reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 6 - REIMBURSEMENT OPTION FOR NON-PROFIT ORGANIZATIONS › Section 12:16-6.4 - Liability

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If a non-profit organization's election to make payments in lieu of contributions is terminated by the Controller or his or her designee, the non-profit organization shall remain liable for payments in lieu of contributions with respect to all benefits paid based on base year wages earned during the effective period of the election.
(b) As of the effective date of the termination of an election to make payments in lieu of contributions, a non-profit organization shall become liable to pay unemployment contributions on taxable wages paid to its employees.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.1 - Purpose

Current through Register Vol. 56, No. 14, July 15, 2024
The purpose of this subchapter is to outline the conditions under which a governmental employer can choose the contributory option and under which a governmental entity or instrumentality using the contributory method of financing unemployment benefits may use the surplus amount remaining in an unemployment trust fund.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise:
"Contributory" means the method of payment by which a governmental entity or instrumentality pays unemployment contributions into an unemployment trust fund.
"Governmental entity or instrumentality" means the State of New Jersey, any instrumentality of New Jersey or any political subdivision thereof, or any instrumentality of the State and one or more other states or political subdivisions.
"Reimbursable" means the method of payment by which a governmental entity or instrumentality finances benefits by payments in lieu of contributions.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.3 - Application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any governmental entity or instrumentality which is or becomes subject to the Unemployment Compensation Law and wishes to elect to pay contributions rather than to reimburse the Unemployment Trust Fund for benefits paid may do so by filing a written notice of its intention not later than 120 days immediately following the date of its subjectivity (defined at 12:16-5.4(b)  ) or not later than 30 days from the date such entity or instrumentality is notified of its subjectivity, whichever is the later.
(b) Any governmental entity or instrumentality which has been reimbursing the Unemployment Trust Fund and wishes to change its method of financing by electing to pay contributions as of January 1 of any year, may do so by filing a written notice of its intentions no later than February 1 of that same calendar year.
(c) The employer shall furnish the Controller or his or her designee with a copy of the ordinance, minutes, resolutions, or other substantiating document which confirms the election of the contributory option.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.4 - Finance

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On or before September 1 of each year, the Controller or his or her designee shall review the composite benefit cost experience of all governmental entities and instrumentalities electing to pay contributions and shall recommend a contribution rate for the following calendar year to the Commissioner.
(b) The Commissioner of Labor and Workforce Development shall establish the contribution rate for the following calendar year after considering the recommendation.
(c) Any governmental entity or instrumentality electing to pay contributions shall appropriate each year, out of its general funds, monies to pay the projected costs of contributions at the rate determined under (b) above. These funds are to be held in a trust fund by the governmental entity or instrumentality strictly for this purpose. Any surplus in the fund may be retained in reserve for payment of benefits costs for subsequent years either by contributions or payments in lieu of contributions.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.5 - Use of surplus funds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A governmental entity or instrumentality using the contributory method may use the surplus in its unemployment trust fund pursuant to the following conditions:
1. The governmental entity or instrumentality must request, in writing, permission to use a portion of the surplus funds. Upon written approval of the Commissioner or his or her designee, the governmental entity or instrumentality may proceed with its withdrawal of funds;
2. Worker contributions shall not be diverted from the fund;
3. In addition to worker contributions that remain in the fund, an amount equal to the highest one of the previous three years' contribution payments must remain in the fund to cover the next year's anticipated contributions.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.6 - Termination

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any governmental entity or instrumentality which has been paying contributions for a minimum of two calendar years and wishes to change to making payments in lieu of contributions may do so by filing a written notice of its intention no later than February 1 of the calendar year for which the change is requested.
(b) When an election to pay contributions is terminated and the governmental entity or instrumentality resumes making payments in lieu of contributions, it may not revert to the contributory option for at least two full calendar years after such termination.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.7 - Liability

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The change of financing options shall have no effect upon the liability incurred under the prior financing option.
(b) If the governmental entity or instrumentality election to pay contributions is terminated, the governmental entity or instrumentality shall remain liable for all contributions incurred during the period of its election to pay contributions.
(c) As of the effective date of the termination of an election to pay contributions, a governmental entity or instrumentality shall become liable to make payments in lieu of contributions.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 7 - CONTRIBUTORY OPTION FOR GOVERNMENTAL EMPLOYERS › Section 12:16-7.8 - Penalties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A governmental entity or instrumentality which diverts funds in violation of the provisions of this subchapter shall be required to immediately restore the amount diverted to the fund.
(b) A governmental entity or instrumentality which fails to comply with the provisions of this subchapter, shall be liable for a fine not to exceed $ 50.00 per day for each day of violation.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 8 - GROUP ACCOUNTS › Section 12:16-8.1 - Establishment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Two or more employers liable for payments in lieu of contributions may apply for the establishment of a group account for the purpose of sharing the risk of unemployment benefit costs.
(b) The group account will be established as of the first day of any calendar quarter and will remain in effect for not less than two calendar years unless otherwise determined by the Controller or his or her designee.
(c) The request for establishment of a group account shall be filed by the designated group agent listing the names and New Jersey registration numbers assigned by the Controller or his or her designee to the employers seeking group membership. The request shall be accompanied by consent documents executed by each applicant for membership authorizing the group agent to act in its behalf for the group account. The employers shall furnish the Controller or his or her designee with a copy of the ordinance, minutes, resolutions or other substantiating document which confirms the intent of the employer to become a member of the group.
(d) In establishing the group account, the Controller or his or her designee may modify or waive the security required of any of the group members and in lieu thereof the Controller or his or her designee may establish a security requirement of the group as a whole.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 8 - GROUP ACCOUNTS › Section 12:16-8.2 - Participation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) New members may be added to an established group at the request of the group. The request for the addition of a new member will require the filing of a consent document executed by the new applicant for membership authorizing the group agent to act in its behalf for the group account.
(b) No employer may become a member of a group if it has any reporting or payment delinquency.
(c) No employer may be a member of more than one group at a time.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 8 - GROUP ACCOUNTS › Section 12:16-8.3 - Termination

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Group membership will be terminated for any employer upon the cancellation of its reimbursement payment option as of the effective date of the cancellation.
(b) With the approval of the Controller or his or her designee, membership in the group will be terminated for any member at the request of that member or at the request of the group agent. The membership will be terminated at the end of the calendar quarter in which the request for termination is received.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 8 - GROUP ACCOUNTS › Section 12:16-8.4 - Liability

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The group account will provide risk sharing for its members only with respect to unemployment benefits liability and interest attributable thereto.
(b) Membership in the group will not relieve any member of any liability charged to its account.
(c) The group will be liable for payment of reimbursable unemployment benefits charged to its members' accounts during their period of membership in the group; plus the reimbursable unemployment benefits charged to any terminated member through the next two complete calendar quarters following the date of its membership termination.
(d) Amounts received in payment of liability payable through the group account will be applied against the outstanding liability of the group as a whole in each quarterly period, beginning with the outstanding liability in the earliest quarterly period.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 8 - GROUP ACCOUNTS › Section 12:16-8.5 - Dissolution

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Request for dissolution of a group account will require the consent of two-thirds of its active members. The effective date of dissolution will be determined by the Controller or his or her designee.
(b) The group agent must advise the Controller or his or her designee of the ratio of each member's liability to the total liability of the group, if there is any group liability outstanding at the time of dissolution. Such liability will be due immediately from each employer in accordance with the balance of group liability remaining in its individual account as determined by the group agent.
(c) A group account may be dissolved by the Controller or his or her designee for reporting or payment delinquency, failure to post required bond or other security, or similar good cause.
(d) Except as required herein, the Controller or his or her designee is not a party to any agreement between the group, the group agent or any of its members.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 9 - CONTRIBUTIONS BY WORKERS › Section 12:16-9.1 - Workers' contribution-trust fund

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employer shall withhold workers' contributions from their wages at each time of payment of such wages.
(b) In withholding workers' contributions from their wages and in paying any contributions to the Unemployment Compensation Fund, the State Disability Benefits Fund, the Workforce Development Partnership Fund, and the Health Care Subsidy Fund, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
(c) The moneys so withheld, while in the possession of the employer, shall constitute a trust fund and shall be accounted for apart from employer's contributions.
(d) Such account shall be kept posted up to date by the employer so as to show at all times the amount withheld from workers, the amount of each remittance to the Controller or his or her designee, and the amount of workers' contributions withheld but not remitted to the Controller or his or her designee.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 9 - CONTRIBUTIONS BY WORKERS › Section 12:16-9.2 - Evidence of amounts withheld furnished workers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employer, at the time of making each payment of wages, shall furnish to each of its workers a statement showing clearly the total amount deducted for contributions for the Unemployment Compensation Fund, the State Disability Benefits Fund and the Workforce Development Partnership Fund.
(b) The statements shall be such as can be delivered to workers to enable them to determine whether the total amount of their contributions is correctly computed.
(c) A notation on a paycheck or a pay envelope showing the total wages and, as a separate item, the amount deducted for contribution to the Controller or his or her designee for the said funds will constitute compliance with the provisions of this section.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 9 - CONTRIBUTIONS BY WORKERS › Section 12:16-9.3 - Reporting and paying workers' contributions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employer shall include on its contribution report the amount of contributions due and payable on behalf of its workers.
(b) Every contribution report shall be accompanied by a remittance for the amount of both the employer contributions and the contributions payable by the employer on behalf of its workers.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 10 - EXCESS WORKER DEDUCTIONS › Section 12:16-10.1 - Excess disability deductions

Current through Register Vol. 56, No. 14, July 15, 2024
If a worker receives wages from more than one employer, and the sum of the contributions required and deducted from his or her wages and deposited in the State Disability Benefits Fund, plus the contributions, if any, required and deducted from his or her wages, toward the costs of benefits under one or more plans approved under 43:21-33, or the sum of all contributions required and deducted from his or her wages toward the costs of benefits under two or more such private plans, if covered only by said plans, exceeds an amount equal to one-half of one percent of the taxable wage base in any calendar year, the worker shall be entitled to a credit in the amount of the excess thereof against his or her New Jersey State Gross Income Tax, if he or she makes a valid claim therefor with the Division of Taxation.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 10 - EXCESS WORKER DEDUCTIONS › Section 12:16-10.2 - Excess unemployment, workforce development and supplemental workforce fund for basic skills deductions

Current through Register Vol. 56, No. 14, July 15, 2024
If a worker receives wages from more than one employer and the sum of the contributions required and deducted from his or her wages and deposited in the State Unemployment Compensation Fund or in a trust fund for the purpose of repaying benefits, the Workforce Development Partnership Fund and the Supplemental Workforce Fund for Basic Skills exceeds seventeen-fortieths of one percent of the taxable wage base for the period beginning January 1, 2002, the worker shall be entitled to a credit in the amount of the excess thereof against his or her New Jersey State Gross Income Tax, if he or she makes a valid claim therefor with the Division of Taxation within two calendar years after the end of the calendar year in which the wages were received.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 10 - EXCESS WORKER DEDUCTIONS › Section 12:16-10.3 - Wage deduction statements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Employers shall furnish to workers the following information on Form W-2:
1. The taxpayer identification number assigned by the Division of Revenue;
2. The private plan number, if any, assigned by the Bureau of Private Plans; and
3. Any amount deducted in accordance with State law.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 10 - EXCESS WORKER DEDUCTIONS › Section 12:16-10.4 - Refund of excess deductions

Current through Register Vol. 56, No. 14, July 15, 2024
Any worker who meets the requirements of 12:16-10.1 and 10.2 but is not required to file a New Jersey Gross Income Tax return or whose claim has been rejected by the Division of Taxation, may apply to the Controller or his or her designee for a refund of any excess unemployment, disability, health care and/or workforce contributions made from his or her wages if he or she makes a claim therefor within two calendar years after the end of the calendar year in which the wages were paid.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 10 - EXCESS WORKER DEDUCTIONS › Section 12:16-10.5 - Assessment for governmental reimbursable employers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All governmental entities who repay benefits in lieu of contributions shall be notified of the applicable portion to be repaid to the Controller or his or her designee from their trust funds for the amounts of any excess unemployment insurance deductions either refunded to their employees or credited to their employees' New Jersey State Gross Income Tax.
(b) Payment to the Controller or his or her designee shall be made within 30 days of the date of mailing of the notice. Payments received after the 30 day period shall be liable to the assessment of interest as specified in 43:21-14(b).
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 11 - SPECIAL EMPLOYMENT SITUATIONS › Section 12:16-11.1 - Real estate managing agents

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An individual working for an agent of a property owner is an employee of the property owner, if the agent operates on a fee plus expenses basis. This type of arrangement gives the agent a fee plus reimbursement of all operating expenses on a dollar for dollar basis.
(b) An individual working for an agent of a property owner is an employee of the agent, if the agent operates on a flat fee basis. This type of arrangement gives the agent a flat fee rather than reimbursing expenses on a dollar for dollar basis.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 11 - SPECIAL EMPLOYMENT SITUATIONS › Section 12:16-11.2 - Limited liability companies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A limited liability company (LLC) is composed of one or more authorized persons who complete and file a certificate of formation with the Division of Revenue. An LLC must have one or more members and may commence operations at any date or time after filing the certificate of formation.
(b) An LLC consisting of two or more members shall be classified as a partnership unless classified otherwise for Federal income tax purposes.
(c) An LLC consisting of one member shall be classified as a sole proprietorship unless the LLC elected a corporate classification for Federal income tax purposes by completing IRS Form 8832; or if the member is a corporation. In the event that the member is a corporation, and where the LLC is disregarded for Federal income tax purposes, the member shall be considered the employer with regard to all individuals performing services for the LLC.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 12 - CONCURRENT EMPLOYMENT BY RELATED EMPLOYERS › Section 12:16-12.1 - Separate accounts

Current through Register Vol. 56, No. 14, July 15, 2024
Each employer, for each calendar year in which it is subject to the Unemployment Compensation and Temporary Disability Benefits Law, is separately and distinctly liable for contributions, up to the yearly maximum taxable wage, based upon remuneration paid to each of its employees regardless of whether or not any such employees are common to other employing units which are jointly owned or controlled by the same interests.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 12 - CONCURRENT EMPLOYMENT BY RELATED EMPLOYERS › Section 12:16-12.2 - Common paymaster

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If two or more related entities concurrently employ the same individual and compensate that individual through a common paymaster that is one of the related entities, each entity will be considered to have paid the individual the amounts that it actually dispersed.
(b) If one of the related entities actually dispersed all the wages as agent for the rest, but such wage payments were charged back to the individual entities for record keeping, income tax or other purposes, the individual related entities shall be considered to be the employer for purposes of the Unemployment Compensation and the Temporary Disability Benefits Laws.
(c) A single entity can report the wages of related companies if all the following conditions are satisfied.
1. The reporting entity has a majority interest and control over the related companies;
2. The related entities share a general system of operation and each entity is organized for a common purpose or each is a coordinated part of the entire operation; and
3. The reporting entity exercises control of central financing, common management, personnel policies, operational procedures, pricing, collections and other related operating practices.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.1 - Reports required

Current through Register Vol. 56, No. 14, July 15, 2024
Every employer shall file with the Division of Revenue, within the Department of the Treasury, such contribution and statistical reports, and reports of wages paid to individual workers as may be required by the Controller or his or her designee, and every employing unit shall file with the Division of Revenue, within the Department of the Treasury, such reports as may be required by the Controller or his or her designee with respect to employment as shall be necessary to determine its status under the law.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.2 - Force and effect of instructions relating to reports

Current through Register Vol. 56, No. 14, July 15, 2024
The employer shall follow and comply with all departmental instructions relating to any report or report form required or provided by a department.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.3 - Penalty for failure to file reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The penalty prescribed by 43:21-14(a)  for delinquency in filing reports (except for such reports as may be required under 43:21-6(b)(2)  of the Unemployment Compensation Law) shall be computed for each report from and including the day after such report is due through the date of receipt recorded by the Division of Revenue, within the Department of the Treasury.
(b) If an employer or employing unit who has been granted an extension of time fails to file its report on or before the termination of the period of extension for the filing thereof, the penalty for failure to file shall be payable from the original due date as if no extension had been granted.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.4 - Penalty abatement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Controller or his or her designee may remit or abate unpaid penalties in whole or in part for good cause if the employer fulfills the following requirements:
1. The employer makes a written request for penalty abatement consideration within one year of the date of initial notification that a penalty has been assessed;
2. The employer submits an affidavit together with documentation providing a reason(s) why the report(s) for the period(s) in question were not filed completely, accurately or by the due date(s), and that there was no fraud or intentional disregard of the reporting requirements of the Department. All evidence and documentation in support of the employer's request must be submitted with the affidavit;
3. All quarterly contribution reports and employer reports of wages paid have been filed;
4. All liability, other than the penalty for which abatement is being requested, has been paid.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.5 - Wages paid reported currently

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Controller or his or her designee may require any employer to report wages paid to every worker employed within seven days from the date of payment thereof, if the Controller or his or her designee deems it necessary for the effective administration of the Unemployment Compensation Law and the Temporary Disability Benefits Law. Failure to comply will subject such employer or employing unit to the penalties prescribed in 43:21-16(b)(2).
(b) Any employer or employing unit required to comply with 12:16-13.1 (Reports required) will be duly notified by the Department.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.6 - Reporting wages, remuneration and other information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employer or employing unit shall furnish the record of wages and remuneration paid to a worker, and such other information as may be required under the provisions of 43:21-6(b).
(b) Failure to comply with (a) above will subject such employer or employing unit to the penalties prescribed in 43:21-16(b)(2).
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.7 - Wage reporting

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each employer other than employers of domestic service workers shall file a report, as required by the Controller, with the Division of Revenue, within the Department of the Treasury, within 30 days after the end of each quarter in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury, listing the name, social security number and wages paid to each employee and the number of base weeks worked by the employee during the calendar quarter. If wages or base weeks are -0-, then the employer must enter -0- in the appropriate columns.
(b) For the purposes of this section, a "domestic service worker" is an employee in a private home of the employer, such as a babysitter, nanny, health aide, private nurse, maid, caretaker, yard worker or similar domestic employee.
(c) Effective January 1, 2001 and each year thereafter, each employer of domestic service workers shall file an annual Employer Report of Wages Paid, as required by the Controller, with the Division of Revenue, within the Department of the Treasury, listing the name, social security number and wages paid to each employee and the number of base weeks worked each quarter during the preceding calendar year. If wages or base weeks are -0-, then the employer must enter -0- in the appropriate columns. For the calendar year ending December 31, the report would be due January 31 following the close of the calendar year.
1. An employer subject to this subsection shall, within 10 days of the separation from employment of an employee in domestic service, report to the Commissioner of the Department of Labor and Workforce Development, on a form determined by the Commissioner, wage information for all calendar quarters of employment in a manner as described in (c) above not previously reported and such other information as may be required to process an unemployment or disability compensation claim.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.8 - Suspension of business

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a suspension of the business operations of any employer occurs in this State, such employer shall give advance notice thereof to the Controller or his or her designee. In the event that it is impracticable to give such advance notice, the employer shall notify the Controller or his or her designee within 48 hours after such suspension.
(b) Such notice shall be filed with the Controller or his or her designee and shall contain the following information:
1. The name and address of the employer;
2. The expected date or date of suspension of business operations;
3. The reason(s) for such action;
4. Whether such suspension of operations is permanent or temporary;
5. Whether wage and separation information will be available for a period of one year from date of suspension of business operations;
6. The name and address of the person or organization from whom such information will be obtainable.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.9 - Transfer of business

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When a transfer, in whole or in part, of the business operations of any employer occurs in this State it shall be the responsibility of the acquiring unit to notify the Controller or his or her designee of such acquisition within 30 days of the transfer.
(b) The successor shall supply the Controller or his or her designee with the name, address and, if possible, the registration number of the acquired unit.
(c) This notification, if possible, should be made on Form NJ REG; otherwise, a letter will be acceptable.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 13 - REPORTS › Section 12:16-13.10 - Withdrawal to inactive status

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employer who is not eligible for termination of coverage pursuant to 43:21-8 may have its account withdrawn to an inactive status upon written application to the Controller or his or her designee.
1. The inactivity date shall not be earlier than the last day of the preceding calendar quarter.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 14 - ELECTION OF COVERAGE › Section 12:16-14.1 - Application for election

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employing unit desiring to elect to become subject to the Unemployment Compensation and Temporary Disability Benefits Laws may request from the Controller or his or her designee forms for voluntary election to become an employer, or to extend its coverage to individuals performing services which do not constitute employment.
(b) The forms for voluntary election to become an employer under the Unemployment Compensation and Temporary Disability Benefits Laws or to extend coverage shall be prescribed by the Controller or his or her designee. Election of coverage shall be made in writing, on the forms and in the manner prescribed by the Controller or his or her designee. The payment of contributions does not constitute an application for the election of coverage for otherwise exempt services. Any payment of contributions for an otherwise exempt individual shall be reimbursed to the employer for a period of up to not more than two years from the date of payment.
(c) The employing unit making application for voluntary election of subject status must, at the time of making such application, be exempt and have at least one individual, not a member of his or her immediate family, in employment who would be affected by the voluntary election.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 14 - ELECTION OF COVERAGE › Section 12:16-14.2 - Date of filing

Current through Register Vol. 56, No. 14, July 15, 2024
The date of filing a voluntary election shall be deemed to be the date on which the written election, signed by a legally authorized individual, is received by the Controller or his or her designee.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 14 - ELECTION OF COVERAGE › Section 12:16-14.3 - Effective date of election

Current through Register Vol. 56, No. 14, July 15, 2024
In cases where claims for benefits against an employing unit are known to be pending, no retroactive voluntary election shall be approved for an effective date prior to the first day of the calendar quarter in which such claims were filed, unless contributions were actually paid for prior quarter(s) before the date(s) of claim for benefits.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 14 - ELECTION OF COVERAGE › Section 12:16-14.4 - Election subject to approval

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any written election for a period prior to the date of filing shall become binding upon approval by the Controller or his or her designee, and notification of the approval shall be forwarded to the employer.
(b) If for any reason the Controller or his or her designee does not approve such voluntary election, the employing unit shall be notified of the reasons why such approval was withheld.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 14 - ELECTION OF COVERAGE › Section 12:16-14.5 - Effect of election approval

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each approval of an election shall state the date upon which the approval becomes effective.
(b) The first contribution payment, of any employing unit which elects to become an employer, shall become due and shall be paid on or before the due date (see 12:16-5.2 ) of the reporting period during which the conditions of becoming an employer by election are satisfied, and shall include employer contributions with respect to all wages paid on and after the date stated in such approval.
(c) Such first payment shall also include workers' contributions with respect to all wages paid for employment occurring after the date when the employing unit satisfied all the conditions of becoming an employer by election.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.1 - Application for a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Two or more employers desiring to have their accounts joined for the purpose of 43:21-7 of the Unemployment Compensation Law may request from the Controller or his or her designee forms for making application therefor.
(b) Such forms shall be completed and filed jointly by all the employers desiring to have their accounts joined into one account.
(c) The form of application for the establishment of a joint account shall be prescribed by the Controller or his or her designee.
(d) This rule is not to be construed to make available joint accounts for Temporary Disability Insurance contributions.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.2 - Eligibility for a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A joint account shall be established only after it has been shown to the satisfaction of the Controller or his or her designee that the conditions of eligibility have been met as indicated below:
1. The employers desiring to have their accounts joined shall have filed with the Controller or his or her designee Form UC-38 Application for Establishment of a Joint Account not later than May 31 of such calendar year;
2. At the time of application, all the employers requesting such joint account have employment covered by the New Jersey Unemployment Compensation Law and are owned or controlled directly or indirectly by the same interests;
3. None of such employers or their predecessors, if any, were participating in another joint account throughout the preceding calendar year;
4. The requirements of paragraphs (3) and (4) of 43:21-7(c)  of the Unemployment Compensation Law have been met by all such employers;
5. Such employers intend to maintain the common ownership or control for at least three calendar years and will notify the Controller or his or her designee promptly of any change in such ownership or control; and
6. All contributions, interest, penalties and assessments which have become due from such employers on or before the date of application have been paid.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.3 - Effective date: duration of a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A voluntary joint account shall be established only as of the first day of any calendar year and shall become effective after approval by the Controller or his or her designee.
(b) The voluntary joint account so established shall remain in force for not less than three full calendar years, subject to the provisions of 12:16-15.5 (Modifications) and 12:16-15.6 (Dissolution).
(c) Contribution rates based on such voluntary joint accounts shall become effective for the fiscal year which begins on the first day of July of each calendar year following the approval of the application.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.4 - Maintenance of a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Separate accounts shall be maintained for each employer participating in a voluntary joint account.
(b) At the beginning of each calendar year the separate accounts shall be combined for the purpose of computing a joint contribution rate.
(c) Such joint rate shall be the contribution rate for each employer participating in the voluntary joint account.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.5 - Modification of a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Another employer may be added to an existing voluntary joint account if all the employers involved jointly make application for a new voluntary joint account and comply with the requirements of this subchapter.
(b) If during any calendar year an employing unit participating in a voluntary joint account ceases to be an employer under the New Jersey Unemployment Compensation Law, or ceases to be owned or controlled by the same interests, such employing unit shall be separated from the voluntary joint account as of the first day of such calendar year, but shall continue for the current fiscal year with the contribution rate computed under the voluntary joint account.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 15 - JOINT ACCOUNTS › Section 12:16-15.6 - Dissolution of a voluntary joint account

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Voluntary joint accounts may be dissolved as of January 1 of any calendar year under any one of the conditions set forth below:
1. If at any time the Controller or his or her designee finds that with respect to such calendar year any one of the eligibility conditions set forth in 12:16-15.2 (Eligibility) with respect to employment, contributions, interest, penalties and assessments, and ownership or control, no longer exists and that it would not be in the best interest of the State to continue the voluntary joint account; or
2. Upon written application of one or more of the employers whose accounts have been joined, if such application is filed with the Controller or his or her designee on or before January 31 of such calendar year and the Controller or his or her designee finds that the voluntary joint account has been in existence for at least three calendar years. The form of application for dissolution of a voluntary joint account shall be prescribed by the Controller or his or her designee.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 16 - NOTICE TO WORKERS › Section 12:16-16.1 - Unemployment compensation coverage

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employer subject to the provisions of the Unemployment Compensation Law of New Jersey (including every employer who has elected to become subject pursuant to 43:21-8 ) shall post and maintain printed notices to its employees informing them that they are covered by the Unemployment Compensation Law of New Jersey, and that the employer has been so registered by the Controller or his or her designee.
(b) Such notices shall be displayed in prominent and conspicuous places at each worksite.
(c) No such notice shall be posted by any person, employing unit or employer who has not complied with the provisions of the Unemployment Compensation Law, or who, in accordance with the provisions of the law, has ceased to be an employer as defined in the law.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 18 - TRANSFER OF EMPLOYMENT EXPERIENCE › Section 12:16-18.1 - Transfer of predecessor's whole experience

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of notification that a predecessor employer has transferred its organization, trade or business, or substantially all its assets to a successor in interest, the Controller or his or her designee shall transfer the employment experience of the predecessor employer to the successor in interest if the employment experience of the predecessor with respect to the organization, trade or business, or assets may be considered indicative of the anticipated employment experience of the successor in interest. The basis for this determination shall be the examination of the files and records in the Department's possession, unless the successor provides evidence to the contrary, which would be subject to confirmation by the Controller or his or her designee.
(b) The successor in interest may, within four months of the date of such transfer of the organization, trade or business, or assets, or thereafter upon good cause shown, request a reconsideration of the transfer of employment experience of the predecessor employer. The request for reconsideration shall demonstrate to the satisfaction of the Controller or his or her designee, that the employment experience of the predecessor employer is not indicative of the future employment experience of the successor in interest.
(c) If a predecessor employer who transfers in whole his, her or its organization, trade, assets or business to a successor in interest, whether by merger, consolidation, sale, transfer, descent or otherwise and both the predecessor employer and the successor in interest are at the time of the transfer under common ownership, management or control, then the employment experience attributable to the transferred business shall also be transferred to and combined with the employment experience of the successor in interest.
(d) The transfer of employment experience under (c) above is mandatory and not subject to appeal or protest.
(e) Upon the transfer in whole of the organization, trade, assets or business of a predecessor employer to a successor in interest, the employment experience shall not be transferred if the successor in interest is not an employer at the time of the acquisition and the Controller or his or her designee finds that the successor in interest acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions.