New Jersey Administrative Code

In cases where claims for benefits against an employing unit are known to be pending, no retroactive voluntary election shall be approved for an effective date prior to the first day of the calendar quarter in which such claims were filed, unless contributions were actually paid …

(a) Any written election for a period prior to the date of filing shall become binding upon approval by the Controller or his or her designee, and notification of the approval shall be forwarded to the employer. (b) If for any reason the Controller or his or her designee does not…

(a) Each approval of an election shall state the date upon which the approval becomes effective. (b) The first contribution payment, of any employing unit which elects to become an employer, shall become due and shall be paid on or before the due date (see N.J.A.C. 12:16-5.2) of …

(a) Two or more employers desiring to have their accounts joined for the purpose of N.J.S.A. 43:21-7 of the Unemployment Compensation Law may request from the Controller or his or her designee forms for making application therefor. (b) Such forms shall be completed and filed join…

(a) A joint account shall be established only after it has been shown to the satisfaction of the Controller or his or her designee that the conditions of eligibility have been met as indicated below: 1. The employers desiring to have their accounts joined shall have filed with th…

(a) A voluntary joint account shall be established only as of the first day of any calendar year and shall become effective after approval by the Controller or his or her designee. (b) The voluntary joint account so established shall remain in force for not less than three full c…

(a) Separate accounts shall be maintained for each employer participating in a voluntary joint account. (b) At the beginning of each calendar year the separate accounts shall be combined for the purpose of computing a joint contribution rate. (c) Such joint rate shall be the cont…

(a) Another employer may be added to an existing voluntary joint account if all the employers involved jointly make application for a new voluntary joint account and comply with the requirements of this subchapter. (b) If during any calendar year an employing unit participating i…

(a) Voluntary joint accounts may be dissolved as of January 1 of any calendar year under any one of the conditions set forth below: 1. If at any time the Controller or his or her designee finds that with respect to such calendar year any one of the eligibility conditions set fort…

(a) Every employer subject to the provisions of the Unemployment Compensation Law of New Jersey (including every employer who has elected to become subject pursuant to N.J.S.A. 43:21-8) shall post and maintain printed notices to its employees informing them that they are covered …

Notes N.J. Admin. Code § 12:16-16.2 Amended by R.1995 d.138, effective 3/6/1995. See: 27 New Jersey Register 61(a), 27 New Jersey Register 919(a). Repealed by R.2005 d.108, effective 4/4/2005. See: 36 New Jersey Register 5651(a), 37 New Jersey Register 1030(a). Section was "Termi…

(a) Upon receipt of notification that a predecessor employer has transferred its organization, trade or business, or substantially all its assets to a successor in interest, the Controller or his or her designee shall transfer the employment experience of the predecessor employer…

(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 organizatio…

(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 …

(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 employ…

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 basi…

All employers shall be furnished an annual summary statement of benefits charged to their accounts. Notes N.J. Admin. Code § 12:16-19.2 Amended by R.1995 d.138, effective 3/6/1995. See: 27 New Jersey Register 61(a), 27 New Jersey Register 919(a).

(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…

(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…

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…

(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 re…

(a) In order to qualify for the exemption provided by N.J.S.A. 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 …

This subchapter is applicable to all employers subject to the New Jersey Unemployment Compensation Law, N.J.S.A. 43:21-1 et seq. Notes N.J. Admin. Code § 12:16-21.1

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 …

(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. (b) The information specified in (a) above is required only for employees who are employed by the employe…

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. Notes N.J. Admin. Code § 12:16-22.1

(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 writt…

(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 necessa…

All hearings shall be heard pursuant to the Administrative Procedures Act, N.J.S.A. 52:14B-1 et seq. and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1. Notes N.J. Admin. Code § 12:16-22.4

(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 he…

(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. Notes N.J. Admin. Code § 12:16-22.6 Recodified from N.J.A.C. 12:16-22.5 by R.1995 …

(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 N.J.S.A. 43:21-19(i)(6). (b) The Unemployment Compensation Law lists …

(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…

(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. …

(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 Commission…

Provision of workers' compensation insurance to covered employees is governed by N.J.S.A. 34:8-68.a(8). Notes N.J. Admin. Code § 12:16-24.11 Amended by 50 N.J.R. 2012(a), effective 9/17/2018

(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…

(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 N.J.S.A. 34:8-67 through 78 and for non-compliance with this subchapter. The rescission shall be …

(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 clien…

(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 leas…

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. Notes N.J. Admin. Code § 12:1…

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. "Assurance organization" means an independent and qualified entity approved by the Commissioner pursuant to N.J.A.C. 12:16-24.8 to certi…

(a) An employee leasing company or professional employer organization, as defined in N.J.A.C. 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 …

(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 N.J.A.C. 12:16-24.3(a)3 and, following initial registration, shall …

(a) An employee leasing company group may satisfy the registration requirements of N.J.A.C. 12:16-24.3 and the financial reporting requirements of N.J.A.C. 12:16-24.4 on a combined or consolidated basis, provided that the employee leasing company group demonstrates positive worki…

(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 th…

(a) An assurance organization approved by the Commissioner or his or her designee pursuant to N.J.A.C. 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, …

(a) No assurance organization shall perform any of the functions authorized under N.J.A.C. 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 certifica…

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. Note…

(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 mus…