N.J. Admin. Code § 12:15-1.3

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

Section 12:15-1.3 - Taxable wage base pursuant to the Unemployment Compensation Law

(a) In accordance with the provisions at N.J.S.A. 43:21-7.b(3), the "wages" of any individual with respect to any one employer for the purpose of contributions pursuant to the Unemployment Compensation Law shall include the first $ 43,300 during the calendar year 2025.

(b) In accordance with the provisions at N.J.S.A. 43:21-7.b(4), the "wages" of any individual with respect to any one employer for the purpose of contributions to the State Disability Benefits Fund, including the "Family Temporary Disability Leave Account," shall include the first $ 165,400 during the calendar year 2025.

N.J. Admin. Code § 12:15-1.3

R.1975 d.251, effective 8/18/1975.
See: 7 N.J.R. 432(c).
Amended by R.1976 d.258, effective 1/1/1977.
See: 8 N.J.R. 424(b).
Amended by R.1977 d.298, effective 1/1/1978.
See: 9 N.J.R. 439(c).
Amended by R.1978 d.281, effective 1/1/1979.
See: 10 N.J.R. 400(a).
Amended by R.1979 d.320, effective 1/1/1980.
See: 11 N.J.R. 449(c).
Amended by R.1980 d.356, effective 1/1/1981.
See: 12 N.J.R. 543(c).
Amended by R.1981 d.421, effective 11/2/1981 (to be operative January 1, 1982).
See: 13 N.J.R. 602(c), 13 N.J.R. 777(b), 13 N.J.R. 894(b).
(a): "$ 8,200" was "$ 7,500".
(b): "1982" was "1981".
Amended by R.1982 d.382, effective 11/1/1982 (operative January 1, 1983).
See: 14 N.J.R. 970(a), 14 N.J.R. 1219(a).
Taxable wage base changed from $ 8,200 to $ 8,800 per year.
Amended by R.1983 d.522, effective 11/21/1983, operative January 1, 1984.
See: 15 N.J.R. 1435(a), 15 N.J.R. 1944(d).
1984 taxable wage base increased from $ 8,800 to $ 9,600.
Amended by R.1984 d.519, effective 11/5/1984.
See: 16 N.J.R. 2344(a), 16 N.J.R. 3049(b).
"$ 10,100" was "$ 9,600" and "1985" was "1984".
Amended by R.1985 d.545, effective 11/4/1985 (operative January 1, 1986).
See: 17 N.J.R. 2079(b), 17 N.J.R. 2667(a).
Contributions raised from $ 10,100 to $ 10,700.
Amended by R.1986 d.452, effective 11/17/1986 (operative January 1, 1987).
See: 18 N.J.R. 1787(b), 18 N.J.R. 2330(c).
Contributions raised from $ 10,700 to $ 11,300.
Amended by R.1987 d.469, effective 11/16/1987 (operative January 1, 1988).
See: 19 N.J.R. 1623(a), N.J.R. 2196(b).
Contributions raised from $ 11,300 to $ 12,000.
Amended by R.1988 d.535, effective 11/7/1988.
See: 20 N.J.R. 2187(a), 20 N.J.R. 2786(a).
Contributions raised from $ 12,000 to $ 12,800.
Amended by R.1989 d.565, effective 11/6/1989.
See: 21 N.J.R. 2700(a), 21 N.J.R. 3535(a).
Taxable wage base raised to $ 13,900 during the 1990 calendar year.
Amended by R.1990 d.597, effective 12/3/1990.
See: 22 N.J.R. 2885(a), 22 N.J.R. 3627(a).
Taxable wage base raised to $ 14,400 for the 1991 calendar year.
Amended by R.1991 d.573, effective 11/18/1991.
See: 23 N.J.R. 2611(a), 23 N.J.R. 3519(a).
Taxable wage base raised to $ 15,300 for the 1992 calendar year.
Amended by R.1992 d.454, effective 11/16/1992.
See: 24 N.J.R. 3014(a), 24 N.J.R. 4269(a).
Revised text.
Amended by R.1993 d.589, effective 11/15/1993.
See: 25 N.J.R. 3922(a), 25 N.J.R. 5351(a).
Amended by R.1994 d.552, effective 11/7/1994.
See: 26 N.J.R. 3592(b), 26 N.J.R. 4410(a).
Recodified from 12:15-1.4 by R.1995 d.389, effective 7/17/1995.
See: 27 N.J.R. 1946(a), 27 N.J.R. 2693(a).
Amended by R.1995 d.628, effective 12/4/1995.
See: 27 N.J.R. 3760(a), 27 N.J.R. 4898(a).
Amended by R.1996 d.513, effective 11/4/1996.
See: 28 N.J.R. 4044(a), 28 N.J.R. 4789(a).
Amended by R.1997 d.464, effective 11/3/1997.
See: 29 N.J.R. 3768(a), 29 N.J.R. 4689(b).
Changed the benefit rate and substituted "1998" for "1997".
Amended by R.1998 d.546, effective 11/16/1998.
See: 30 N.J.R. 3150(a), 30 N.J.R. 4052(a).
Raised the taxable wage base from $ 19,300 to $ 20,200 and changed the calendar year from 1998 to 1999.
Amended by R.1999 d.438, effective 12/20/1999.
See: 31 N.J.R. 3035(a), 31 N.J.R. 4284(a).
Increased the taxable wage base, and substituted a reference to 2000 for a reference to 1999.
Amended by R.2000 d.488, effective 12/4/2000.
See: 32 N.J.R. 3379(a), 32 N.J.R. 4258(c).
Increased dollar amount and changed the calendar year from 2000 to 2001.
Amended by R.2001 d.406, effective 11/5/2001.
See: 33 N.J.R. 2945(a), 33 N.J.R. 3752(a).
Substituted "$ 23,500" for "$ 22,100" and "2002" for "2001".
Amended by R.2002 d.391, effective 12/2/2002.
See: 34 N.J.R. 3056(a), 34 N.J.R. 4222(a).
Substituted "$ 23,900" for "$ 23,500" and "2003" for "2002".
Amended by R.2003 d.505, effective 12/15/2003.
See: 35 N.J.R. 4038(a), 35 N.J.R. 5546(b).
Substituted "$ 24,300" for "$ 23,900" and "2004" for "2003".
Amended by R.2004 d.473, effective 12/20/2004.
See: 36 N.J.R. 3986(a), 36 N.J.R. 5684(c).
Substituted "$ 24,900" for "$ 24,300" and "2005" for "2004".
Amended by R.2005 d.449, effective 12/19/2005.
See: 37 N.J.R. 3219(a), 37 N.J.R. 5045(a).
Increased the contribution amount from $ 24,900 to $ 25,800; updated the calendar year from 2005 to 2006.
Amended by R.2006 d.448, effective 12/18/2006.
See: 38 N.J.R. 3487(a), 38 N.J.R. 5389(a).
Substituted "$ 26,600" for "$ 25,800"and "2007" for "2006".
Amended by R.2007 d.389, effective 12/17/2007.
See: 39 N.J.R. 3713(a), 39 N.J.R. 5347(a).
Substituted "$ 27,700" for "$ 26,600" and "2008" for "2007".
Amended by R.2008 d.376, effective 12/15/2008.
See: 40 N.J.R. 4913(a), 40 N.J.R. 6980(a).
Substituted "$ 28,900" for "$ 27,700" and "2009" for "2008".
Amended by R.2009 d.389, effective 12/21/2009.
See: 41 N.J.R. 3194(a), 41 N.J.R. 4819(a).
Substituted "$ 29,700" for "$ 28,900" and "2010" for "2009".
Amended by R.2010 d.301, effective 12/20/2010.
See: 42 N.J.R. 1992(a), 42 N.J.R. 3061(a).
Substituted "$ 29,600" for "$ 29,700" and "2011" for "2010".
Amended by R.2011 d.315, effective 12/19/2011.
See: 43 N.J.R. 2275(a), 43 N.J.R. 3366(b).
Substituted "$ 30,300" for "$ 29,600" and "2012" for "2011".
Amended by R.2012 d.202, effective 12/17/2012.
See: 44 N.J.R. 2161(a), 44 N.J.R. 3073(b).
Substituted "$ 30,900" for "$ 30,300" and "2013" for "2012".
Amended by R.2013 d.150, effective 12/16/2013.
See: 45 N.J.R. 2021(a), 45 N.J.R. 2602(c).
Substituted "$ 31,500" for "$ 30,900" and "2014" for "2013".
Amended by R.2014 d.191, effective 12/15/2014.
See: 46 N.J.R. 1861(a), 46 N.J.R. 2417(a).
Substituted "$ 32,000" for "$ 31,500" and "2015" for "2014".
Amended by R.2015 d.203, effective 12/21/2015.
See: 47 N.J.R. 2234(a), 47 N.J.R. 3123(a).
Substituted "$ 32,600" for "$ 32,000" and "2016" for "2015".
Amended by R.2016 d.175, effective 12/19/2016.
See: 48 N.J.R. 1778(a), 48 N.J.R. 2816(a).
Substituted "$ 33,500" for "$ 32,600" and "2017" for "2016".
Amended by R.2017 d.239, effective 12/18/2017.
See: 49 N.J.R. 2881(a), 49 N.J.R. 4012(a).
Substituted "$ 33,700" for "$ 33,500" and "2018" for "2017".
Amended by R.2018 d.206, effective 12/17/2018.
See: 50 N.J.R. 1928(a), 50 N.J.R. 2553(a).
Substituted "$ 34,400" for "$ 33,700" and "2019" for "2018".
Amended by R.2019 d.132, effective 12/16/2019.
See: 51 N.J.R. 1395(a), 51 N.J.R. 1848(a).
Inserted designation (a); in (a), substituted "$ 35,300" for "$ 34,400" and "2020" for "2019"; and added (b).
Amended by R.2020 d.137, effective 12/21/2020.
See: 52 N.J.R. 1659(b), 52 N.J.R. 2180(a).
In (a) and (b), substituted "2021" for "2020"; in (a), substituted "$ 36,200" for "$ 35,300"; and in (b), substituted "$ 138,200" for "$ 134,900".
Amended by R.2021 d.149, effective 12/20/2021.
See: 53 N.J.R. 1465(a), 53 N.J.R. 2228(a).
In (a) and (b), substituted "2022" for "2021"; in (a), substituted "$ 39,800" for "$ 36,200"; and in (b), substituted "$ 151,900" for "$ 138,200".

Amended by 54 N.J.R. 2395(a), effective 12/19/2022

Amended by 55 N.J.R. 2553(a), effective 12/18/2023

Amended by 56 N.J.R. 2336(a), effective 12/16/2024