N.J. Admin. Code § 12:16-4.10

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

Section 12:16-4.10 - Temporary disability payments

(a) Payments made to employees under an approved Private Plan shall be considered as taxable remuneration, if payments are for a period of seven or less consecutive days following the date of disability.

(b) Payments made for periods after the seventh consecutive day following the date of disability shall not be considered as taxable.

(c) If the period of disability extends to the twenty-second day of disability and payment is made for the twenty-second day, then the first seven days, referred to in (a) above would not be considered taxable.

N.J. Admin. Code § 12:16-4.10

New Rule, R.1986 d.21, effective 2/3/1986.
See: 17 New Jersey Register 2850(b), 18 New Jersey Register 284(b).