reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.4 - Registration required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No authorized agent shall represent a party for a fee in any procedure with the Division regarding claims for unemployment benefits or any obligations of employers regarding charges or taxes for unemployment compensation, including any filing of information or any appeal, hearing or other proceeding regarding unemployment benefit claims, charges or taxes before any representative of the Division, unless the authorized agent is registered with the Director pursuant to this subchapter.
(b) An authorized agent that seeks to register under this subchapter shall apply to the Director. For this purpose, the Division shall prepare a "New Jersey Department of Labor and Workforce Development Application for Authorized Agent Registration." This form shall be available from the Department at the address listed at 12:15-3.9(b)1.
(c) As part of its application to the Director, an authorized agent shall provide all required information and documents requested in the Application for Authorized Agent Registration.
(d) The information to be submitted under (c) above by an applying authorized agent, who is an individual, shall include the following identifying information:
1. The individual's name;
2. The individual's permanent address; and
3. The individual's telephone number.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.5 - Issuance of registration number

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of a fully completed Application for Authorized Agent Registration and any additional information or documentation required by the Director, the Director shall assign the applying authorized agent a registration number.
(b) An individual authorized agent registered with the Director shall indicate his or her registration number in all communications with, or appearances before, any representative of the Division.
(c) An individual authorized agent registered with the Director who is communicating or appearing on behalf of an organization or business registered with the Division shall indicate the registration number of the individual and the registration number of the organization or business in all communications with, or appearances before, any representative of the Division.
(d) Notwithstanding the attorney exemption contained within the definition of "authorized agent" at 12:15-3.2, if an attorney is employed by, or otherwise provides service to, an organization or business that is an authorized agent, the attorney shall provide the registration number of the organization or business in all communications with, or appearances before, any representative of the Division relative to that organization or business.
(e) A registered authorized agent shall within 10 days of any change in identifying information report the change to the Director.
(f) A registered authorized agent shall within 30 days after the authorized agent has ceased activity as an authorized agent notify the Director that it has ceased activity as an authorized agent and the date on which it ceased such activity.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.6 - Violations-first determination

Current through Register Vol. 56, No. 14, July 15, 2024
As an alternative to or in addition to any other sanctions provided in 43:21-1 et seq., where the Director has determined that an authorized agent has violated more than one of the provisions of 43:21-6.2 through 6.8, or other provisions of 43:21-1 et seq., including any violations of the provisions of 43:21-16 that apply to the agents of employing units, the Director shall notify the authorized agent in writing of his or her finding and that the Division will monitor the authorized agent for a period not to exceed 12 months in order to ascertain whether the violations continue.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.7 - Violations-second determination

Current through Register Vol. 56, No. 14, July 15, 2024
(a) At the conclusion of the period of monitoring referred to in 12:15-3.6, where the Director determines that the authorized agent has continued to violate any of the provisions of 43:21-6.2 through 6.8, or other provisions of 43:21-1 et seq., including any of the provisions of 43:21-16 that apply to the agents of employing units, the Director may suspend the registration of the authorized agent for a period of time determined to be appropriate by the Director.
(b) In evaluating the appropriateness of the period of suspension under (a) above, the Director shall consider the following factors:
1. Whether the violations represent a continuation of the violations identified in the previous determination;
2. The gravity and duration of the violations;
3. The amount of harm resulting from the violations;
4. The experience of the authorized agent;
5. The authorized agent's history of previous violations or complaints filed of a similar or different nature;
6. The number of violations identified;
7. The existence of mitigating circumstances;
8. Whether the authorized agent made good faith efforts to comply with any applicable requirements; and
9. Any other factors the Director considers relevant.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.8 - Violations-third determination

Current through Register Vol. 56, No. 14, July 15, 2024
At the conclusion of the period of monitoring referred to in 12:15-3.7(c), where the Director determines that the authorized agent has continued to violate any of the provisions of 43:21-6.2 through 6.8, or other provisions of 43:21-1 et seq., including any of the provisions of 43:21-16 that apply to the agents of employing units, the Director shall revoke the registration of the authorized agent.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 15 - SCOPE › Subchapter 3 - REGISTRATION OF AUTHORIZED AGENTS › Section 12:15-3.9 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Whenever the Director shall find cause to suspend or revoke the registration of an authorized agent, he or she shall notify the authorized agent of the reasons therefor, in writing, and provide an opportunity for a hearing in accordance with the Administrative Procedure Act, 52:14B-1 et seq. and 52:14F-1 et seq. and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1.
(b) All requests for a hearing shall be filed within 15 business days from the date of issuance of the notice.
1. All requests for a hearing shall be in writing and shall be directed to the following address:
NJ Department of Labor and Workforce Development
Assistant Commissioner, Income Security
PO Box 058
Trenton, NJ 08625-0058.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 1 - IDENTIFICATION OF COVERED WORKERS › Section 12:16-1.1 - Ascertainment of worker's Social Security account number

Current through Register Vol. 56, No. 14, July 15, 2024
Each employer shall ascertain the Social Security account number of each worker in employment subject to the Unemployment Compensation Law and list such number on the employer's records.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 1 - IDENTIFICATION OF COVERED WORKERS › Section 12:16-1.2 - Reporting of worker's Social Security account number

Current through Register Vol. 56, No. 14, July 15, 2024
Each employer shall report a worker's Social Security account number in making any report required by the Department with respect to such worker.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 1 - IDENTIFICATION OF COVERED WORKERS › Section 12:16-1.3 - Evidence of application for Social Security account number

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If an employer has a worker engaged in employment who does not have a Social Security account number, the worker shall be requested to provide a receipt issued by an officer of the Social Security Administration indicating that the worker has filed an application for an account number.
(b) The receipt shall be retained by the worker, but a copy or facsimile shall be retained by the employer.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 1 - IDENTIFICATION OF COVERED WORKERS › Section 12:16-1.4 - Employer to inform worker without Social Security account number

Current through Register Vol. 56, No. 14, July 15, 2024
An employer shall inform each worker who has not secured a Social Security account number that such number must be filed on or before the seventh day after the date on which the worker first performs services in employment, except that the application shall be filed on or before the date the employment is terminated if such date precedes such seventh day.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 1 - IDENTIFICATION OF COVERED WORKERS › Section 12:16-1.5 - Employer to inform worker in certain cases

Current through Register Vol. 56, No. 14, July 15, 2024
An employer shall inform workers that they should apply at any Social Security district office or branch office with respect to replacement of a lost Social Security account number card, change of name because of marriage or otherwise, or correction of any inaccurate information given when applying for a Social Security account number.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 2 - RECORDS › Section 12:16-2.1 - Payroll records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every employing unit having workers in employment, regardless of whether such unit is or is not an "employer" as defined in the Unemployment Compensation Law, shall keep payroll records which shall show, for each pay period:
1. The beginning and ending dates;
2. The full name of each employee and the day or days in each calendar week on which services for remuneration are performed;
3. The total amount of remuneration paid to each employee showing separately cash, including commissions and bonuses; the cash value of all compensation in any medium other than cash; gratuities received regularly in the course of employment if reported by the employee, or if not so reported, the minimum wage rate prescribed under applicable laws of this State or of the United States or the amount of remuneration actually received by the employee from his employing unit, whichever is the higher; and service charges collected by the employer and distributed to workers in lieu of gratuities and tips;
4. The total amount of all remuneration paid to all employees;
5. The number of weeks worked.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 2 - RECORDS › Section 12:16-2.2 - Individual worker records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each employing unit shall maintain a record for each worker engaged in employment containing:
1. Full name, address, and Social Security account number;
2. Total remuneration paid in each pay period showing separately cash, including commissions and bonuses; the cash value of all compensation in any medium other than cash; gratuities received regularly in the course of employment if reported by the employee, or if not so reported, the minimum wage rate prescribed under applicable laws of this State or of the United States, or the amount of remuneration actually received by the employee, whichever is the higher, and service charges collected by the employer and distributed to workers in lieu of gratuities and tips;
3. An entry under the heading "special payments" of the amount of any special payments such as bonuses and gifts which have been paid during the pay period but which relate to employment in a prior period. The following shall be shown separately under this heading: cash payments, cash value of other remuneration, the nature of such payments, the period during which the services were performed for which special payments were payable;
4. The date hired, rehired and returned to work after temporary layoff. The date separated from employment and the reason for such separation;
5. Such information as may be necessary to determine remuneration on a calendar week basis.
6. The number of base weeks (see 43:21-19(t)  ) and wages.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 2 - RECORDS › Section 12:16-2.3 - Records defined

Current through Register Vol. 56, No. 14, July 15, 2024
Records are defined as all books of original entry plus any summarizations or other media used to post to a general ledger or its equivalent as well as all Federal and State tax returns. Records shall also include machine sensible data media used for recording, consolidating, and summarizing accounting transactions within an employing unit's automatic data processing system.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 2 - RECORDS › Section 12:16-2.4 - Records retention

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All records required by these regulations shall be kept safe and readily accessible at the New Jersey place of business of the employing unit, unless it has been shown to the satisfaction of the Department that this would create an undue hardship. Such records shall at all reasonable times be open for inspection by authorized representatives of the Department and shall be retained for the current calendar year and for the four preceding calendar years.
(b) Once an employer becomes inactive, such employer shall notify the Controller or his or her designee as to the location of records necessary to determine eligibility of benefits for former employees. These records must be kept accessible for the subsequent six quarters. Thereafter, upon request of the employer, the Controller or his or her designee will grant permission for the records to be destroyed before expiration of the period for retention referred to in (a) above if all potential benefit claim issues have been finalized.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 3 - POWER OF ATTORNEY › Section 12:16-3.1 - Power of attorney: requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An employer may grant power of attorney to another person to represent the employer before the Employment Security Agency in all matters affecting quarterly contribution reports, experience rating, tax liability, and claims for benefits.
(b) The power of attorney document must contain the following:
1. The corporate seal unless the employer is an individual or a partnership;
2. The signature of the employer(s) or duly authorized corporate officers;
3. Specific mention of the Employment Security Agency as the entity before whom representation will be made on behalf of the employer;
4. The signature of a notary public and the expiration date of commission;
5. The signature of the representative and a statement acknowledging power of attorney authorization.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.1 - Remuneration defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The New Jersey Unemployment Compensation Law, at 43:21-19(p), states that "Remuneration" means all compensation for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash.
(b) The following remuneration issues are discussed in 12:16-4.2 through 4.18.
1. Sick leave payments;
2. Fringe benefit payments;
3. Section 401(k) plans;
4. Push payments;
5. Officer's remuneration;
6. Back pay awards;
7. Residuals, aliens;
8. Other remuneration;
9. Tips and gratuities;
10. Temporary disability payments;
11. Personal use of a company vehicle;
12. Dependent care assistance programs;
13. Interest on below-market interest rate loans;
14. Section 125 Cafeteria plans;
15. Stock options;
16. Deferred payments;
17. Co-employed individuals, employee leasing clients; and
18. Family leave insurance benefits payments.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.2 - Sick leave payments and continuation pay for family leave

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sick leave payments (also known as continuation pay) and continuation pay for family leave made by employers to employees for periods of disability or for periods of family leave are wages within the meaning of the Unemployment Compensation and Temporary Disability Benefits laws for both tax and benefit entitlement purposes.
(b) Those types of sick leave payments and continuation pay for family leave deemed wages and therefore taxable are:
1. Continuation of pay during periods of sickness or injury;
2. Payment of the difference between temporary disability benefits paid under the State Plan or an approved Private Plan and full salary;
3. Payment of the difference between Workers' Compensation benefits and full salary;
4. Payment of unused sick leave made to an employee while still in employment;
5. Payment of the difference between family leave insurance benefits paid under the State plan or an approved private plan and full salary.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.3 - Fringe benefit payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Fringe benefit payments which result in a direct benefit to the employee are generally taxable. Fringe benefit payments which take the form of a reimbursement or a health benefit are usually non-taxable.
(b) Taxable fringe benefits may include:
1. Vacation pay (both before and after dismissal);
2. Separation/severance pay (if made under a contractual obligation or by custom);
3. Guaranteed annual wage payments;
4. Difference between regular salary and jury duty pay;
5. Employer payments to employees' IRA;
6. Draw against future earnings (taxable when paid) unless the employer takes legal steps to recoup the over-payments;
7. Payment of employee's portion of Federal or State income tax unemployment/disability insurance taxes, or social security tax.
8. Wages paid after death to either the estate or beneficiaries within the same calendar year as the death;
9. Moving expense payments to the employee to the extent the payments exceed actual employee expenses; and
10. Expense allowances for which no accounting is made to the employer.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.4 - Section 401(k) Plans

Current through Register Vol. 56, No. 14, July 15, 2024
Effective January 1, 1984, employer contributions to a cash or deferred arrangement under Section 401(k) of the Internal Revenue Code will be taxable to the extent that the employee could have elected to receive cash in lieu of the employer's making the contribution. In addition, employer contributions to an annuity contract covered under Section 403(b) of the Internal Revenue Code are taxable.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.5 - Push payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Push payments are commission or bonus type payments made by a manufacturer to sales persons for "pushing" a certain product or product lines. These may also be referred to as push money, premiums, or incentive payments. Push payments take differing formats and are made in varying manners.
1. Push payments made directly by a manufacturer to its own sales-persons are taxable.
2. Payments made by one entity to employees of another are taxable remuneration to the actual employer when made pursuant to a contractual obligation, written or oral, expressed or implied.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.6 - Officer's remuneration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purpose of the Unemployment Compensation and Temporary Disability Benefits Laws, each officer of a corporation receiving remuneration for any personal services performed for that corporation shall be considered to be in its employ, and such payments shall be taxable.
(b) An election to report under the Small Business Corporation provisions of Section 1368 of the Internal Revenue Code whereby corporate profits may be distributed as dividends to shareholders, commonly referred to as Subchapter S or 1120S corporations, shall not affect (a) above. Reasonable remuneration as determined through facts and circumstances, shall be considered wages for benefit and contribution purposes when paid to officers of corporations having made such an election if the officers perform any services.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.7 - Back pay, residuals, aliens

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Back pay awards are taxable remuneration where the discharge from employment was held invalid and reinstatement of the job ordered. Back pay is not taxable if considered damages for an illegal act without job reinstatement.
(b) Residual payments made to entertainers for reuse of commercial recordings are taxable if the original services were performed in this State.
(c) All wages paid to aliens are taxable and reportable under a valid Social Security number. This subsection applies both to aliens who are workers legally admitted to the United States and to aliens who are workers and whose work status remains undocumented.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.8 - Other remuneration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Payments in kind for personal services such as meals, board, lodging or any other payment in kind received by a worker from an employing unit in addition to or in lieu of (rather than as a deduction from) money wages shall be deemed to be remuneration paid by the employing unit for the purposes of determining eligibility for unemployment and disability benefits unless such payments represent reimbursement of travel and subsistence expenses incurred by the worker while away from home. This regulation shall have no bearing on the New Jersey Wage and Hour Laws and regulations or the U.S. Fair Labor Standards Laws and Regulations.
(b) The Controller or his or her designee shall determine or approve the cash value of such payments in kind, and such cash value shall be used in determining the wages payable or paid to such worker and in computing contributions due under the law.
(c) Money value for board and room, meals and lodging shall be treated as follows:
1. Where a money value for board and room, meals and lodging, or for any of such items, furnished a worker is agreed upon in a contract of hire, the amount so agreed upon shall be deemed the cash value of such item or items.
2. The Controller or his or her designee shall establish rates for board and room, meals and lodging furnished in addition to, or in lieu of, money wages, unless the employer can establish different costs determined by generally accepted accounting principles, as follows:
i. Full board and room, weekly--35 percent of the current taxable wage base divided by 52;
ii. Meals per day--20 percent of the current taxable wage base divided by 260;
(1) If less than 3 meals per day, the individual meals shall be valued as follows:
(A) Breakfast (meals served between 12:01 A.M. and 11:00 A.M.)--30 percent of meals rate;
(B) Lunch (meals served between 11:00 A.M. and 4:00 P.M.)--30 percent of meals rate;
(C) Dinner (meals served between 4:00 P.M. and 12:00 midnight)--40 percent of meals rate; and
iii. Lodging per week--15 percent of the current taxable wage base divided by 52.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.9 - Tips and gratuities

Current through Register Vol. 56, No. 14, July 15, 2024
If a worker receives gratuities and/or tips regularly in the course of employment from other than the employer, the gratuities and/or tips so received, if reported in writing to the employer, shall be considered taxable. The entire amount of charge tips are covered wages and are taxable to the maximum base even though the employee has not reported the entire amount to the employer. If the employee omits reporting tips, but the employer considers tips as part of an hourly rate for meeting the requirements of a Federal or State minimum wage law, it is considered that, in effect, tips have been reported to the employer to that extent and are therefore included as taxable wages.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.10 - Temporary disability payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Payments made to employees under an approved Private Plan shall be considered as taxable remuneration, if payments are for a period of seven or less consecutive days following the date of disability.
(b) Payments made for periods after the seventh consecutive day following the date of disability shall not be considered as taxable.
(c) If the period of disability extends to the twenty-second day of disability and payment is made for the twenty-second day, then the first seven days, referred to in (a) above would not be considered taxable.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.11 - Family leave insurance benefits payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Family leave insurance benefits payments made to employees under an approved private plan shall be considered taxable remuneration if the payments are for a period of seven or less consecutive days following the first day that the individual establishes a claim.
(b) Family leave insurance benefits payments made for periods after the seventh consecutive day following the first day that the individual establishes a claim shall not be considered taxable remuneration.
(c) Family leave insurance benefits payments made for seven or less consecutive days following the first day that the individual establishes a claim referred to in (a) above would not be considered taxable remuneration when:
1. The period during which family leave insurance benefits have been paid extends to 22 consecutive days, or
2. The claimant is eligible for at least one day of family leave insurance benefits in three separate weeks subsequent to the week in which the claim for family leave insurance benefits was established.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.12 - Personal use of a company vehicle

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The personal use of a company vehicle shall be taxable remuneration.
1. Such personal use shall be valued pursuant to Section 61 of the Internal Revenue Code.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.13 - Dependent care assistance programs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Employer contributions on behalf of, or reimbursements to, an employee under a Dependent Care Assistance Program (Section 129 of the Internal Revenue Code) shall be taxable remuneration.
(b) If a Dependent Care Assistance Program is financed by an employee voluntary salary reduction, the amount of remuneration received under the program shall be determined as that amount which the employee could have elected to receive in lieu of making the contribution.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.14 - Interest on a below-market interest rate loan

Current through Register Vol. 56, No. 14, July 15, 2024
The amount of remuneration generated by a below-market interest rate loan shall be the same amount as that computed for purposes of F.U.T.A.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.15 - Section 125 cafeteria plans

Current through Register Vol. 56, No. 14, July 15, 2024
Employer contributions to a cafeteria plan arrangement pursuant to Section 125 of the Internal Revenue Code shall be taxable remuneration to the extent that the employee could have elected to receive cash in lieu of the employer's making the contribution.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.16 - Stock options

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The value of a stock option is taxable remuneration at the time the option is exercised when the individual exercising the option is a current employee. The value of the stock option is also taxable remuneration when exercised after separation from employment but during the same calendar year in which the separation occurred.
(b) The value of a stock option is not taxable remuneration when exercised by a former employee in a calendar year following the calendar year in which the separation occurred.
(c) A wholly owned subsidiary company is the employer responsible for contribution payments when an employee of the subsidiary company exercises stock options of the parent corporation.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.17 - Deferred payments

Current through Register Vol. 56, No. 14, July 15, 2024
Deferred payment of remuneration for services accrued by an employer that is not included as part of a qualified pension, profit sharing or stock option plans or another pension arrangement where a trust is created is taxable remuneration at the time payment is made.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 4 - REMUNERATION › Section 12:16-4.18 - Co-employed individuals, employee leasing clients

Current through Register Vol. 56, No. 14, July 15, 2024
A client company is the employer responsible for contribution payments when remuneration for services is paid directly by the client company to workers co-employed under an employee leasing agreement.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.1 - Accrual as remuneration earned

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Employer's contributions shall accrue as remuneration is earned by workers in covered employment, but will not become due until payment or payment in kind is actually or constructively made.
(b) Payment of employers' contributions shall be made as prescribed within this chapter.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.2 - Due dates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Employer's contributions shall be paid and contribution reports filed on a quarterly basis, for all employers other than domestic employers, as follows:
Quarter Ending
Due Date
March 31
April 30
June 30
July 30
September 30
October 30
December 31
January 30
Effective January 1, 2000, domestic employers shall pay contributions and file a contribution report on an annual basis. For the calendar year ending December 31, the payment of contributions and the filing of the contribution report would be due January 31 following the close of the calendar year.
(b) Notwithstanding (a) above, the Controller or his or her designee is authorized to require an employer or employers to file contribution reports and pay contributions on a monthly or other basis when, in his or her discretion, it is considered necessary to do so.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.3 - Payment of contributions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The payment for each reporting period shall include contributions computed with respect to wages paid for employment in all work periods (weekly, biweekly, semi-monthly, monthly) ended within the reporting period.
(b) In computing and paying employer contributions to the Unemployment Compensation Fund or the State Disability Benefits 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) Payment of contributions shall be by electronic means, which includes, but is not limited to, electronic funds transfer (EFT) or Internet methods, and shall comply with the provisions regarding payment by electronic means contained in 54:48-4.1 et seq., which provisions are incorporated herein by reference.
(d) For a given reporting period, an employer or third-party payroll processor may apply to the Commissioner or his or her designee for a waiver of the electronic payment requirement in (c) above, thereby permitting the employer or third-party payroll processor to make a payment of contributions for that reporting period by other than electronic means.
(e) Where an employer or third-party payroll processor has made application to the Commissioner under (d) above, the Commissioner may, upon a showing of good cause, as that term is defined under (f) below, waive the electronic payment requirement, thereby permitting the employer or third-party payroll processor to make a payment of contributions for that reporting period by other than electronic means.
(f) For use in this section, the term "good cause" shall mean that the employer or third-party payroll processor has provided to the Commissioner or his or her designee a signed, sworn, affidavit, in the form prescribed by New Jersey Court Rule 1:4-4, which affidavit shall state that the employer or third-party payroll processor has no access to a computer, through any means, for the purpose of making electronic payment of his or her contributions for that reporting period to the Unemployment Compensation Fund or the State Disability Benefits Fund.
(g) Nothing in this section shall be construed to exempt an accelerated payor from its obligation either under 18:35-7.3(b)  to remit monthly payment of withheld taxes or under 18:35-7.3(c)  to remit weekly payment of withheld taxes, and nothing in this section shall be construed to exempt an accelerated payor from its obligation to remit such payments in the manner prescribed in either 18:35-7.3(b)  (for monthly payments) or 7.3(c) (for weekly payments).
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.4 - First contributions of newly subject employer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Except as to liability by election as provided in N.J.A.C. 12:16-14 (Election of Coverage), the first contribution payment of an employer who becomes newly liable in any calendar year shall be payable on or before the due date of the reporting period in which the subject status occurs.
(b) The first payment of such an employer becoming liable in the course of a calendar year shall include employer contributions with respect to all wages paid for employment from the first day of subjectivity in the calendar year. Subjectivity is defined as the employer's contribution date as determined by the Controller or his or her designee. (See 12:16-5.2 with respect to due dates.)
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.5 - Installment payments

Current through Register Vol. 56, No. 14, July 15, 2024
The Controller or his or her designee may permit the payment of liability in installments, but if any installment is not paid on or before the due date, the total amount of the unpaid liability shall become payable upon notice and demand 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 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.6 - Voluntary payment of additional contributions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A voluntary payment of an additional contribution must be made within 30 days after the date of mailing of the Form AC-174.1, Notice of Employer Contribution Rate, unless, for good cause, the date of payment has been extended by the Controller or his or her designee for not more than an additional 60 days or October 28, whichever is earlier. A request for an extension for good cause must be made in writing to the Controller or his or her designee within the initial 30 day period.
(b) No payment forwarded as an additional contribution will be applied to the recomputation of an employer's rate for the current tax year (July 1-June 30) if the employer has any reporting or payment delinquency as to any period prior to the current tax year. In such case, the remittance will be first applied to the past indebtedness and the balance, if any, will be considered as an additional contribution.
(c) Any adjustment resulting from the payment of an additional contribution shall be made only in the form of a credit against accrued or future contributions.
(d) The voluntary payment of additional contributions will not affect employers having one of the following:
1. The basic rate which is assigned where an employer has not been subject to the Law during some period in each of the last three consecutive calendar years;
2. A specially assigned rate, determined by the employer's reserve balance and the unemployment trust fund reserve ratio, which rate is assigned because during the past three calendar years, there has been, at least, one calendar year in which no contributions have been paid, even though there was covered employment; or
3. During the year the transfer occurs and the next full calendar year, the rate assigned under 43:21-7(c)(7)(D)  when an employer transfers in whole or in part his 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.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.7 - Payment in guaranteed funds

Current through Register Vol. 56, No. 14, July 15, 2024
The Controller or his or her designee may require payment in guaranteed funds of any amount required to be paid under the Unemployment Compensation Law of New Jersey, the Temporary Disability Benefits Law of New Jersey or rules or regulations promulgated thereunder, in any case in which he or she considers such type of payment necessary or desirable.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.8 - Seamen's wages

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purpose of this section, the term "work period" means the period of a voyage or engagement of the crew of a vessel under "Articles of Agreement" pursuant to Title 46 of the United States Code.
(b) Notwithstanding any other provisions of 12:16-5.2 (Due Dates) and 12:16-5.3 (Basis of contribution payments), if a work period as defined in (a) above began in one calendar quarter and ended in another calendar quarter, the total amount of wages for such work period may be reported for the calendar quarter in which such work period terminated, and contributions with respect to wages so earned paid accordingly.
New Jersey Administrative Code › Title 12 - LABOR AND WORKFORCE DEVELOPMENT › Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS › Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS › Section 12:16-5.9 - Special fringe benefit agent accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Special fringe benefit agents accounts may be approved by the Controller or his or her designee for the purpose of reporting payments such as vacation and holiday payments which have been negotiated in union-management contracts. Approval will only be given when it is shown that to do otherwise would create a hardship on the employer.
(b) The agent is assigned the basic rates for a new employer and is responsible for:
1. The timely submission of quarterly reports with payment of all contributions attributed to special fringe benefit payments; and
2. The submission of a quarterly benefit payment allocation schedule listing the employers it represents and their corresponding taxable wages.
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 12:16-6.1 - Application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any non-profit organization, as described in Section 501(c)(3) of the Internal Revenue Code and which is exempt from income tax under Section 501(a) of the Internal Revenue Code, may elect to reimburse the Unemployment Trust Fund for benefits paid to its former employees 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 after the organization has been notified of its subjectivity, whichever is later.
(b) Any non-profit organization, as described in (a) above which has been paying contributions under the Unemployment Compensation Law and wishes to make such an election may do so by filing a written notice of its intention no later than February 1 of any calendar year.
(c) For good cause, the period within which a notice of election must be filed may be extended and a retroactive election may be permitted.
(d) Upon an employer's written notice of its intention to elect the reimbursement option, the Controller or his or her designee shall supply the form on which the employer will request the reimbursement option, and the form shall be completed and returned to the Controller or his or her designee within 30 days from the date of mailing.
(e) The employer shall be advised as to the disposition of its request and, if approved, such approval shall be conditioned upon the employer's meeting the security requirement as defined in 12:16-6.2(a)  below.
(f) Other than the date of subjectivity defined in 12:16-5.4(b), an election for reimbursement in lieu of contributions shall be effective only as of the first day of January of any calendar year.
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 12:16-6.2 - Financial security requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A non-profit organization electing coverage under the reimbursement option may be required to file with the Controller or his or her designee within 30 days after the effective date of its election, a security bond or to deposit with the Controller or his or her designee monies or securities in an amount as determined by the Controller or his or her designee. This amount shall not be less than the organization's taxable wages for the preceding calendar year or the estimated taxable wages for the current calendar year, whichever is the greater, multiplied by the maximum unemployment insurance contribution rate in effect at the beginning of the calendar year.
1. If the security requirement is not met within the prescribed time limits, the previously issued conditional approval shall be withdrawn retroactively to its effective date, and the employer shall be liable for contributions as if such approval had not been issued.
2. The Controller or his or her designee may make a periodic review of the adequacy of the security furnished by the non-profit reimbursable employer to determine if any adjustment is necessary.
3. The Controller or his or her designee may deduct from any monies deposited under (a) above by a non-profit organization, or may sell the securities so deposited to the extent necessary to satisfy any due and unpaid payments in lieu of contributions and any applicable interest or penalties.
4. The Controller or his or her designee may extend for good cause the applicable filing, deposit or adjustment period by not more than 90 days.
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 12:16-6.3 - Termination

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If any non-profit employer fails to meet the security requirements as set forth in 12:16-6.2(a)  the Controller or his or her designee may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for no less than 24 calendar months beginning with the first quarter in which such termination becomes effective.
(b) Any non-profit organization which has been making payments in lieu of contributions for a minimum of two calendar years and wishes to change to the contribution method of payment may do so by filing a written notice of its intentions no later than February 1 of any calendar year.
(c) When an election to make payments in lieu of contributions is terminated, and the non-profit organization begins or resumes payments under the contribution method, it may not revert to the reimbursement option for at least two full calendar years after such termination.