
Chapter 1 Employer Taxes and Wage Reporting
Section 8 - Temporary Disability Insurance Assessments
There are several yearly assessments for which employers who are subject to the Temporary Disability Benefits Law are liable:
1. An assessment to offset a year-ending deficit in excess of $200,000.00 in the Unemployment Disability Account. All employers covered by the law or their indemnified insurers are liable for this assessment.
2. An assessment to cover the Department’s administrative cost of maintaining separate disability benefit accounts for employers required to contribute to the State Disability Benefits Fund. Employers covered under the State Plan are liable for this assessment.
3. An assessment to cover the Department’s administrative cost of supervising and operating approved private plans. Employers with approved private plans or their indemnified insurers are liable for this assessment.
4. An assessment to cover the Catastrophic Illness, Right to Know and Pollution Prevention Control. These assessments are billed together annually. All New Jersey employers are billed $1.00 per employee for the Catastrophic Illness Fund. Only specific employers (based upon their SIC codes) are billed $2.00 per employee for the Right to Know Fund (minimum bill is $50), and $2.00 per employee for the Pollution Prevention Control Fund.

