N.J. Admin. Code § 12:16-14.5

Current through Register Vol. 56, No. 17, September 3, 2024

Section 12:16-14.5 - Effect of election approval

(a) Each approval of an election shall state the date upon which the approval becomes effective.

(b) The first contribution payment, of any employing unit which elects to become an employer, shall become due and shall be paid on or before the due date (see 12:16-5.2 ) of the reporting period during which the conditions of becoming an employer by election are satisfied, and shall include employer contributions with respect to all wages paid on and after the date stated in such approval.

(c) Such first payment shall also include workers' contributions with respect to all wages paid for employment occurring after the date when the employing unit satisfied all the conditions of becoming an employer by election.

N.J. Admin. Code § 12:16-14.5