N.J. Admin. Code § 12:16-5.4

Current through Register Vol. 56, No. 11, June 3, 2024
Section 12:16-5.4 - First contributions of newly subject employer
(a) Except as to liability by election as provided in N.J.A.C. 12:16-14 (Election of Coverage), the first contribution payment of an employer who becomes newly liable in any calendar year shall be payable on or before the due date of the reporting period in which the subject status occurs.
(b) The first payment of such an employer becoming liable in the course of a calendar year shall include employer contributions with respect to all wages paid for employment from the first day of subjectivity in the calendar year. Subjectivity is defined as the employer's contribution date as determined by the Controller or his or her designee. (See 12:16-5.2 with respect to due dates.)

N.J. Admin. Code § 12:16-5.4

Amended by R.1995 d.138, effective 3/6/1995.
See: 27 New Jersey Register 61(a), 27 New Jersey Register 919(a).