N.J. Admin. Code § 11:27-7.3

Current through Register Vol. 57, No. 1, January 6, 2025

Section 11:27-7.3 - Assessments of employers and certain practitioners

(a) In accordance with N.J.S.A. 17:30D-29, notices imposing an annual charge in the sum of $ 75.00 shall be issued on behalf of the Boards to every physician, podiatrist, chiropractor, dentist and optometrist:

1. Who holds an active license granted on a date one year or more before the date on which the notices are sent;

2. Whose practice is not currently barred or prohibited by statute as unlicensed practice:

i. As a result of the entry of a disciplinary order of the Board revoking or suspending full licensure privileges; or

ii. As a result of the failure to timely renew an expired license, pursuant to N.J.S.A. 45:1-7.1; and

3. Who is not completely retired from the practice of the profession.

(b) A notice recipient may claim an exemption from the requirement to pay the annual charge upon an attestation that he or she:

1. Is currently on full-time duty with any branch of the armed services, VISTA or the Peace Corps and not required to maintain a New Jersey license to perform duties, if assigned to such duties in New Jersey; or

2. Does not maintain a bona fide office for the practice of the profession in New Jersey.

(c) Each physician, podiatrist, chiropractor, dentist, and optometrist receiving a notice, who does not claim an exemption, shall remit the annual charge, as directed, within 30 days of the receipt of the notice.

(d) Any physician, podiatrist, chiropractor, dentist, or optometrist receiving a notice, who seeks to claim an exemption, shall return the notice, as directed, along with an attestation as to the facts upon which the claim is based, within 30 days of the receipt of the notice.

(e) Any exempt licensee who, as a result of changed circumstances, is no longer entitled to that exemption shall provide notice to his or her respective Board of the change and the date on which the change occurred and remit the full annual charge, within 30 days of the date of the change. The obligation to remit the charge shall accrue on the date of the change in circumstance.

(f) Any licensee who did not hold an active license at the time that the notices were issued and who seeks restoration of an active license during the calendar year following the issuance of the notices, shall be required to remit the annual charge prior to the restoration of the license.

(g) The Boards shall maintain a list of all of their respective licensees who have not paid the annual charge, so that appropriate enforcement action may be pursued against licensees who have failed to either remit payment or claim an exemption.

(h) The Department of Labor and Workforce Development (LWD) shall annually assess all employers who are subject to the Unemployment Compensation Law, N.J.S.A. 43:21-1 et seq., the surcharge prescribed in N.J.S.A. 17:30D-29. Such surcharge may be combined with other assessment or revenue collection activities of the LWD and sent to subject employers. Employers may elect to recover the assessment from their employees by a payroll deduction in an amount not to exceed $ 3.00 annually from each covered employee as long as the prescribed surcharge continues in legislative effect.

(i) The surcharge collected by LWD shall be based on the number of discrete social security numbers reported on form WR-30 by each employer subject to N.J.S.A. 17:30D-29 for the immediately preceding calendar year. Thus, the surcharge for calendar years 2004, 2005 and 2006 shall be based on employment reported for calendar years 2003, 2004 and 2005, respectively. An employer who believes it is not subject to this surcharge or who believes the surcharge has been calculated incorrectly may submit a written request for reconsideration thereof to the Director, Division of Accounting, New Jersey Department of Labor and Workforce Development, PO Box 955, Trenton, New Jersey 08625, within 30 days of receipt of the surcharge. Such request must stipulate the legal bases upon which the claim of nonapplicability is based. For the assessment applicable to fiscal year 2004, an employer who has experienced employee turnover, in accordance with the Job Opening and Labor Turnover Survey definition of turnover as described by the United States Bureau of Labor Statistics, in excess of 150 percent for the period January 1, 2004 through June 30, 2004 may recalculate the assessment using the number of employees reported on form WR-30 for the quarter ending September 30, 2004 plus the number of new employees reported on form WR-30 for the quarter ended December 30, 2004. Any such employer who submits such a recalculation shall provide documentation acceptable to LWD supporting the turnover experienced.

N.J. Admin. Code § 11:27-7.3

Special adopted changes R.2005 d.186, effective 6/20/2005.
See: 36 New Jersey Register 5970(a), 37 New Jersey Register 2207(a).
Rewrote (i).