Statutes, codes, and regulations
New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENTChapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 24 - EMPLOYEE LEASING COMPANIES
Section 12:16-24.10 - Payroll tax certification

N.J. Admin. Code § 12:16-24.10

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Current through Register Vol. 56, No. 11, June 3, 2024
Section 12:16-24.10 - Payroll tax certification
(a) An employee leasing company or professional employer organization shall provide the Commissioner or his or her designee, within 60 days after the end of each calendar quarter, a certification by an independent certified public accountant on a form prescribed by the Commissioner or his or her designee that all applicable Federal and State payroll taxes for covered employees in New Jersey have been paid on a timely basis.
(b) The payroll certification form shall be filed quarterly by the following dates:

Quarter EndingDue Date
March31May30
June30August29
September30November29
December31March1

(c) The Commissioner or his or her designee shall notify the client companies reported on the most recent registration form if an employee leasing company or professional employer organization fails to file its quarterly payroll tax certification within 10 business days of the mailing of the notice of delinquency in accordance with 34:8-71.

N.J. Admin. Code § 12:16-24.10

Recodified from N.J.A.C. 12:16-24.5 and amended by R.2013 d.101, effective 8/19/2013.
See: 44 N.J.R. 1951(a), 45 N.J.R. 1960(c).
In (a), inserted "for covered employees in New Jersey"; and in (c), inserted "business". Former N.J.A.C. 12:16-24.10, Violations, recodified to N.J.A.C. 12:16-24.15.