New Jersey Voluntary Contributions
At the beginning of each fiscal year any employer whose rate is based on experience is given the opportunity to make a voluntary payment to increase his reserve ratio, thereby lowering his unemployment contribution rates.
You must make a voluntary payment of additional contributions within 30 days of mailing of the AC-174.1 " Notice of Employer Contribution Rates" No payments made as voluntary contribution will be applied, if you have any reporting or payment delinquency. If a delinquency exists, the remittance will be applied to past debt.
Voluntary contributions will not affect employers having one of the following:
- Basic rates assigned within the first 3 years of business,
- A special rate assigned during the past 3 calendar years because there was, at least, one calendar year in which no contributions were paid.
The determination of the amount of additional contribution is the sole responsibility of the employer.
"Voluntary Contribution Report," UC-45
