New Jersey Reporting and Recordkeeping Requirements Notice Mandatory

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!	1	!	
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Wage Payment Law	!(N.J.S.A.!34:11	,	4.1!et!seq.)!and!	!	
Wage and Hour Law	!(N.J.S.A.!34:11	,	56a!et!seq.)	!	
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Each!employer!must!keep!a!record!of!	each!employee!which!contains!the!following!information:	!	
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!	1.	!	The!name!of!the!employee;	!	
!	2.!	!The!address!of!the!employee;	!	
!	3.!	!The!birth!date!of!the!employee!if!the!employee!is!under!the!age!of!18;	!	
!	4.	!	The!total!hours!worked!by!the!employee!each!day!and!	each!workweek;	!	
!	5.	!	The!earnings!of!each!employee,!including!the!regular!hourly!wage,!gross!to!net!amounts!with!itemized!
deductions,!and!the!basis!on!which!wages!are!paid;	!	
!	6.	!	Regarding!each!employee!who!receives!gratuities,!the!total!gratuities!received!by	!the!employee!during!the!	
payroll!week;	!	
!	7.!	!Regarding!each!employee!who!receives!gratuities,!daily!or!weekly!reports!completed!by!the!employee!containing!
the!following!information:!(a)!the!employee’s!name,!(b)!the!employee’s!address,!(c)!the!employee’s!soc	ial!	
security!number,!(d)!the!name!and!address!of!the!employer,!	!	
(e)!the!calendar!day!or!week!covered!by!the!report,!and!(f)!the!total!amount!of!gratuities!received;!and	!	
!	8.!	!Regarding!each!employee!for!whom!the!employer!claims!credit!for!food!or!lodging!as	!a!cash!substitute!for!the!	
employee!who!receives!food!or!lodging!supplied!by!the!employer,!information!substantiating!the!cost!of!
furnishing!such!food!or!lodgings,!including!but!not!limited!to!the!nature!and!amount!of!any!expenditures!entering!
into!the!com	putation!of!the!fair!value!of!the!food!or!lodging!and!the!date!required!to!compute!the!amount!of!the!	
depreciated!investment!in!any!assets!allocable!to!the!furnishing!of!the!lodgings,!including!the!date!of!acquisition!
or!construction,!the!original!cost,!the	!rate!of!depreciation!and!the!total!amount!of!accumulated!depreciation!on!	
such!assets.	!	
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The!employer!may!use!any!system!of!time!keeping!provided!that!it!is!a!complete,!true!and!accurate!record.	!	
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The!employer!must!keep!the!wage!and!hour!records!described!ab	ove!for!a!period!of!six!years.	!	
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The!employer!must!keep!the!wage!and!hour!records!described!above!at!the!place!of!employment!or!in!a!central!office!
in!New!Jersey.	!	
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Prevailing Wage Act	 	(N.J.S.A.!34:11	,	56.25!et!seq.)	!	
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The!Prevailing!Wage!Act!applies!to!emplo	yers!	only!under!certain!circumstances	.!	
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Specifically,!it!applies!only!when!an!employer!enters!into!a!contract!in!excess!of!the!prevailing!wage!contract!
threshold!amount!for!any!public!work!(as!the!term!“public!work”!is!defined!at!N.J.S.A.!34:11	,	56.26)!to!w	hich!any!	
New Jersey Department of Labor and Workforce Development	 	
Chapter!194,!Laws!of!New!Jersey,!2009,!Relating!to!	!	
Employer Obligation to Maintain and Report Records	 	
Regarding Wages, Benefits, Taxes and Other Contributions and Assessments Pursuant to State Wage, 	 	
Benefit and Tax Laws	!

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MW	,	400!(3/18	)	!	2	!	
public!body!is!a!party!or!for!public!work!to!be!done!on!a!property!or!premises!owned!by!a!public!body!or!leased!or!to!
be!leased!by!a!public!body.	!	
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Each!public!works!contractor!must!submit!to!the!public!body!or!lessor!which!contracted!for!the!publi	c!works!project!a!	
certified!payroll!record	!containing!the!following!employee!information:	!	
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!	1.!	!	Name;	!	
!	2.!	!	Address;	!	
!	3.	!	Social!security!number;	!	
!	4.	!	Craft!or!trade;	!	
!	5.	!	Actual!hourly!rate!of!pay;	!	
!	6.	!	Actual!daily,!overtime!and!weekly!hours!worked!in!each!	craft!or!trade;	!	
!	7.	!	Gross!pay;	!	
!	8.	!	Itemized!deductions;	!	
!	9.	!	Net!pay!paid!to!the!employee;	!	
!10.	!	Any!fringe!benefits!paid!to!approved!plans,!funds!or!programs!on!behalf!of!the!employee;!and	!	
!11.	!	Fringe!benefits!paid!in!cash!to!the!employee.	!	
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Each!public!work	s!contractor!must,!within!10!days!of!payment!of!wages,!submit!the!certified!payroll!record!to!the!	
public!body!or!the!lessor!which!contracted!for!the!public!works!project.	!	
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Each!public!works!contractor!which!employs!one!or!more!apprentices!on!a!public!works	!project!must!maintain!with!	
its!records!written!evidence!that!the!apprentice!or!apprentices!are!registered!in!an!approved!apprenticeship!program!
while!performing!work!on!the!project.	!	
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Unemployment Compensation Law	!(N.J.S.A.!43:21	,	1!et!seq.),!	!	
Temporary	 Disability Benefits Law	!(N.J.S.A.!43:21	,	25!et!seq.)!and!	!	
Family Leave Insurance Benefits Law	,!P.L.!2008,!c.!17.	!	
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Payroll!records	:!Each!employing!unit!must!maintain!a!record!for!each!worker!engaged!in!employment,!which!record!	
must!contain!the!following!info	rmation!about!the!worker:	!	
!	
!	1.!	!	Full!name,!address!and!social!security!number;	!	
!	2.!	!	Total!remuneration!paid!in!each!pay!period!showing!separately!cash,!including!commissions!and!bonuses;!the!
cash!value!of!all!compensation!in!any!medium!other!than!cash;!	gratuities!received!regularly!in!the!course!of!	
employment!if!reported!by!the!employee,!or!if!not!so!reported,!the!minimum!wage!rate!prescribed!under!
applicable!laws!of!this!State!or!of!the!United!States,!or!the!amount!of!remuneration!actually!received!by!t	he!	
employee,!whichever!is!higher,!and!service!charges!collected!by!the!employer!and!distributed!to!workers!in!lieu!
of!gratuities!and!tips;	!	
!	3.!	!	An!entry!under!the!heading!“special!payments”!of!the!amount!of!any!special!payments,!such!as!bonuses!and!
gifts,!	which!have!been!paid!during!the!pay!period!but!which!relate!to!employment!in!a!prior!period.!!The!	
following!shall!be!shown!separately!under!this!heading:!cash!payments,!cash!value!of!other!remuneration,!the!
nature!of!such!payments,!the!period!during!which!	the!services!were!performed!for!which!special!payments!were!	
payable;	!	
!	4.!	!	The!date!hired,!rehired!and!returned!to!work!after!temporary!layoff;	!	
!	5.!	!	The!date!separated!from!employment!and!the!reason!for!separation;	!	
!	6.!	!	Such!information!as!may!be!necessary!	to!determine!remuneration!on!a!calendar!week!basis;!and	!	
!	7.!	!	The!number!of!base!weeks!(as!the!term!“base!week”!is!defined!in!!N.J.S.A.!43:21	,	19(t))!and!wages.	!	
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MW	,	400!(3/18	)	!	3	!	
All!records!referred!to!in!1.!through!7.!above!must!be!kept!safe!and!readily!accessible!at!the!N	ew!Jersey!place!of!	
business!of!the!employing!unit.	!	
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All!records!referred!to!in!1.!through!7.!above!must!be!retained!for!the!current!calendar!year!and!for!the!four!
preceding!calendar!years.	!	
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Once!an!employer!becomes!inactive,!the!employer!must!keep!all!reco	rds!referred!to!in!1.!through!7.!above!for!the!	
subsequent!six!quarters.	!	
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Wage!reporting	:!Each!employer!(other!than!employers!of!domestic!service!workers)!must!electronically!file!a!WR	,	30,!	
“Employer!Report!of!Wages!Paid,”!with!the!Division!of!Revenue,!withi	n!the!Department!of!the!Treasury,!within!30!	
days!after!the!end!of!each!quarter.!!The!WR	,	30!lists!the!name,!social!security!number!and!wages!paid!to!each!	
employee!and!the!number!of!base!weeks!worked!by!the!employee!during!the!calendar!quarter.	!	
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Each!employe	r!of!domestic!service!workers!(as!the!term!“domestic!service!worker”!is!defined!at!N.J.A.C.!12:16	,	
13.7(b))!must!file!an!annual,!rather!than!quarterly,!WR	,	30!with!the!Division!of!Revenue,!within!the!Department!of!the!	
Treasury.	!	
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Contribution!reporting	:!Each!	employer!(other!than!employers!of!domestic!service!workers)!must!electronically!file!an!	
NJ	,	927,!“Employer’s!Quarterly!Report,”!with!the!Division!of!Revenue,!within!the!Department!of!the!Treasury,!and!	
remit!the!corresponding!unemployment!insurance,!suppleme	ntal!workforce!fund,!workforce!development!	
partnership!fund,!temporary!disability!insurance!and!family!leave!insurance!contribution!payments,!within!30!days!
after!the!end!of!each!quarter.!!The!NJ	,	927!lists!the!total!of!all!wages!paid,!the!wages!paid!in!exc	ess!of!the!taxable!	
maximum,!the!taxable!wages!on!which!contributions!are!due,!the!number!of!workers!employed!during!the!pay!
period,!the!number!of!workers!insured!under!a!“private!plan”!for!temporary!disability!insurance!and!the!number!of!
workers!insured!un	der!a!“private!plan”!for!family!leave!insurance.	!	
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Each!employer!of!domestic!service!workers!(as!the!term!“domestic!service!worker”!is!defined!in!N.J.A.C.!12:16	,	
13.11(c))!must!file!an!annual,!rather!than!quarterly,!NJ	,	927H,!“Domestic!Employer’s!Annual!Repor	t,”!with!the!Division!	
of!Revenue,!within!the!Department!of!the!Treasury.	!	
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Temporary!Disability!Insurance!and!Family!Leave!Insurance!information	:!Each!employer!must!retain!all!records!	
pertaining!to!any!election!to!discontinue!a!private!plan!for!temporary!di	sability!insurance!and/or!family!leave!	
insurance!benefits!and!must!make!such!records!available!for!inspection!by!the!Division!of!Temporary!Disability!
Insurance!for!a!one	,	year!period!from!the!date!that!the!private!plan!is!terminated.	!	
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Each!employer!having!a	!private!plan!for!temporary!disability!insurance!and/or!family!leave!insurance!must,!within!10!	
days!after!the!Division!of!Temporary!Disability!Insurance!has!mailed!the!employer!a!request!for!information!with!
respect!to!a!period!of!disability,!furnish!the!D	ivision!with!any!information!requested!or!known!to!the!employer!which!	
may!bear!upon!the!eligibility!of!the!claimant.	!	
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Each!employer!having!two!or!more!approved!private!plans!in!effect!during!a!calendar!half	,	year!or!any!portion!thereof!	
must,!on!or!before!	the!30	
th	
!day!following!the!close!of!the!calendar!half	,	year,!file!a!report!showing!the!amount!of!	
taxable!wages!paid!during!such!calendar!half	,	year!to!employees!while!covered!under!each!such!private!plan.	!	
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Each!employer!who!provides!temporary!disability!insu	rance!to!its!employees!through!a!self	,	insured!private!plan!	
must,!for!the!six	,	month!periods!ending!June!30!and!December!31!of!each!calendar!year!during!which!the!self	,	insured!	
private!plan!is!in!effect,!file!a!statement!with!the!Division!of!Temporary!Disabil	ity!Insurance,!on!or!before!the!30	
th	
!day!	
following!the!end!of!the!respective!six	,	month!period!showing:	!	
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!	1.	!	The!number!of!claims!received!during!the!six	,	month!period,	!

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MW	,	400!(3/18	)	!	4	!	
!	2.	!	The!number!of!claims!accepted!during!the!six	,	month!period,	!	
!	3.!	!	The!amount!of!benefit	s!paid!during!the!six	,	month!period,!and	!	
!	4.!	!	Such!other!information!as!the!Division!of!Temporary!Disability!Insurance!may!require!with!respect!to!the!
financial!ability!of!the!self	,	insurer!to!meet!the!self	,	insured’s!obligations!under!the!plan.	!	
!	
On!or!before	!the!30	
th	
!day!following!the!close!of!each!calendar!year!during!which!a!self	,	insured!private!plan!for!	
temporary!disability!insurance!is!in!effect,!the!employer!must!file!a!report!with!the!Division!of!Temporary!Disability!
Insurance!showing:	!	
!	
!	1.!	!	The!amount!	of!funds!available!at!the!beginning!of!that!year!for!payment!of!disability!benefits,	!	
!	2.!	!	The!amount!contributed!by!workers!during!that!year,	!	
!	3.!	!	The!amount!contributed!by!the!employer!during!that!year,	!	
!	4.!	!	The!amount!of!disability!benefits!paid!during!t	hat!year,	!	
!	5.!	!	Direct!cost!of!administration!of!the!plan!during!that!year,!and	!	
!	6.!	!	The!number!of!employees!covered!by!the!plan!as!of!December!31.	!	
!	
Each!employer!who!provides!family!leave!insurance!to!its!employees!through!a!self	,	insured!private!plan!must!	for!the!	
one	,	year!period!ending!December!31!of!each!calendar!year!during!which!a!self	,	insured!private!plan!is!in!effect!file!a!	
statement!with!the!Division!of!Temporary!Disability!Insurance,!on!or!before!the!30	
th	
!day!following!the!end!of!the!one	,	
year!period!	showing!the!following!information!with!regard!to!each!of!the!following!types!of!claims:!care!of!a!sick!	
child,!care!of!a!sick!spouse,!care!of!a!sick!domestic!partner,!care!of!a!sick!civil!union!partner,!care!of!a!sick!parent,!
bonding!by!biological!parent!wi	th!a!newborn!child,!bonding!by!domestic!partner!or!civil!union!partner!of!biological!	
parent!with!a!newborn!child,!bonding!by!individual!with!newly!adopted!child:	!	
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!	1.!	!	The!number!of!claims!for!family!leave!insurance!benefits!received!during!the!one	,	year!pe	riod,	!	
!	2.!	!	The!number!of!claims!for!family!leave!insurance!benefits!accepted!during!the!one	,	year!period,	!	
!	3.!	!	The!number!of!workers!who!received!family!leave!insurance!benefits!during!the!one	,	year!period,	!	
!	4.!	!	The!amount!of!family!leave!insurance!benefits!	paid!during!the!one	,	year!period,	!	
!	5.!	!	The!average!weekly!family!leave!insurance!benefit!during!the!one	,	year!period,	!	
!	6.!	!	The!amount!of!sick!leave,!vacation!leave!or!other!fully!paid!time,!which!resulted!in!reduced!benefit!duration!
during!the!one	,	year!perio	d,	!	
!	7.!	!	With!regard!solely!to!family!leave!insurance!benefit!claims!to!care!for!sick!family!members,!the!amount!of!
intermittent!family!leave!insurance!benefits!paid!during!the!one	,	year!period,!and	!	
!	8.!	!	The!average!duration!of!family!leave!insurance!benefit	s,!in!days,!during!the!one	,	year!period.	!	
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The!information!reported!in!1.!through!8.!above!must!be!broken!down!by!sex!and!by!age!group,!beginning!at!25!years!
and!under!and!increasing!in!increments!of!10.	!	
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On!or!before!the!30	
th	
!day!following!the!close!of!each	!calendar!year!during!which!a!self	,	insured!private!plan!for!family!	
leave!insurance!is!in!effect,!the!employer!must!file!a!report!with!the!Division!of!Temporary!Disability!Insurance!
showing:	!
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!	1.!	!	The!amount!of!funds!available!at!the!beginning!of!that!year!	for!payment!of!family!leave!insurance!benefits,	!	
!	2.	!	The!amount!contributed!by!workers!during!that!year,	!	
!	3.!	!	The!direct!cost!of!administration!of!the!plan!during!that!year,	!	
!	4.!	!	The!number!of!employees!covered!by!the!plan!as!of!December!31,!and	!	
!	5.!	!	Such!o	ther!information!as!the!Division!of!Temporary!Disability!Insurance!may!require!with!respect!to!the!	
financial!ability!of!the!self	,	insurer!to!meet!the!self	,	insured’s!obligation!under!the!plan.	!	
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MW	,	400!(3/18	)	!	5	!	
Workers’ Compensation Law	!(N.J.S.A.!34:15	,	1!et!seq.)	!	
!	
Upon!the	!happening!of!an!accident!or!the!occurrence!of!any!occupational!disease,!an!employer!who!has!insurance!	
coverage!or!utilizes!a!third	,	party!administrator!shall!promptly!furnish!the!insurance!carrier!or!the!third	,	party!	
administrator!with!accident!or!occupatio	nal!disease!information.	!	
!
Within!three!weeks!after!an!accident!or!upon!knowledge!of!the!occurrence!of!an!occupational!disease,!every!
insurance!carrier,!third	,	party!administrator,!statutory!non	,	insured!employer,!including!the!State,!counties,!	
municipalities	!and!school!districts,!and!duly!authorized!self	,	insured!employer!not!utilizing!a!third	,	party!administrator!	
must!file!a!report!designated!as!“first!notice!of!accident”!in!electronic!data!interchange!media!with!the!Division!of!
Workers’!Compensation!through!t	he!Compensation!Rating!and!Inspection!Bureau!in!a!format!prescribed!by!the!	
Compensation!Rating!and!Inspection!Bureau.!!When!filed!by!an!insurance!carrier!or!third	,	party!administrator,!the!	
report!must!also!be!sent!to!the!employer.!!If!the!employer!disagrees	!with!the!report,!the!employer!may!prepare!and!	
sign!an!amended!report!and!file!the!amended!report!with!the!insurance!carrier!or!third	,	party!administrator.!!The!	
amended!report!must!then!be!filed!electronically!with!the!Division!through!the!Compensation!Rati	ng!and!Inspection!	
Bureau.	!	
!
Every!insurance!carrier!providing!workers’!compensation!insurance!and!every!workers’!compensation!self	,	insured!	
employer!shall!designate!a!contact!person!who!is!responsible!for!responding!to!issues!concerning!medical!and!
temporary	!disability!benefits!where!no!claim!petition!has!been!filed!or!where!a!claim!petition!has!not!been!answered.!!	
The!full!name,!telephone!number,!mailing!address,!email!address!and!fax!number!of!the!contact!person!must!be!
submitted!to!the!Division!of!Workers’	!Compensation!utilizing!the!Division’s!contact!person!form!in!the!manner!	
instructed!on!the!form.	!	
!
Each!employer,!when!directed!to!do!so!by!the!Division!of!Workers’!Compensation,!must!submit!to!the!Division!of!
Workers’!Compensation!copies!of!such!medical!ce	rtificates!and!reports!as!it!may!have!on!file.	!	
!
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Gross Income Tax Act	!(N.J.S.A.!54A:1	,	1!et!seq.)	!	
!
Employer’s!Quarterly!Report	:!!The!Employer’s!Quarterly!Report,!NJ	,	927,!reports!New!Jersey!Gross!Income!Tax!	
withheld,!unemployment!insurance,!supplemental!	workforce!fund,!workforce!development!partnership!fund,!family!	
leave!insurance!and!temporary!disability!insurance!wage!and!withholding!information.	!	
!
Each!employer!is!required!to!electronically!file!an!Employer’s!Quarterly!Report,!NJ	,	927,!for!each!calendar!	quarter,!	
regardless!of!the!amount!of!tax!actually!due!for!a!particular!quarter.!!Quarterly!reports!are!due!on!the!30th!day!of!the!
month!following!the!end!of!each!quarter.	!	
!
Employers!of!“domestic!service!workers”!may!report!and!pay!New!Jersey!Gross!Income!T	ax!withheld!on!an!annual,!	
rather!than!quarterly,!basis!on!an!NJ	,	927H.	!	
!
Records!to!be!kept	:!Every!employer!is!required!to!keep!all!pertinent!records!available!for!inspection!by!authorized!	
representatives!of!the!New!Jersey!Division!of!Taxation.!!Such!records	!must!include!the!following:	!	
!
!	1.!	!	The!amounts!and!dates!of!all!wage!payments!subject!to!New!Jersey!Gross!Income!Tax;	!	
!	2.!	!	The!names,!addresses!and!occupations!of!employees!receiving!such!payments;	!	
!	3.!	!	The!periods!of!their!employment;	!	
!	4.!	!	Their!social!se	curity!numbers;	!	
!	5.!	!	Their!withholding!exemption!certificates;	!	
!	6.!	!	The!employer’s!New!Jersey!Taxpayer!Identification!Number;	!	
!	7.!	!	Record!of!weekly,!monthly,!quarterly!remittances!and/or!returns!and!annual!returns!filed;	!

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MW	,	400!(3/18	)	!	6	!	
!	8.!	!	The!dates!and!amounts!of!payme	nts!made;!and	!	
!	9.!	!	Days!worked!inside!and!outside!of!New!Jersey!for!all!nonresident!employees.	!	
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Contact Information	 	
!
If!an!employee!or!an!employee’s!authorized!representative!wishes!to!contact!a!State!representative!in!order!to!
provide!information!to!or!	file!a!complaint!with!the!representative!regarding!an!employer’s!possible!failure!to!meet!	
any!of!the!requirements!set!forth!above,!he!or!she!may!use!the!following!contact!information:	!	
!
For!possible!failure!to!meet!the!record!keeping!or!reporting!requirements!of!the!	Wage%Payment%Law	,!	Wage%and%Hour%	
Law	!or!	Prevailing%Wage%Act	:	!	
!
Phone:	!	609	,	292	,	2305	!	
E	,	mail:!	!	wagehour@dol.	nj.gov	!	
Mail:	!	New!Jersey!Department!of!Labor!and!Workforce!Development	!	
!	D	ivision!of!Wage!and!Hour!Compliance	!	
!	P.O.!Box!389	!	
!	Trenton,!NJ!08625	,	0389	!	
!
For!possible!failure!to!meet!the!record!keeping!or!reporting!requirements!of!the!	Unemployment%Compensation%Law	,	%	
Temporary%Disability%Benefits%Law%	or	%Family%Leave%Insurance%Benefits%	Law	:	!	
!
Phone:	!	609	,	292	,	2	810	!	
E	,	mail:	!	emplaccts	@dol.	nj.gov	!	
Mail:	!	New!Jersey!Department!of!Labor!and!Workforce!Development	!	
!	Division!of!Employer!Accounts	!	
!	P.O.!Box!947	!	
!	Trenton,!NJ!08625	,	0947	!	
!
For!possible!failure!to!meet!the!record!keeping!or!reporting!require	ments!of!the!	Workers’%Compensation%Law	:	!	
!
Phone:	!	609	,	292	,	2515	!	
E	,	mail:	!	dwc	@dol.	nj.gov	!	
Mail:	!	New!Jersey!Department!of!Labor!and!Workforce!Development	!	
!	Division!of!Workers’!Compensation	!	
!	P.O.!Box!381	!	
!	Trenton,!NJ!08625	,	0381	!	
!
For!possible!failure!to!meet!the!record!keeping!or!reporting!requirements!of!the!	Gross%Income%Tax%Act	:	!	
!
Phone:	!	609	,	292	,	6400	!	
E	,	mail:	!	[email protected]	!	
Mail:	!	New!Jersey!Department!of!the!Treasury	!	
Division!of!Taxation	!•!	Information!and!	Publications!Branch	!	
!	P.O.!Box!281	!	
!	Tre	nton,!NJ!08625	,	0281	!	
!
!
!	
!	
This8notice8must8be8conspicuously8posted.8Not8later8than8
December87,82011,8each8employ	ee8must8also8be8provided8a8written8	
copy8of8the8notice8or,8for8employees8hired8after8November87,82011,8
a8written8copy8of8the8notice8must8be8provided8at8the8time8of8the8
employee’s8hiring.8See8N.J.A.C.812:2	I	1.38for8alternate8methods8of8	
posting8and8distributio	n8by8electronic8means.	!