N.J. Admin. Code § 12:16-4.7

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

Section 12:16-4.7 - Back pay, residuals, aliens

(a) Back pay awards are taxable remuneration where the discharge from employment was held invalid and reinstatement of the job ordered. Back pay is not taxable if considered damages for an illegal act without job reinstatement.

(b) Residual payments made to entertainers for reuse of commercial recordings are taxable if the original services were performed in this State.

(c) All wages paid to aliens are taxable and reportable under a valid Social Security number. This subsection applies both to aliens who are workers legally admitted to the United States and to aliens who are workers and whose work status remains undocumented.

N.J. Admin. Code § 12:16-4.7

Amended by R.1989 d.208, effective 4/17/1989.
See: 21 N.J.R. 281(a), 21 N.J.R. 1015(a).
At (c) deleted all reference to Federal Regulation 31.3306(c)(18)-1, added, "All wages paid to aliens are taxable and reportable ...".
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.2006 d.425, effective 12/4/2006.
See: 38 N.J.R. 3229(a), 38 N.J.R. 5162(a).
In (c), inserted the last sentence.