N.J. Admin. Code § 12:16-12.1
Current through Register Vol. 56, No. 24, December 18, 2024
Each employer, for each calendar year in which it is subject to the Unemployment Compensation and Temporary Disability Benefits Law, is separately and distinctly liable for contributions, up to the yearly maximum taxable wage, based upon remuneration paid to each of its employees regardless of whether or not any such employees are common to other employing units which are jointly owned or controlled by the same interests.
N.J. Admin. Code § 12:16-12.1