• Subjectivity to the Unemployment Compensation Law
• Transfer of unemployment rates either in whole or in part
• Changes in ownership of your business
• Type of business organization

Division of Employer Accounts
Employer Status
PO Box 913
Trenton, New Jersey 08625-0913
(609) 633-6400    FAX: (609) 777-4926

• What types of payments are considered wages?
• What is a subcontractor?
• Are payments reported on federal forms 1099 exempt for unemployment?
• Does a 401(k) pension or section 125 cafeteria plan affect taxable wages?

Division of Employer Accounts
Chief Auditor
PO Box 942
Trenton, New Jersey 08625-0942
(609) 292-2321    FAX: (609) 292-9563
Contact a regional office listed here.

• Federal certification for FUTA taxes (940)
• Worker/Employer Refunds
• Preparation and filing of quarterly tax reports (UI/DI portion of NJ-927)
• Calendar Year Assessments

Division of Employer Accounts
Office Audits
PO Box 910
Trenton, New Jersey 08625-0910
(609) 633-6400    FAX: (609) 292-8855

• Notice and Demand for Payment of Liability Due
• Certificate of Debt
• Statement of Outstanding Liability
• Payoff
• Monetary delinquencies

Division of Employer Accounts
Collector of Delinquent Accounts
PO Box 911
Trenton, New Jersey 08625-0911
(609) 633-6400    FAX: (609) 633-8150

• Monthly Count of Workers Reported on the Quarterly Tax Report (NJ-927)

Division of Labor Market and Demographic Research
Quarterly Census of Employment and Wages
PO Box 934
Trenton, New Jersey  08625-0934
(609) 984-5586 or 984-5589

• Preparation and filing of wage reports (WR-30)
• Workers not having Social Security numbers
• Wage reporting penalties
• Adjustments to quarterly wage reports

Division of Employer Accounts
Office Audits
PO Box 910
Trenton, New Jersey  08625-0910
(609) 633-6400    FAX: (609) 292-2151

• Electronic Media Filing

Division of Revenue (Department of Treasury)Electronic Wage Reporting
PO Box 256
Trenton, New Jersey 08621-0256
(609) 984-7988     FAX: (609) 292-1777

• Experience Rating
• Voluntary Contributions

Division of Employer Accounts
Experience Rating
PO Box 913
Trenton, New Jersey 08625-0913
(609) 633-6400     FAX: (609) 633-7813

• Fraudulent receipt of unemployment  benefits (suspicion of former employee collecting benefits while working)

Division of Unemployment Insurance
Benefit Payment Control
PO Box 043
Trenton, New Jersey 08625-0043
http://lwd.dol.state.nj.us/labor/ui/content/fraud.html
(609) 777-4304     FAX: (609) 292-5593

• Completing Employer Weekly Wage Report (BPC-98)

Division of Unemployment Insurance
Investigations
PO Box 043
Trenton, New Jersey 08625-0043
(609) 292-0011

• Unemployment Benefit Charges (B-187Q)

Division of Unemployment Insurance
Technical Support
PO Box 058
Trenton, New Jersey 08625-0058
(609) 984-2296     FAX: (609) 633-2884

• Labor Disputes

Division of Unemployment Insurance
Labor Dispute Investigation
PO Box 058
Trenton, New Jersey  08625-0058
(609) 984-2296     FAX: 633-2884

• General unemployment insurance information or further assistance (this office may refer you to the proper office to handle your specific problem)

Division of Unemployment Insurance
Office of the Director, Technical Support Unit
PO Box 058
Trenton, New Jersey 08625-0058
(609) 292-7162

• General disability insurance information or

further assistance (this office may refer you to the proper office to handle your specific problem)

Division of Temporary Disability Insurance
State Plan Operations
PO Box 387
Trenton, New Jersey 08625-0387
(609) 292-7060

• Information on approval or termination of private plan disability insurance coverage

Division of Temporary Disability Insurance
Private Plan Operations
PO Box 957
Trenton, New Jersey 08625-0957
(609) 292-2720

• Workforce Investment Act programs or other employment training assistance (this office may refer you to the proper office to handle your specific training needs)

Division of Employment and Training
PO Box 055
Trenton, New Jersey 08625-0055
(609) 292-5005

• Required notice of impending layoffs or plant closings as mandated under the WARN legislation

Response Team, Dislocated Worker Unit
PO Box 933
Trenton, New Jersey  08625-0933
1-800-343-3919