N.J. Admin. Code § 12:16-13.7

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

Section 12:16-13.7 - Wage 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 name, social security number and wages paid to each employee and the number of base weeks worked by the employee during the calendar quarter. If wages or base weeks are -0-, then the employer must enter -0- in the appropriate columns.

(b) 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.

(c) Effective January 1, 2001 and each year thereafter, each employer of domestic service workers shall file an annual Employer Report of Wages Paid, as required by the Controller, with the Division of Revenue, within the Department of the Treasury, listing the name, social security number and wages paid to each employee and the number of base weeks worked each quarter during the preceding calendar year. If wages or base weeks are -0-, 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.

1. An employer subject to this subsection shall, within 10 days of the separation from employment of an employee in domestic service, report to the Commissioner of the Department of Labor and Workforce Development, on a form determined by the Commissioner, wage information for all calendar quarters of employment in a manner as described in (c) above not previously reported and such other information as may be required to process an unemployment or disability compensation claim.

(d) Any employer who fails, without reasonable cause, to comply with the reporting requirements of this section shall be liable for a penalty in the following amount for each employee who is not included in the report or for whom the required information is not accurately or timely reported:

1. For the first failure for one quarter, in any eight consecutive quarters, $ 5.00 for each employee;

2. For the second failure for any quarter, in any eight consecutive quarters, $ 10.00 for each employee; and

3. For the third failure of any quarter, in any eight consecutive quarters, and for any failure in any eight consecutive quarters which failure is subsequent to the third failure, $ 25.00 for each employee.

(e) The following pertains to electronic reporting:

1. For all calendar quarters subsequent to the quarter ending December 31, 2000, all employers who would report in excess of 50 employees on Form WR-30, "Employer Report of Wages Paid," in any calendar quarter shall file such reports via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury.

2. For all calendar quarters subsequent to the quarter ending December 31, 2000, all third-party payroll processors, who on a quarterly basis generate and file Form WR-30, "Employer Report of Wages Paid," shall file such reports for all such clients via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury, if the aggregate number of all employees for all clients processed and so reported by the third-party exceeds 50 in any calendar quarter.

3. For all calendar quarters subsequent to the quarter ending December 31, 2005, all employers who would report in excess of 10 employees on Form WR-30, "Employer Report of Wages Paid," in any calendar quarter shall file such reports and any amendments to such reports via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury.

4. For all calendar quarters subsequent to the quarter ending December 31, 2005, all third-party payroll processors who on a quarterly basis generate and file Form WR-30, "Employer Report of Wages Paid," shall file such reports and any amendments to such reports for all clients via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury, if the aggregate number of all employees for all clients processed and so reported by the third party exceeds 10 in any calendar quarter.

5. For all calendar quarters subsequent to the quarter ending December 31, 2007, all employers who would report in excess of four employees on Form WR-30, "Employer Report of Wages Paid," in any calendar quarter shall file such reports and any amendments to such reports via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury.

6. For all calendar quarters subsequent to the quarter ending December 31, 2007, all third-party payroll processors who on a quarterly basis generate and file Form WR-30, "Employer Report of Wages Paid," shall file such reports and any amendments to such reports for all clients via electronic transmission in a form and manner specified by the Division of Revenue, within the Department of the Treasury, if the aggregate number of all employees for all clients processed and so reported by the third-party exceeds four in any calendar quarter.

7. For all calendar quarters subsequent to the quarter ending December 31, 2008, all employers and all third-party processors shall file Form WR-30, "Employer Report of Wages Paid," and any amendments to the "Employer Report of Wages Paid," via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury, regardless of the number of employees reported.

8. 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)7 above, thereby permitting the employer or third-party payroll processor to file his or her wage report for that reporting period by other than electronic means.

9. Where an employer or third-party payroll processor has made application to the Commissioner under (e)8 above, the Commissioner may, upon a showing of good cause, as that term is defined under (e)10 below, waive the electronic filing requirement, thereby permitting the employer or third-party payroll processor to file his or her wage report for that reporting period by other than electronic means.

10. 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 wage report for that reporting period electronically.

11. If an employer or a third-party payroll processor fails to comply with the provisions of this subsection, the penalties specified in (d) above shall apply.

12. The filing of form WR-30 via electronic transmission includes Internet methods.

N.J. Admin. Code § 12:16-13.7

Amended by R.1989 d.208, effective 4/17/1989.
See: 21 N.J.R. 281(a), 21 N.J.R. 1015(a).
At (a) added language to clarify use of -0- in a column rather than to leave blank.
Amended by R.1994 d.527, effective 10/17/1994.
See: 26 N.J.R. 2863(a), 26 N.J.R. 4194(a).
Amended by R.1995 d.138, effective 3/6/1995.
See: 27 N.J.R. 61(a), 27 N.J.R. 919(a).
Amended by R.1999 d.439, effective 12/20/1999.
See: 31 N.J.R. 3037(a), 31 N.J.R. 4284(b).
In (c), rewrote 3, inserted new 4 and 5, recodified former 4 and 5 as 6 and 7, and changed an internal reference in the new 6.
Amended by R.2001 d.476, effective 12/17/2001.
See: 33 N.J.R. 3403(b), 33 N.J.R. 4379(b).
In (a), inserted "other than employers of domestic service workers" preceding "shall file a report"; inserted new (b) and (c), and recodified former (b) and (c) as new (d) and (e).
Amended by R.2005 d.108, effective 4/4/2005.
See: 36 N.J.R. 5651(a), 37 N.J.R. 1030(a).
In (a), substituted "Each employer" for "For the calendar quarter commencing July 1, 1984, and each quarter thereafter, each employer"; in (c), inserted "and Workforce Development" following "Department of Labor"; rewrote (e).
Amended by R.2006 d.425, effective 12/4/2006.
See: 38 N.J.R. 3229(a), 38 N.J.R. 5162(a).
Substituted "Division of Revenue, within the Department of the Treasury" for "Controller or his or her designee" throughout; in (a) and the introductory paragraph of (c), inserted ", as required by the Controller,"; and in (e)8, substituted "Employers" for "Employer".
Amended by R.2007 d.153, effective 5/7/2007.
See: 39 N.J.R. 16(a), 39 N.J.R. 1743(a).
Rewrote (e).
Amended by R.2009 d.64, effective 2/17/2009.
See: 40 N.J.R. 5527(a), 41 N.J.R. 886(a).
Deleted former (e)7; added (e)7 through (e)10; and recodified former (e)8 and (e)9 as (e)11 and (e)12.