| The New Jersey State Agency that oversees
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| | can be reached at 888-624-6339,
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| the collection and reporting of State
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| | 877-654-4737, or 609-689-1900 or on the
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| income taxes deducted from payroll checks
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| | web at
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| is:
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| | New Jersey does not allow compulsory
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| Department of the Treasury
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| | direct deposit
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| Division of Revenue
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| | New Jersey requires the following
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| 50 Barrack St. CN 248
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| | information on an employee's pay
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| Trenton, NJ 08648-0248
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| | stub:statement of total wages and
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| (609) 292-6400
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| | deductions
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| (800) 323-4400 (in state)
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| | New Jersey requires that employee be paid
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| New Jersey allows you to use the Federal
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| | no less often than semimonthly; monthly
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| W-4 form to calculate state income tax
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| | for exempt employees.
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| withholding or the New Jersey form "NJ-W4
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| | New Jersey requires that the lag time
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| Employee's Withholding Allowance
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| | between the end of the pay period and the
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| Certificate".
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| | payment of wages to the employee not
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| Not all states allow salary reductions
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| | exceed ten days.
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| made under Section 125 cafeteria plans or
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| | New Jersey payroll law requires that
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| 401(k) to be treated in the same manner
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| | involuntarily terminated employees must
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| as the IRS code allows. In New Jersey
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| | be paid their final pay by their next
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| cafeteria plans are taxable for income
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| | regular payday (by mail at employee's
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| tax calculation; taxable for unemployment
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| | request) and that voluntarily terminated
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| insurance purposes. 401(k) plan
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| | employees must be paid their final pay by
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| deferrals are not taxable for income
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| | the next regular payday or by mail if
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| taxes; taxable for unemployment purposes.
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| | employee requests it.
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| In New Jersey supplemental wages are
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| | Deceased employee's wages must be paid
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| required to be aggregated for the state
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| | when normally due to the surviving
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| income tax withholding calculation.
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| | spouse, children 18 or over, guardian of
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| You may file your New Jersey State W-2s
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| | minor children, parents, siblings, or
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| by magnetic media if you choose to.
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| | person paying funeral expenses (in that
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| The New Jersey State Unemployment
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| | order).
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| Insurance Agency is:
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| | Escheat laws in New Jersey require that
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| Unemployment and Disability Insurance
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| | unclaimed wages be paid over to the state
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| John Fitch Plaza
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| | after one year.
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| P.O. Box 912
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| | The employer is further required in New
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| Trenton, NJ 08646
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| | Jersey to keep a record of the wages
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| (609) 633-6400
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| | abandoned and turned over to the state
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| The State of New Jersey taxable wage base
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| | for a period of 5 years.
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| for unemployment purposes is wages up to
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| | New Jersey payroll law mandates no more
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| $24,300.00.
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| | than 40% (less for some workers) of
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| New Jersey requires Magnetic media
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| | minimum wage may be used as a tip credit.
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| reporting of quarterly wage reporting if
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| | In the New Jersey payroll law there is no
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| the employer has at least 100 employees
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| | provision covering required rest or meal
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| that they are reporting that quarter.
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| | periods.
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| Unemployment records must be retained in
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| | New Jersey statute requires that wage and
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| New Jersey for a minimum period of five
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| | hour records be kept for a period of not
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| years. This information generally
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| | less than one year. These records will
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| includes: name; social security number;
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| | normally consist of at least the
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| dates of hire, rehire and termination;
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| | information required under FLSA.
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| wages by period; payroll pay periods and
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| | The New Jersey agency charged with
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| pay dates; date and circumstances of
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| | enforcing Child Support Orders and laws
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| termination.
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| | is:
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| The New Jersey State Agency charged with
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| | Department of Human Services
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| enforcing the state wage and hour laws
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| | Division of Economic Assistance
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| is:
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| | Office of Child Support and Paternity
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| Department of Labor
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| | Programs
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| Division of Labor Standards and Safety
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| | State Services
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| Enforcement
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| | Box CN 716
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| Office of Wage and Hour Compliance
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| | Trenton, NJ 08625
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| 225 E. State St.
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| | (877) 655-4371
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| P.O. Box 389
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| | New Jersey has the following provisions
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| Trenton, NJ 08625-0389
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| | for child support deductions:
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| (609) 292-7860
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| | - When to start Withholding? First pay
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| The minimum wage in New Jersey is $5.15
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| | period ending after postmark date.
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| per hour.
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| | - When to send Payment? Payday
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| The general provision in New Jersey
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| | - When to send Termination Notice?
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| concerning paying overtime in a non-FLSA
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| | "Promptly"
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| covered employer is one and one half
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| | - Maximum Administrative Fee? $1 per
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| times regular rate after 40-hour week.
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| | payment.
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| New Jersey State new hire reporting
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| | - Withholding Limits? Federal Rules
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| requirements are that every employer must
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| | under CCPA.
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| report every new hire and rehire. The
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| | Please note that this article is not
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| employer must report the federally
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| | updated for changes that can and will
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| required elements of:
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| | happen from time to time.
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| - Employee's name
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| | Charles J. Read, CPA has been in the
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| - Employee's date of birth
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| | payroll, accounting and tax business for
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| - Employee's address
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| | 30 years,the last fifteen in private
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| - Employee's social security number
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| | practice. Mr. Read is the author of "Tax
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| - Employer's name
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| | and Accounting Issuesin Forming a New
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| - Employers address
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| | Business."
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| - Employer's Federal Employer
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| | To find professional payroll services at
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| Identification Number (EIN)
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| | a budget price go to paperless payroll
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| This information must be reported within
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| | company.
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| 20 days of the hiring or rehiring; every
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| | For a full service payroll bureau with
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| 15 days on mag media. The information can
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| | CPA's on staff visit .
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| be sent as a W4 or equivalent by mail,
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| | See an excerpt of Mr. Read's interviews
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| fax or electronically. There is a $25.00
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| | from William Shatner's "Heartbeat of
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| penalty for a late report and $500 for
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| | America"television show on the web sites
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| conspiracy in New Jersey.
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| | linked above.
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| The New Jersey new hire-reporting agency
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