N.J. Admin. Code § 12:16-4.5

Current through Register Vol. 56, No. 24, December 18, 2024
Section 12:16-4.5 - Push payments
(a) Push payments are commission or bonus type payments made by a manufacturer to sales persons for "pushing" a certain product or product lines. These may also be referred to as push money, premiums, or incentive payments. Push payments take differing formats and are made in varying manners.
1. Push payments made directly by a manufacturer to its own sales-persons are taxable.
2. Payments made by one entity to employees of another are taxable remuneration to the actual employer when made pursuant to a contractual obligation, written or oral, expressed or implied.

N.J. Admin. Code § 12:16-4.5