You are already a registered employer, or Not registered, you were or became subject to the Law, having paid wages of $1,000.00 or more in a calendar year to one or more workers for services performed in a non-agricultural business operation, or

You acquired the organization, trade or business, or substantially all the assets of an employing unit already subject to the law, or You are subject to the Federal Unemployment Tax Act, or You paid gross cash remuneration of $20,000 or more to individuals employed in agricultural labor during a calendar quarter, or You employed 10 or more individuals in agricultural labor, regardless of whether they were employed at the same moment of time, for some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive.

Crew Leaders - Under certain circumstances, a crew leader who provides a crew to an agricultural employer can be considered the employer of the crew for unemployment tax purposes. The agreement between the crew leader and entity must comply with all federal and state regulations and the crew leader must be registered under the New Jersey Crew Leader Registration Act. For further information, contact any Regional Revenue office.