N.J. Admin. Code § 12:16-13.11

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

Section 12:16-13.11 - Contribution reporting

(a) Each employer other than employers of domestic service workers shall file a report, as required by the Controller, with the Division of Revenue, within the Department of the Treasury, within 30 days after the end of each quarter in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury, listing the total of all wages paid, the wages paid in excess of the taxable maximum, the taxable wages on which contributions are due, the number of workers employed during the pay period and the number of workers insured under a "private plan" for temporary disability insurance. If wages or base weeks are zero, then the employer must enter "-0-" in the appropriate columns.

(b) For all quarters subsequent to the quarter ending December 31, 2008, the report required to be filed in (a) above shall also include the number of workers insured under a "private plan" for family leave insurance pursuant to P.L. 2008, c. 17.

(c) For the purposes of this section, a "domestic service worker" is an employee in a private home of the employer, such as a babysitter, nanny, health aide, private nurse, maid, caretaker, yard worker or similar domestic employee.

(d) Each employer of domestic service workers shall file an annual report, as required by the Controller, with the Division of Revenue, within the Department of the Treasury, listing the total of all wages paid, the wages paid in excess of the taxable maximum, the taxable wages on which contributions are due and the average number of workers employed for each quarter. If the wages are zero, then the employer must enter "-0-" in the appropriate columns. For the calendar year ending December 31, the report would be due January 31 following the close of the calendar year.

(e) The following pertains to electronic reporting:

1. For all quarters subsequent to the quarter ending December 31, 2008, all third-party payroll processors and employers other than employers of domestic service workers shall file Form NJ-927, "Employer's Quarterly Report" and any amendments to the "Employer's Quarterly Report," via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury.

2. For all calendar years subsequent to the calendar year ending December 31, 2008, all employers of domestic service workers shall file form NJ-927H, "Domestic Employer's Annual Report," and any amendments to the "Domestic Employer's Annual Report," via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury.

3. For a given reporting period, an employer or third-party payroll processor may apply to the Commissioner or his or her designee for a waiver of the electronic filing requirement in (e)1 or 2 above, thereby permitting the employer or third-party payroll processor to file his or her contribution report for that reporting period by other than electronic means.

4. Where an employer or third-party payroll processor has made application to the Commissioner under (e)3 above, the Commissioner may, upon a showing of good cause, as that term is defined under (e)5 below, waive the electronic filing requirement, thereby permitting the employer or third-party payroll processor to file his or her contribution report for that reporting period by other than electronic means.

5. For use in this section, the term "good cause" shall mean that the employer or third-party payroll processor has provided to the Commissioner or his or her designee a signed, sworn, affidavit, in the form prescribed by New Jersey Court Rule 1:4-4, which affidavit shall state that the employer or third-party payroll processor has no access to a computer, through any means, for the purpose of filing his or her contribution report for that reporting period electronically.

(f) Nothing in this section shall be construed to exempt an accelerated payor from its obligation either under 18:35-7.3(b) to remit monthly payment of withheld taxes or under 18:35-7.3(c) to remit weekly payment of withheld taxes, and nothing in this section shall be construed to exempt an accelerated payor from its obligation to remit such payments in the manner prescribed in either 18:35-7.3(b) (for monthly payments) or 7.3(c) (for weekly payments).

N.J. Admin. Code § 12:16-13.11

New Rule, R.2009 d.64, effective 2/17/2009.
See: 40 N.J.R. 5527(a), 41 N.J.R. 886(a).