Working remotely in PA, SUI/SDI/FLI paid to NJ

[knicholas28]

I live and work remotely in PA for an NJ company. My employer withheld income taxes for PA, but for the past few years withheld SUI/SDI/FLI for NJ.

1: Should unemployment taxes be paid to PA or NJ?

2: If I filed for unemployment today, would I have to file in PA or NJ?

Thank you!

[JosephS1]

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 .

[knicholas28]

Thank you @JosephS1 ! This is very helpful. Follow up question: should my employer also be withholding PA sui, as that's where I would file for unemployment?

[MaryK4]

No, unemployment is applied to the work location, unless you work in several states there are special ordering rules.  If you were to become unemployed, you would have to apply in New Jersey.  @knicholas28