An employer's guide to New Jersey's unemployment, disability, and workforce development programs.
IntroductionWelcome to Employer Handbook
Questions and AnswersGeneral Employer Information
NJ-927 Contribution Report & WR-30 Wage Report
Appeals of Benefit Determinations
Temporary Disability Insurance
Family Leave Insurance
Chapter I: Employer Taxes and Wage Reporting
Section 1 Responsibilities of All Employers …explains the record-keeping obligations of all New Jersey employers, whether or not they are subject to the Unemployment Compensation Law.
For Each Worker
For Each Pay Period
Length of time records must be kept
Section 2 Wage Reporting…details the information that subject employers must provide on Form WR-30, “Employer Report of Wages Paid,” as well as the increased penalties for failure to complete and return such reports in an accurate and timely manner.
Electronic Filing Options for the WR-30 Report and Instructions
Section 3 Liability for Contributions (Taxes)…describes the criteria used in determining tax liability, lists exclusions from coverage, and provides information as to when liability may be terminated.
Determination of Liability
Multiple State Employment
Additional exemptions from coverage (public & nonprofit institutions)
Right of appeal
Termination of liability
Section 4 Contribution Reports…defines wages that are taxable for unemployment and temporary disability insurance purposes. This section also details new tax rates for both employers and workers, and explains reports, deadlines, penalties and tax credits.
Special Reimbursable Accounts
Instructions for filing the Quarterly Contribution Report (NJ-927) and Submitting Payments
Due dates of reports
Penalties for failure to file reports
Adjustment to Reports
Credit against the Federal Unemployment Tax
Section 5 Experience Rating…explains the computation of the employer’s basic and subsequent experience rates for unemployment insurance coverage. This section also describes the temporary disability insurance tax rate, which differs from unemployment insurance rate formulas.
Employer unemployment tax rate
Unemployment Trust Fund reserve ratio
Employer's reserve ratio
Experience Rating Tax Table
Unemployment Insurance Contribution Rates
Benefit charges to employer accounts
Employer disability insurance rate
Excess or deficit reserve balance percentage
Adjustment of preliminary rate
State disability benefits fund
Disability benefit charges
Transfer of experience rating
Worker contribution refunds
Section 6 Reimbursement Option - Special Notes for Non-Profit Organizations…details the unemployment insurance “reimbursement option” available to non-profit organizations.
Section 7 Audit Process…answers common questions about how to prepare for an audit and what to expect during and after an audit.
Why are audits performed?
How are employers selected for audit?
How much time will the audit take?
What if I cannot provide records on the scheduled audit date?
Must I be available at the time of the audit?
Records to be examined
Why is the auditor examining records and documents in addition to payroll records?
Can I refuse to provide records to the auditor?
Payment of additional liability
Independent Contractor issues
What if I have other questions regarding the audit?
Section 8 Temporary Disability Insurance Assessments…explains the additional assessments for which employers subject to the Temporary Disability Benefits Law are liable.
Chapter II: Unemployment and Disability Insurance Benefits
Section 1 Notification to the Division… explains how the employer must contact the Division of Unemployment Insurance.
Work stoppage of labor dispute
Worker Adjustment and Retraining Notification (WARN)
Filing claims for temporary mass layoffs
Section 2 Claims and Benefits for Unemployment Insurance…explains the unemployment benefit claim system, from the claimant’s initial application through the determination of eligibility. This section also deals with unemployment fraud and the roles of both the employer and the Department of Labor and Workforce Development in combating it.
Basic eligibility requirements
Amount of benefits
Additional claims for benefits
Relief of benefit charges for disqualifying separations
New Hire Cross-Match
Section 3 Claims for Extended Benefits… explains the Extended Benefits program and the requirement for benefit eligibility.
Section 4 Appeals… explains the appeal process, which protects the rights of an employer or claimant who disagrees with decisions or determinations made by the Division.
Section 5 Temporary Disability Insurance … deals with the temporary disability insurance program which, although similar to the unemployment insurance system, differs from it in concept and implementation.
Average weekly wage
Weekly benefit amount
Total benefits payable
Limitation of benefits
Nonduplication of benefits
Disability Fraud Hotline
Delinquent Wage Requests
Disability Benefit Charges
Federal tax deductions
Right of appeal
DABS - Disability Automated Benefits System
Disability During Unemployment (4f)
Section 6 Private Plans Under the Temporary Disability Benefits Law… covers private plans for disability insurance coverage, explaining the rights and responsibilities of employers who elect to offer private coverage to their employees.
Approval of Private Plans
Termination of Private Plans
Section 7 Family Leave Insurance… contains information on the paid Family Leave Insurance program, which became effective July 1, 2009.
New Jersey State Plan
Family Leave During Unemployment
Chapter III: Workforce Development
Section 1 One-Stop Career Centers… describes the services and programs available thru One-Stop Career Centers to help employers recruit staff.
Section 2 Workforce Investment Act (WIA)… describes the employment and training services provided by the Workforce Investment Act (WIA) to prepare unemployed workers for today’s jobs.
Section 3 Office of Grants Operations and Office of Employer Services… describes services offered by the Office of Grants Operations and the Office of Employer Services.
Forms… contains samples of forms mentioned in this handbook
Directory... lists contact information for offices dealing with employer concerns.