New Jersey Administrative Code, Title 12

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Chapter 2 NOTIFICATION

Subchapter 1 NOTIFICATION POSTED BY EMPLOYER PURSUANT TO P.L. 2009, C. 194, RELATING TO EMPLOYER OBLIGATION TO MAINTAIN AND REPORT RECORDS REGARDING WAGES, BENEFITS, TAXES AND OTHER CONTRIBUTIONS AND ASSESSMENTS UNDER STATE WAGE, BENEFIT AND TAX LAWS

N.J. Admin. Code § 12:2-1.1 Purpose and scope

(a) The purpose of this subchapter is to issue by rule, as required by P.L. 2009, c. 194, the form of notification that shall be used by employers to comply with the requirement, set forth within P.L. 2009, c. 194, that each employer that is required to maintain and report records regarding wages, benefits, taxes and other contributions and assessments pursuant to the State wage, benefit and tax laws shall conspicuously post notification, in a place or places accessible to all employees in each of the employer's workplaces, of the obligation of the employer to maintain and report those records and the requirement, set forth within P.L. 2009, c. 194, that each employer shall provide each employee a written copy of the notification not later than 30 days after the form of the notification is issued by the Department, or, if the employee is hired after the issuance, at the time of the employee's hiring.

(b) The provisions of this subchapter shall be applicable to each employer that is required to maintain and report records regarding wages, benefits, taxes and other contributions and assessments pursuant to State wage, benefit and tax laws.

N.J. Admin. Code § 12:2-1.2 Definitions

The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise:

"Department" means the Department of Labor and Workforce Development.

"State wage, benefit and tax laws" means "State wage, benefit and tax laws" as that term is defined within section 1 of P.L. 2009, c. 194.

N.J. Admin. Code § 12:2-1.3 Posting and distribution requirements

(a) Each employer that is required to maintain and report records regarding wages, benefits, taxes, and other contributions and assessments pursuant to the State wage, benefit, and tax laws shall conspicuously post in a place or places accessible to all employees in each of the employer's workplaces the notification found in N.J.A.C. 12:2 Appendix A.

(b) Each employer that is required to maintain and report records regarding wages, benefits, taxes, and other contributions and assessments pursuant to the State wage, benefit, and tax laws shall not later than December 7, 2011, or, if the employee is hired after November 7, 2011, at the time of the employee's hiring, provide each employee a written copy of the notification found in N.J.A.C. 12:2 Appendix A.

(c) In the event that an employer has an internet site or intranet site for exclusive use by its employees and to which all employees have access, posting of the notification found in N.J.A.C. 12:2 Appendix A on the employer's internet site or intranet site shall satisfy the conspicuous posting requirement set forth in (a) above.

(d) Providing to an employee via email the notification found in N.J.A.C. 12:2 Appendix A shall satisfy the requirement in (b) above, that the employer provide each employee a written copy of the notification.

History

• Amended by R.2014 d.005, effective 1/6/2014.
• See: 45 N.J.R. 17(a), 45 N.J.R. 109(a), 46 N.J.R. 91(a).
• In (a) through (d), substituted "N.J.A.C. 12:2 Appendix A" for "the chapter Appendix".