N.J. Admin. Code § 12:16-5.2

Current through Register Vol. 56, No. 9, May 6, 2024

Section 12:16-5.2 - Due dates

(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.

N.J. Admin. Code § 12:16-5.2

Amended by R.1986 d.22, effective 2/3/1986.
See: 17 New Jersey Register 2851(a), 18 New Jersey Register 285(a).
Due dates for July, October and January changed from "31" to "30"; (c) deleted.
Amended by R.1995 d.138, effective 3/6/1995.
See: 27 New Jersey Register 61(a), 27 New Jersey Register 919(a).
Amended by R.2000 d.68, effective 2/22/2000.
See: 31 New Jersey Register 4218(a), 32 New Jersey Register 709(a).
Rewrote (a).