N.J. Admin. Code § 12:16-10.3

Current through Register Vol. 56, No. 11, June 3, 2024

Section 12:16-10.3 - Wage deduction statements

(a) Employers shall furnish to workers the following information on Form W-2:

1. The taxpayer identification number assigned by the Division of Revenue;

2. The private plan number, if any, assigned by the Bureau of Private Plans; and

3. Any amount deducted in accordance with State law.

(b) The refund of any deductions in excess of the legal maximum made from a worker's wages by an individual employer is the responsibility of the employer who made such excess deductions.

N.J. Admin. Code § 12:16-10.3

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)1.