reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 18 - TRANSFER OF EMPLOYMENT EXPERIENCE › Section 12:16-18.2 - Rate following transfer of predecessor's whole experience

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any employer who acquires the organization, trade or business, or assets of another employer, shall continue to pay contributions at the rate currently assigned, for the period from the date of acquisition to the following July 1.
(b) Any employer who acquires the organization, trade or business, or assets of another employer, and the employment experience of the predecessor employer represents substantially all of the employment experience of the successor in interest and may be considered indicative of the future employment experience of the successor in interest, shall have its contribution rate determined by combining the employment experience of the predecessor employer and successor in interest as they appear on the records of the Controller or his or her designee. Such rate shall be in effect for the period from the date of acquisition to the following July 1.
(c) Any employing unit which becomes a subject employer by virtue of acquiring the organization, trade or business, or assets of an employer shall be assigned the contribution rate of the predecessor employer for the period from the date of acquisition to the following July 1.
(d) Any employing unit which becomes a subject employer by virtue of acquiring the organization, trade or business, or assets of two or more employers shall be assigned the rate of the predecessors, if they have the same rate. If the predecessors do not have the same rate, the successor employer shall be assigned a contribution rate based upon the combined employment experience of the predecessors as of the date of acquisition to the following July 1.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 18 - TRANSFER OF EMPLOYMENT EXPERIENCE › Section 12:16-18.3 - Transfer of predecessor's experience in part

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where both a predecessor employer and a successor in interest are, at the time of the acquisition by the successor in interest of a portion of the business of the predecessor employer, under common ownership, management or control, then the employment experience attributable to the portion of the business so acquired shall be transferred to and combined with the employment experience of the successor in interest.
(b) The transfer of employment experience under (a) above is mandatory and not subject to appeal or protest.
(c) A predecessor employer and successor in interest, except those addressed under (a) above, may jointly make application, on Form UC-47 (Joint Application for Transfer of Employment Experience), for transfer of that portion of the employment experience relating to that part of the organization, trade or business, or assets acquired by the successor in interest. Under the circumstances set forth in this subsection, the employment experience will be transferred if the following conditions are met:
1. Either the predecessor or successor in interest shall report the transfer and acquisition within 120 days from the date of acquisition.
2. Both the predecessor and the successor in interest must complete and file form UC-47 within 120 days from the date of acquisition.
3. The employment experience of the predecessor employer with respect to the portion of the organization, trade or business, or assets to be transferred may be considered indicative of the future 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.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 18 - TRANSFER OF EMPLOYMENT EXPERIENCE › Section 12:16-18.4 - Rate following transfer of predecessor's experience in part

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The effective date of the transfer of a portion of employment experience from a predecessor to a successor in interest shall be the first day of the calendar quarter following the acquisition by the successor in interest.
(b) As of the effective date of the transfer of employment experience in part, the employment experience rate of the successor in interest shall be recalculated by merging its existing employment experience, if any, with the employment experience acquired from the predecessor employer.
(c) As of the effective date of the transfer of employment experience in part, the employment experience rate of the predecessor employer shall be recalculated based on the employment experience remaining subsequent to the transfer.
(d) For the period from the date of the acquisition by the successor in interest of a portion of the business of the predecessor employer through the last day of the calendar quarter in which the acquisition occurred, the employment experience rates of the successor in interest and the predecessor employer shall be assigned as follows:
1. A successor in interest, which is not an employer subject to the New Jersey Unemployment Compensation Law, 43:21-1 et seq., in its own right as of the date of acquisition shall be assigned the new employer rate.
2. A successor in interest, which is an employer subject to the New Jersey Unemployment Compensation Law, 43:21-1 et seq., in its own right as of the date of the acquisition shall continue to use its existing rate.
3. A predecessor employer which continues to operate after the acquisition by the successor in interest of a portion of its business shall continue to use its existing rate.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 19 - BENEFIT CHARGES › Section 12:16-19.1 - Employer's account charged; notice

Current through Register Vol. 56, No. 14, July 15, 2024
Benefits paid shall be entered and charged against the account of the employer to whom such determination relates, and when the benefit payment is made, the Department shall send notification to the employer against whose account the benefits are to be charged on a quarterly basis.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 20 - WORK RELIEF AND WORK TRAINING PROGRAMS › Section 12:16-20.1 - Work relief and work training programs: exempt employment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In order to qualify for the exemption provided by 43:21-19(i)(1)(D)(v), an unemployment work-relief or work-training program that is financed or assisted in whole or in part by any Federal agency or an agency of a state or political subdivision of a State, must have as a minimum the following characteristics:
1. The employer-employee relationship is based more on the participants' and communities' needs than normal economic considerations such as increased demand or the filling of a bona fide job vacancy;
2. Qualifications for the jobs take into account as indispensable factors the economic status, that is, the standing conferred by income and assets, of the applicants;
3. The products or services are secondary to providing financial assistance, training, or work-experience to individuals to relieve them of their unemployment or poverty or to reduce their dependence upon various measures of relief, even though the work may be meaningful or serve a useful public purpose.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 21 - ZIP CODE REPORTING › Section 12:16-21.1 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is applicable to all employers subject to the New Jersey Unemployment Compensation Law, 43:21-1 et seq.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 21 - ZIP CODE REPORTING › Section 12:16-21.2 - 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:
"Commissioner" means the Commissioner of the New Jersey Department of Labor and Workforce Development.
"Department" means the New Jersey Department of Labor and Workforce Development.
"Employee" means any individual who performs services as defined at 43:21-19(i), for an employer, whether on a full-time or regular part-time basis.
"Employer" means employer as defined at 43:21-19(h)  or 43:21-8(c).
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 21 - ZIP CODE REPORTING › Section 12:16-21.3 - Reporting requirement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employer shall report, on an annual basis, the Zip Code of the following:
1. The residence of each employee; and
2. The location where the employee regularly works.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 22 - HEARINGS › Section 12:16-22.1 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
All hearings involving any question of coverage, status, liability for contributions, reporting, refunds, or rates of contribution shall be conducted according to the procedure outlined in this subchapter.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 22 - HEARINGS › Section 12:16-22.2 - Application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any written notice of determination by a representative of the Department as to any question of coverage, status, liability for contributions, reporting, refunds, or rates of contributions shall be deemed final, unless any party with an interest in the matter shall make written request for a hearing on the prescribed form within 30 days after the date of the notice.
(b) The form to be used for application for hearing is entitled "Request for Hearing" and is normally supplied with the written confirmation letter sent by the Chief Auditor at the conclusion of the Audit. If the purpose for requesting the hearing did not start from an investigation conducted by a representative of the Chief Auditor, the "Request for Hearing" form may be secured by making a written request for the form to the Chief Auditor.
(c) All completed requests shall be returned to the Chief Auditor within the required 30 days.
(d) If a party determined by the Department to be an employer asserts that it acted as an agent for another party pursuant to 43:21-19(g), or the nature of the business evidences an agency relationship may exist, the Department shall name both the agent and principal as parties to the administrative proceedings.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 22 - HEARINGS › Section 12:16-22.3 - Informal conference

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All "Request for Hearing" forms will be reviewed in the Chief Auditor's Office to determine if the reason for dispute could be resolvable at a conference with a representative of the Chief Auditor.
(b) If the review of the form indicates that an informal conference is necessary, then a representative of the Chief Auditor will be assigned to contact the responsible individual to schedule the informal conference. If the informal conference proves unsuccessful, the case will be forwarded to the Office of Administrative Law.
(c) If the review of the form indicates that an informal conference would not be productive, then the employer will be notified that the case will be transmitted to the Office of Administrative Law.
(d) An employer may be represented by him or herself or by an attorney at the informal conference, or may be assisted by a non-attorney at the conference.
(e) If an employer fails to appear at an informal conference and fails to respond to the Chief Auditor's notice granting the employer 10 days to contact the Chief Auditor or the Chief Auditor's representative to reschedule the conference, the Department shall consider the employer to have withdrawn his or her request for hearing and to be liable for the unemployment and temporary disability insurance assessment.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 22 - HEARINGS › Section 12:16-22.4 - Formal hearing

Current through Register Vol. 56, No. 14, July 15, 2024
All hearings shall be heard pursuant to the Administrative Procedures Act, 52:14B-1 et seq. and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 22 - HEARINGS › Section 12:16-22.5 - Witness fees and mileage allowances subpoena ad testificandum

Current through Register Vol. 56, No. 14, July 15, 2024
(a) There shall be allowed witness fees for each day of attendance at a hearing in response to a subpoena ad testificandum and mileage from the residence of the witness to the place of hearing and return.
(b) The fees and mileage shall be determined 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 22 - HEARINGS › Section 12:16-22.6 - Decision

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Commissioner shall make the final decision of the Department.
(b) Appeals of the final decision of the Commissioner shall be made to the Appellate Division of the New Jersey Superior Court.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 23 - SERVICES EXCLUDED FROM COVERAGE BY THE UNEMPLOYMENT COMPENSATION LAW › Section 12:16-23.1 - Exempt services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Persons who perform services and receive remuneration are employees under the Unemployment Compensation Law unless the services meet the Unemployment Compensation Law definition of independence set forth in 43:21-19(i)(6).
(b) The Unemployment Compensation Law lists certain categories of services as being exempt from Unemployment Compensation coverage. However, these services are exempt only if there is a corresponding exemption under the Federal Unemployment Tax Act ("FUTA") or the services are otherwise not subject to tax or coverage under FUTA.
1. If an employing unit pays remuneration for services not specifically listed as exempt under the provisions of FUTA and seeks an exemption under this section, the employing unit has the burden of proof to show that the services are either exempt under FUTA or otherwise not subject to the tax imposed by FUTA.
2. The Department will hold such class of individuals or type of service in covered employment pending receipt of proof of exemption under 12:16-23.2 below and determination of exemption.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 23 - SERVICES EXCLUDED FROM COVERAGE BY THE UNEMPLOYMENT COMPENSATION LAW › Section 12:16-23.2 - Evidence of FUTA exemption

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Evidence that services are not covered under FUTA may include among other things:
1. Private letter ruling(s) from the Internal Revenue Service;
2. An employment tax audit conducted by the Internal Revenue Service after 1987 which determined that there was to be no assessment of employment taxes for the services in question; however, the determination must not have been the result of the application of Section 530 of the Revenue Act of 1978; or
3. Determination letter(s) from the Internal Revenue Service.
4. Documentation of responses to the 20 tests required by the Internal Revenue Service to meet its criteria for independence. These tests are enumerated in IRS Revenue Rule 87-41.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.1 - Application and scope

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The rules in this subchapter set forth the requirements and methodology by which an employee leasing company, also known as a professional employer organization (PEO), shall register with the Commissioner of the Department of Labor and Workforce Development, pursuant to P.L. 2001, c. 260, as amended, 34:8-67 et seq. The rules in this subchapter also set forth the requirements and methodology by which an assurance organization shall obtain approval from the Commissioner of the Department of Labor and Workforce Development, pursuant to P.L. 2001, c. 260, as amended, 34:8-67 et seq.
(b) The provisions of this subchapter apply to all employee leasing companies, employee leasing company groups, out-of-State employee leasing companies and assurance organizations.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.3 - Initial and annual registration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employee leasing company or professional employer organization, as defined in 12:16-24.2, shall register with the Commissioner or his or her designee. This registration is separate from, and in addition to, any statutory requirements to register as an employer in this State or to conduct business in this State.
1. The form for the initial registration of an employee leasing company or professional employer organization shall be prescribed by the Commissioner or his or her designee, and is available on the Department website at:
www.state.nj.us/labor/admin/forms.htm
, or may be requested by contacting the Department directly, by calling the Labor and Workforce Development hotline at (609) 633-6400. This form requires the business to record its beginning date, the name of the business incorporation information, the names, social security numbers and home addresses of the owners, partners or responsible corporate officers, and relevant wage, salary and commission information, as well as indicating the status of the business in regard to various State and Federal contributory programs (for example, Unemployment Compensation).
2. An employee leasing company or professional employer organization shall request the registration form from the Commissioner or his or her designee within 30 days from the first day of employment or co-employment in this State.
3. The initial registration form shall be completed and returned to the Commissioner or his or her designee within 30 days from the date of mailing. If the registration form is completed on the Department of Labor and Workforce Development website, it shall be submitted within 60 days of the date of the first employment or co-employment in this State.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.4 - Financial security requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employee leasing company or professional employer organization shall submit a financial statement to the Commissioner or his or her designee with the initial registration on or before the dates detailed in 12:16-24.3(a)3  and, following initial registration, shall submit a financial statement to the Commissioner or his or her designee on an annual basis in the manner set forth within (a)2, 3, 4, and 5 below.
1. Every initial registration shall be accompanied by a financial statement prepared within 13 months of the application, which statement shall show a positive working capital, computed as current assets minus current liabilities.
2. Following initial registration, an employee leasing company shall file with the Commissioner or his or her designee on an annual basis, within 180 days of the end of the employee leasing company's fiscal year, a current financial statement, which statement shall show a positive working capital, computed as current assets minus current liabilities.
3. The financial statement filed under either (a)1 or 2 above shall be without qualification as to the going concern status of the employee leasing company.
4. Regarding the filing requirement under (a)2 above, an employee leasing company may request that the Commissioner or his or her designee grant an extension of the filing deadline, which request shall be accompanied by a letter from the employee leasing company's independent certified public accountant stating the reasons for the request and the anticipated date of the completion of the financial statement.
5. The Commissioner or his or her designee may for good cause shown grant a request for extension filed under (a)4 above.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.5 - Employee leasing company groups

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employee leasing company group may satisfy the registration requirements of 12:16-24.3 and the financial reporting requirements of 12:16-24.4 on a combined or consolidated basis, provided that the employee leasing company group demonstrates positive working capital pursuant to 12:16-24.4(a).
(b) In the event that an employee leasing company group is unable to demonstrate positive working capital pursuant to 12:16-24.4(a), then each employee leasing company in the employee leasing company group shall, for that registration year, be required to register separately under 12:16-24.3 and separately satisfy the financial reporting requirements of 12:16-24.4.
(c) The provisions of 12:16-24.4(b)  shall not apply to an employee leasing company group.
(d) Each employee leasing company covered under an employee leasing company group registration shall guarantee the financial capacity obligations of each other employee leasing company covered under the employee leasing company group registration.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.6 - Out-of-State employee leasing companies

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An out-of-State employee leasing company shall register on an initial and annual basis with the Commissioner or his or her designee using a form that shall, pursuant to N.J.S.A. 34:8-70d, elicit limited information from the registrant, such as information establishing that the registrant meets the definition of "out-of-State employee leasing company" as well as a list of client companies and the number of covered employees at each of those companies. The registration form for out-of-State employee leasing companies is available on the Department website at:
http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/Emplleasing.html
or may be requested by contacting the Department directly, by calling the Department's hotline at (609) 633-6400.
(b) An out-of-State employee leasing company shall request the registration form from the Commissioner or his or her designee within 30 days from the first day of employment or co-employment in this State.
(c) The initial registration form shall be completed and returned to the Commissioner or his or her designee within 30 days from the date of mailing. If the registration form is completed on the Department's website, it shall be submitted within 60 days of the date of the first employment or co-employment in this State.
(d) The annual registration form shall be completed and returned to the Commissioner or his or her designee on or before January 31 of each calendar year.
(e) An out-of-State employee leasing company shall not be required to comply with the financial reporting requirements of 12:16-24.4.
(f) If, during the term of a limited registration under this section, an out-of-State employee leasing company becomes responsible for more than 50 covered employees, the out-of-State employee leasing company shall within 30 days of the end of the quarter in which the out-of State employee leasing company became responsible for more than 50 covered employees, re-register with the Commissioner or his or her designee as an employee leasing company under 12:16-24.3.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.7 - Assurance organizations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An assurance organization approved by the Commissioner or his or her designee pursuant to 12:16-24.8 may submit initial and annual registration forms to the Commissioner or his or her designee on behalf of an employee leasing company, employee leasing company group, or out-of-State employee leasing company under 12:16-24.3, 24.5, or 24.6, respectively.
(b) An assurance organization approved by the Commissioner or his or her designee pursuant to 12:16-24.8 may on behalf of an employee leasing company or employee leasing company group ensure compliance with the financial security requirements set forth in 12:16-24.4.
(c) An assurance organization approved by the Commissioner or his or her designee pursuant to 12:16-24.8 may on behalf of an employee leasing company submit to the Commissioner or his or her designee the quarterly payroll tax certification of an independent certified public accountant under 12:16-24.1 0.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.8 - Assurance organizations-approval

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No assurance organization shall perform any of the functions authorized under 12:16-24.7, unless it has first obtained a certificate of approval issued by the Commissioner or his or her designee under this section.
(b) An assurance organization that seeks a certificate of approval under this section shall apply to the Commissioner or his or her designee. For this purpose, the Commissioner or his or her designee shall prepare a "New Jersey Department of Labor and Workforce Development Application for an Assurance Organization Certificate of Approval." This form shall be available on the Department website at:
http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/Emplleasing.html
or may be requested by contacting the Department directly, by calling the Department's hotline at (609) 633-6400.
(c) As part of its application to the Commissioner or his or her designee, an assurance organization shall provide all required information and documents requested in the Application for an Assurance Organization Certificate of Approval.
1. The information and documents requested in the application shall include identifying information, such as the name of the organization, the organization address, the telephone number of the organization, the address of the organization's principal place of business if different than its listed address, and the names of the principals in the organization.
2. The information and documents requested in the application shall also include that which is being elicited by the Commissioner or his or her designee in order to satisfy the Commissioner or his or her designee that the organization is qualified to certify the qualifications of an employee leasing company or employee leasing company group and that the organization is independent of the control or influence of any employee leasing company or employee leasing company group.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.9 - Assurance organizations-appeals

Current through Register Vol. 56, No. 14, July 15, 2024
The Commissioner or his or her designee shall notify the assurance organization in writing of the reason for rejecting an application for certificate of approval, which notice shall advise of the right to request a hearing using the procedures set forth at N.J.A.C. 12:16-22.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.10 - Payroll tax certification

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employee leasing company or professional employer organization shall provide the Commissioner or his or her designee, within 60 days after the end of each calendar quarter, a certification by an independent certified public accountant on a form prescribed by the Commissioner or his or her designee that all applicable Federal and State payroll taxes for covered employees in New Jersey have been paid on a timely basis.
(b) The payroll certification form shall be filed quarterly by the following dates:
Quarter Ending
Due Date
March
31
May
30
June
30
August
29
September
30
November
29
December
31
March
1
(c) The Commissioner or his or her designee shall notify the client companies reported on the most recent registration form if an employee leasing company or professional employer organization fails to file its quarterly payroll tax certification within 10 business days of the mailing of the notice of delinquency in accordance with 34:8-71.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.11 - Workers' compensation insurance

Current through Register Vol. 56, No. 14, July 15, 2024
Provision of workers' compensation insurance to covered employees is governed by N.J.S.A. 34:8-68.a(8).
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.12 - Dissolution of employee leasing agreement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When one or more employee leasing agreements are to be dissolved, the employee leasing company or professional employer organization shall give advance notice of dissolution to the Commissioner or his or her designee. In the event that it is impracticable to give such advance notice, the employee leasing company or professional employer organization shall notify the Commissioner or his or her designee within 10 business days of such dissolution.
(b) Such notice shall contain the following information:
1. The name, address, and taxpayer identification number of the employee leasing company or professional employer organization;
2. The expected or actual date of dissolution; and
3. The name, address, and taxpayer identification number or Federal employer identification number of each client company for whom an employee leasing agreement is or will be dissolved.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.13 - Rescission of the registration of an employee leasing company or professional employer organization

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The registration of an employee leasing company or professional employer organization may be rescinded by the Commissioner, or his or her designee, for violations as set forth in 34:8-67 through 78 and for non-compliance with this subchapter. The rescission shall be effective as of the first day of the next calendar quarter.
(b) After the registration of an employee leasing company or professional employer organization has been rescinded, all of the client companies will be notified by the Commissioner or his or her designee that they are required to file reports and submit payment of contributions on their own behalf effective with the date of the rescission. The rates assigned to the individual client companies shall be calculated in accordance with the terms of 34:8-73(b)(1) through (5).
(c) A client company of an employee leasing company which has had its registration rescinded shall register its business with the Division of Revenue, if such registration was not in effect prior to entering into the leasing agreement.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.14 - Dissolution of an employee leasing company or professional employee organization

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon the dissolution of an employee leasing company or professional employer organization, all of the client companies shall file reports and submit payment of contributions on their own behalf effective with the date of dissolution. The rates assigned to the individual client companies shall be calculated in accordance with the terms of 34:8-73(b)(1) through (5).
(b) A client company which has dissolved its employee leasing arrangement shall register its business with the Division of Revenue, if such registration was not in effect prior to entering into the leasing agreement.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.15 - Violations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If an employee leasing company knowingly and willfully fails to file a contribution or wage report by the due date, the Commissioner, or his or her designee, shall consider such failure as a separate violation for each client with whom the leasing company has an employee leasing agreement.
(b) If an employee leasing company fails to file a contribution or wage report or fails to remit payment within 15 days of the due date, the Commissioner, or his or her designee, shall consider such failure as egregious violations under N.J.S.A. 34:8-76c and shall result in rescission.
(c) In determining if rescission is an appropriate remedy, the Commissioner may also consider the following factors:
1. The record of previous violations by the employee leasing company;
2. The significance or scale of the violations;
3. The existence of outstanding reports or failure to pay;
4. Failure to respond to a request to produce records, documents, or proof of payment;
5. Submission of falsified or altered records, forms, documents, or proof of payment;
6. Whether the violations were willful or knowing; and
7. Good faith efforts by the employee leasing company to remedy any violations.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 24 - EMPLOYEE LEASING COMPANIES › Section 12:16-24.16 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
The Commissioner, or his or her designee, shall notify the employee leasing company or professional employer organization in writing of the reason for rescission which notice shall include a "Request for Hearing" as provided for in N.J.A.C. 12:16-22.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 1 - PURPOSE AND SCOPE › Section 12:17-1.1 - Purpose and scope

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Unemployment Compensation Law (UCL), 43:21-1 et seq., provides income security through the payment of unemployment insurance benefits to qualified individuals who are involuntarily unemployed. The UCL establishes the Unemployment Insurance (UI) Trust Fund which is financed by worker and employer contributions.
(b) The New Jersey Department of Labor and Workforce Development is charged with the administration of the Unemployment Insurance Program. This chapter will enable the Department to meet this charge by providing for the prompt and efficient payment of benefits to eligible individuals while protecting the interests of workers and employers who contribute to the Fund.
(c) The provisions of this chapter shall be applicable to all employers and to all workers who file claims for unemployment insurance with the New Jersey Department of Labor and Workforce Development.
(d) These rules shall be considered the basis by which the statutory purposes of the Unemployment Insurance benefit payment system are carried out. The Commissioner may relax these rules for good cause on a case-by-case basis, on notice to affected parties, in order to effectuate the purpose of the Unemployment Compensation Law.
(e) These rules shall be effective July 7, 2003.
1. New and additional claims filed on or after July 7, 2003 shall be subject to these rules.
2. For claims filed prior to July 7, 2003, continued issues adjudicated on or after July 7, 2003 shall be subject to these rules.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.1 - Instructions to workers at time of separation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Whenever a worker is separated from work (permanently, temporarily, or for an indefinite period) for any reason, at the time of the separation, the employer shall deliver to the worker the Department form entitled, "Instructions for Claiming Unemployment Benefits," instructing the worker to report to a Department Reemployment Call Center by telephone or via the Internet at
www.njuifile.net
to file a claim for benefits. Such instructions shall contain the employer's name, complete address, and New Jersey Employer Identification Number.
(b) Failure to comply with this requirement may subject the employer to the penalties prescribed in 43:21-16(c). However, it shall not relieve the claimant of the responsibility of reporting to file an unemployment claim.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.2 - Request for separation or wage information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon request by the Division for information regarding wages or the reason for separation from any worker from employment, the employer shall, within 10 calendar days after the date of mailing of the form requesting information, complete and return it to the appropriate office. The response shall be considered timely if it is postmarked or received by the Division within 10 calendar days after the date of mailing.
(b) Failure to comply with any request for information shall subject the employer to the penalties prescribed in 43:21-16(b)(1).
(c) If an employer fails to respond to a request for wage information within 10 calendar days after the mailing date, the Division shall rely on information from other sources, including an affidavit from the claimant certifying wages and time worked. If available, the affidavit should be supported by evidence of wages and employment including, but not limited to, payroll stubs, W-2 forms, Federal or State income tax returns, copies of pay checks, etc.
1. An individual who claims or attempts to claim benefits through false or fraudulent representation shall be subject to disqualification under 43:21-5(g)  and fines and the refund of benefits under 43:21-16.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.3 - Finality of benefit determinations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) After receiving wage and separation information, the Division shall make a determination regarding the claimant's eligibility for benefits which will be mailed to the claimant and employer. The benefit determination shall become final 10 days after the date of mailing or seven days after date of delivery unless an appeal is filed timely or late with good cause by the claimant or employer in accordance with 12:20-3.1.
(b) The Division may reconsider a final determination for the following reasons:
1. Fraud, misrepresentation or misconduct of a party;
2. Newly discovered evidence not ascertainable at the time of the initial benefit determination by the exercise of reasonable diligence and the making of proper inquiry which would probably alter the determination;
3. Obvious material mistake or error which requires correction;
4. To vacate a determination which is entered without legal right and is void; or
5. The correction of inadvertent, premature, or clearly erroneous action.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.4 - Notice of failure to apply for or to accept work

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When any claimant fails to apply for, or to accept, work when offered by an employer, the employer shall, within 48 hours, complete the Department form entitled, "Notice of Failure to Apply for, or to Accept, Suitable Work," setting forth the facts relating to the individual's failure to apply for, or to accept, work and forward it to the appropriate office. (See N.J.A.C. 12:17-11, Claims Adjudication--Refusal to Apply for or Accept Suitable Work.)
(b) Whenever an employer is notified by a One-Stop Career Center office that an individual has been referred to the employer for work, the employer shall, within 24 hours after the appointment, advise the latter office of the results of the referral.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.5 - Notice of unemployment due to mass separation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purposes of this subchapter, the term "mass separation" means the separation of 25 or more employees in a single establishment (either permanently or for an indefinite period) at or about the same time and for the same reason, except where the separation or unemployment is due to a labor dispute.
(b) As soon as possible, but not later than 48 hours prior to any mass separation, the employer shall file a notice thereof with the Director of the Division of Unemployment Insurance, P.O. Box 058, John Fitch Plaza, Trenton, New Jersey 08625-0058. Where the employer has no advance knowledge of the mass separation, such notice shall be filed within 24 hours after the mass separation occurs. Such notice shall contain the following information:
1. The name and address of the employer;
2. A statement of the cause of separation;
3. The number and job titles of employees affected;
4. The expected duration of the period of unemployment; and
5. Whether or not the employer will have sufficient employees to handle requests for wage information that may be issued by the Division.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.6 - Notice of unemployment due to labor dispute

Current through Register Vol. 56, No. 14, July 15, 2024
In case of unemployment due to a labor dispute, the employer shall file a notice immediately with the Director of the Division of Unemployment Insurance, P.O. Box 058, John Fitch Plaza, Trenton, New Jersey 08625-0058. Such notice shall include information concerning the existence and nature of a labor dispute, the approximate number of individuals involved and the name and address of the bargaining unit. See 12:17-12.2.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 3 - REPORTING OF WAGE AND SEPARATION INFORMATION › Section 12:17-3.7 - Notice of temporary separation from work

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Whenever an individual is temporarily separated for lack of work, the employer, upon request by the Division, shall provide the expected duration of the individual's period of unemployment, the reason for separation, and the date on which the employer expects the individual to return to work.
(b) If the period of temporary unemployment is for eight weeks or less and the employer has furnished the information required in (a) above, the individual shall be entitled to benefits provided all of the conditions of benefit eligibility are met. However, the individual will not be required to actively seek work during this period.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 4 - REPORTING REQUIREMENTS TO CLAIM UNEMPLOYMENT BENEFITS AND TO REGISTER FOR WORK SEARCH ACTIVITIES › Section 12:17-4.1 - General reporting requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Individuals shall report as directed by the Division as to date, time, and place in person, by telephone, by mail, via an Internet application or as the Division may otherwise prescribe.
(b) An individual who fails to report as directed will be ineligible for benefits unless, pursuant to a fact-finding hearing, it is determined that there is "good cause" for failing to comply. For the purposes of this subchapter, "good cause" means any situation which was substantial and prevented the claimant from reporting as required by the Division.
(c) A claimant, who without "good cause," fails to report to a scheduled in-person appointment at a One-Stop Career Center office will be ineligible for benefits for the week in which he or she failed to report.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS › Subchapter 4 - REPORTING REQUIREMENTS TO CLAIM UNEMPLOYMENT BENEFITS AND TO REGISTER FOR WORK SEARCH ACTIVITIES › Section 12:17-4.2 - Reporting to file an initial or reopened claim

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An individual shall telephone a Reemployment Call Center or contact the Division via an Internet application to file an initial claim for benefits, unless another method of filing is prescribed by the Division. The effective date of an initial claim for benefits is the Sunday of the week in which the claimant first reports to claim benefits. The effective date of the initial claim establishes the period of time during which wages may be used to determine the monetary eligibility.
(b) Each claimant may reopen his or her claim any time during the 52-week period after first filing a claim, by reporting by telephone or via an Internet application to a Reemployment Call Center or as the Division may otherwise prescribe. The effective date of a reopened claim for benefits is the Sunday of the week in which the claimant first reports to the Reemployment Call Center to claim benefits.
(c) A claimant who returns to full-time work for more than one calendar week and then becomes unemployed shall report by telephone or via an Internet application to the Reemployment Call Center, or as the Division may otherwise prescribe, to reopen the claim. The claim shall be reopened as of the week in which the claimant first reports to claim benefits.