania: The Department of Labor and Industry describes the.
Certificate of Cancellation (Form L-109) is $100 in New Jersey. Certificate of Cancellation is $220 in Delaware.
General information only. This is not legal, tax or financial advice.
Related
- Wind-down rules by US state
Final paycheck deadlines, state WARN notice, and dissolution fees for 51 US jurisdictions.
- Winding down
Order of operations to wind down a company, from approval through taxes and dissolution.
- New Mexico
Final pay, state WARN, and the dissolution fee for New Mexico.
- New York
Final pay, state WARN, and the dissolution fee for New York.
- North Carolina
Final pay, state WARN, and the dissolution fee for North Carolina.
- New York
Final pay, state WARN, and the dissolution fee for New York.
- Delaware
Final pay, state WARN, and the dissolution fee for Delaware.
- Pennsylvania
Final pay, state WARN, and the dissolution fee for Pennsylvania.
Questions about closing a business in New Jersey
How fast must a final paycheck be paid in New Jersey after a layoff?
Whenever an employer discharges an employee, or an employee is laid off, or an employee quits, resigns, or leaves employment for any reason, the employer shall pay the employee all wages due not later than the regular payday for the pay period during which the termination, suspension, or cessation of employment took place. A LLC files Certificate of Cancellation (Form L-109) for $100. New Jersey is read beside New York, not as a copy of that neighbour. The labor department host is www.nj.gov.
Does New Jersey have its own WARN Act?
If a transfer or termination of operations ends the employment of 50 or more employees during any 30-day period, or the employer conducts a mass layoff of 50 or more employees at the establishment, an employer with 100 or more employees shall give notice at least 90 days before the first termination of employment, or the longer period required by the federal Worker Adjustment and Retraining Notification Act. New Jersey Department of Labor and Workforce Development states that rule in N.J.S.A. 34:21-2, Millville Dallas Airmotive Plant Job Loss Notification Act.
Which form dissolves a New Jersey LLC, and what is the filing fee?
New Jersey Division of Revenue and Enterprise Services lists Certificate of Cancellation (Form L-109) for a New Jersey LLC. The filing fee is $100. Registry fee schedules is the schedule that states $100. File Form L-109 in duplicate. Make the check payable to Treasurer, State of New Jersey, and mail it to NJ Division of Revenue, PO Box 308, Trenton, NJ 08625. A LLC files Certificate of Cancellation (Form L-109) for $100. New Jersey is read beside New York, not as a copy of that neighbour. The labor department host is www.nj.gov.
Does New Jersey require tax clearance before dissolution?
The registry fee schedule lists a tax clearance certificate issued by the New Jersey Division of Taxation at $20 for a for-profit corporation or limited partnership. Follow that tax step before you rely on the dissolution filing in New Jersey. Your lawyer can match it to the entity you are closing.
What annual report or franchise tax still applies when a New Jersey company dissolves?
The annual report fee for a limited liability company is $75. The annual report fee for a for-profit corporation or limited partnership is $75. A nonprofit corporation annual report is $30. Read that note beside the dissolution fee, not instead of it. Ask your lawyer which report is still due for the entity you are closing in New Jersey. Do not treat the note as legal advice for your payroll.
Sources
- New Jersey Department of Labor and Workforce Development. N.J.S.A. 34:11-4.3, termination or suspension of employment. Checked 2026-11-04
- New Jersey Department of Labor and Workforce Development. N.J.S.A. 34:21-2, Millville Dallas Airmotive Plant Job Loss Notification Act. Checked 2026-11-04
- New Jersey Division of Revenue and Enterprise Services. Instructions for Form L-109, Certificate of Cancellation. Checked 2026-11-04
- New Jersey Division of Revenue and Enterprise Services. Registry fee schedules. Checked 2026-11-04