N.J. Admin. Code § 12:16-4.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 12:16-4.1 - Remuneration defined

(a) The New Jersey Unemployment Compensation Law, at N.J.S.A. 43:21-19(p), states that "Remuneration" means all compensation for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash.

(b) The following remuneration issues are discussed in N.J.A.C. 12:16-4.2 through 4.18.

1. Sick leave payments;

2. Fringe benefit payments;

3. Section 401(k) plans;

4. Push payments;

5. Officer's remuneration;

6. Back pay awards;

7. Residuals, aliens;

8. Other remuneration;

9. Tips and gratuities;

10. Temporary disability payments;

11. Personal use of a company vehicle;

12. Dependent care assistance programs;

13. Interest on below-market interest rate loans;

14. Section 125 Cafeteria plans;

15. Stock options;

16. Deferred payments;

17. Co-employed individuals, employee leasing clients; and

18. Family leave insurance benefits payments.

N.J. Admin. Code § 12:16-4.1

Amended by R.1990 d.217, effective 4/16/1990.
See: 22 N.J.R. 603(b), 22 N.J.R. 1269(a).
In b: changed "4.9" to "4.14."
Added (b) 10-13.
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.2005 d.108, effective 4/4/2005.
See: 36 N.J.R. 5651(a), 37 N.J.R. 1030(a).
In (b), amended the N.J.A.C. reference in the introductory paragraph and added 15 through 17.
Amended by R.2009 d.20, effective 1/5/2009.
See: 40 N.J.R. 5167(a), 41 N.J.R. 258(a).
In the introductory paragraph of (b), substituted "4.18" for "4.17"; in (b)16, deleted "and" from the end; in (b)17, substituted "; and" for a period at the end; and added (b)18.