It is required for NJ based companies that have their presence in NJ to withhold NJ SUI/SDI/FLI. The reciprocal agreement does cover the SUI/SDI/PFL items as PA does not have SDI or PFL. The reciprocal agreement covers state income tax only. If you worked for multiple employers based in NJ and had the max other withholdings taken you could file a NR NJ return to receive a refund. Should you have to file for unemployment you will file in PA, not NJ
@knicholas28 .
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