N.J. Admin. Code § 12:16-4.11

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

Section 12:16-4.11 - Family leave insurance benefits payments

(a) Family leave insurance benefits payments made to employees under an approved private plan shall be considered taxable remuneration if the payments are for a period of seven or less consecutive days following the first day that the individual establishes a claim.

(b) Family leave insurance benefits payments made for periods after the seventh consecutive day following the first day that the individual establishes a claim shall not be considered taxable remuneration.

(c) Family leave insurance benefits payments made for seven or less consecutive days following the first day that the individual establishes a claim referred to in (a) above would not be considered taxable remuneration when:

1. The period during which family leave insurance benefits have been paid extends to 22 consecutive days, or

2. The claimant is eligible for at least one day of family leave insurance benefits in three separate weeks subsequent to the week in which the claim for family leave insurance benefits was established.

N.J. Admin. Code § 12:16-4.11

New Rule, R.2009 d.20, effective 1/5/2009.
See: 40 N.J.R. 5167(a), 41 N.J.R. 258(a).
Former N.J.A.C. 12:16-4.11, Personal use of a company vehicle, recodified to N.J.A.C. 12:16-4.12.