N.J. Admin. Code § 18:35-7.4

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

Section 18:35-7.4 - Payment of contributions; wage and contribution reporting

(a) Pursuant to 12:16-5.3(c), the New Jersey Department of Labor and Workforce Development requires that payment of contributions shall be by electronic means.

(b) Pursuant to 12:16-13.7(e)7, the New Jersey Department of Labor and Workforce Development requires

that for all calendar quarters all employers and all third-party payroll processors shall file Form WR-30, Employer Report of Wages Paid, and any amendments to the Employer Report of Wages Paid, via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury, regardless of the number of employees reported.

(c) Pursuant to 12:16-13.11(e)1, the New Jersey Department of Labor and Workforce Development requires that for all calendar quarters, all third-party payroll processors and all employers other than employers of domestic service workers shall file Form NJ-927, Employer's Quarterly Report and any amendments to the Employer's Quarterly Report, via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury.

(d) Pursuant to 12:16-13.11(e)2, the New Jersey Department of Labor and Workforce Development requires that for all calendar quarters, all employers of domestic service workers shall file Form NJ-927H, Domestic Employer's Annual Report and any amendments to the Domestic Employer's Annual Report via electronic transmission in a form and manner prescribed by the Division of Revenue, within the Department of the Treasury.

(e) Pursuant to 12:16-13.11(e)3, all inquiries pertaining to a waiver of the electronic reporting requirements in (c) and (d) above, shall be directed to the Commissioner of the New Jersey Department of Labor and Workforce Development or his or her designee.

N.J. Admin. Code § 18:35-7.4

Amended by 48 N.J.R. 295(a), effective 2/16/2016