N.J. Admin. Code § 12:65-2.3
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Commissioner" means the Commissioner of the Department of Labor and Workforce Development, or his or her designee.
"Department" means the Department of Labor and Workforce Development.
"Director" means the Director of the Division of Wage and Hour Compliance, or his or her designee.
"Employer" means an individual, partnership, association, joint stock company, trust, corporation, or other legal business entity or successor thereof, who is primarily engaged in the business of, or enters into, a contract for making improvements to real property and includes any subcontractor or lower tier contractor.
"State wage, benefit, and tax laws" shall mean as that term is defined at N.J.S.A. 34:1A-1.11.
N.J. Admin. Code § 12:65-2.3