N.J. Admin. Code § 12:19-1.4

Current through Register Vol. 56, No. 23, December 2, 2024

Section 12:19-1.4 - Special employers

(a) The following situations outline special employment relationships which exist for tax purposes:

1. A crew leader shall be considered the employer of the crew which the crew leader has provided to the agricultural entity if:

i. The agreement between the farmer and the crew leader complies with all Federal and State laws and regulations, including the payment of applicable employment taxes and minimum wage;

ii. The crew leader has completed and submitted Department of Labor and Workforce Development Form UC-1CL, "Status Report of Crew Leader Employing Unit"; and

iii. The crew leader has met all the requirements of the Federal Migrant and Seasonal Agricultural Worker Protection Act, 29 U.S.C. §§ 1801 et seq., and the New Jersey Crew Leader Registration Act, 34:8A-7 et seq.

2. The entity for whom the services of the crew are performed shall be considered the employer of both the crew leader and the crew if the registration of the crew leader under the Federal Migrant and Seasonal Agricultural Worker Protection Act and the New Jersey Crew Leader Registration Act is revoked. The entity will be considered the employer from the first day on which services were performed following revocation.

(b) For purposes of N.J.S.A. 34:8-24 et seq., an employment agency is not an "employer," but maintaining a license as an employment agency in no way precludes the Commission of Labor and Workforce Development from determining that the employment agency is an "employer" for purposes of the Unemployment Compensation Law, 43:21-1 et seq.

1. Entities or persons registering under N.J.S.A. 34:8-24 should make a separate inquiry to the Department of Labor and Workforce Development for a determination as to their status under 43:21-1 et seq.

N.J. Admin. Code § 12:19-1.4

Amended by R.1995 d.318, effective 6/19/1995.
See: 27 N.J.R. 1518(a), 27 N.J.R. 2408(a).
In (a)1.ii renamed the form; renumbered (a)3 as (b) and (a)3.i as (b)1; and in (b)1 substituted "Department of Labor" for "Controller's Chief Auditor".
Amended by R.2005 d.340, effective 10/3/2005.
See: 37 N.J.R. 2143(a), 37 N.J.R. 3836(a).
Added "and Workforce Development" following "Department of Labor" and "Commission of Labor" throughout.