Tax Rate
5.00%
Filing Frequency
quarterly
Quarterly filings due within 45 days after end of quarter. No zero filings required. Annual insurer reports due April 1.
Filing Method
portal
Format: electronic
Requirements
NJ surplus lines producer required. Foreign insurers: Letter of Intent, Annual Statement, Certificate of Compliance (annual). Alien insurers: NAIC Quarterly Listing only. All eligible insurers must file annual reports by April 1. Diligent search: 3 declinations OR coverage on Export List.
Filing Methods
- online_portal
Filing Steps
- 1SLA Transaction Number format: [5-char SLA]–[YY]–[00001-99999]. Sequential per year, not per policy type
- 2Fire premium allocation required for all property coverage - contact insurer if not on declarations
- 3Different policy notices for domestic vs foreign/alien insurers - see policy stamp requirements
- 4Exportable risks must be stamped "Exportable" in addition to standard notice
- 5Exhibit A-1 completed by originating producer at quotation, retained by surplus lines producer
- 6SLPS-6-CERT1 required for all non-exportable risks AND for medical/legal malpractice despite export list
- 7Electronic documents permitted per N.J.S.A. 11:1-47.3
- 8Substantially similar risks: 30-day window for 3-insurer contact, but SLPS-6-CERT1 still required for each risk
Required Forms
- SLIP quarterly filing
- Exhibit A-1 (disclosure at quotation)
- SLPS-6-CERT1 (diligent effort certification)
- SLA Transaction Number on all policies
Common Issues to Avoid
- Forgetting fire premium allocation on property policies
- Using wrong policy notice for insurer type (domestic vs foreign/alien)
- Not obtaining SLPS-6-CERT1 for medical/legal malpractice despite export list status
- Incorrect SLA Transaction Number format or non-sequential numbering
- Not retaining signed Exhibit A-1 disclosure forms
- Applying tax to fees (fees are NOT taxable in NJ)
- Filing zero returns (not required in NJ)
- Not maintaining 5-year records
Helpful Tips
- Register for SLIP portal early at slip.njslasuite.com
- Use SLIP Resource Center (slipinfo.njslasuite.com) for training materials and batch filing info
- Check White List for insurer eligibility before placement
- Review Export List but still complete SLPS-6-CERT1 for medical/legal malpractice
- Keep diligent search documentation even with 30-day window for similar risks
- Contact insurers for fire premium allocations if not separated on declarations
- Track SLA Transaction Numbers carefully - must be sequential within year
- Remember policy fee limits: $50 personal, $250 max commercial
Important Notes
NJ has eligible insurer list ("White List") and Export List. No stamping office - producer ensures compliance. Fees NOT taxable. Records kept 5 years after expiration/cancellation. Domestic surplus lines insurers allowed ($15M+ surplus) - cannot write personal auto, workers comp. Medical/legal malpractice on export list BUT still require SLPS-6-CERT1. Substantially similar risks: contact 3 insurers within 30 days.
Frequently Asked Questions
What is the surplus lines tax rate in New Jersey?
The surplus lines tax rate in New Jersey is 5.00%.
When is surplus lines tax due in New Jersey?
Quarterly filings due within 45 days after end of quarter. No zero filings required. Annual insurer reports due April 1.
How do I submit surplus lines filings in New Jersey?
portal