What Are The Criteria That Determine Liability For Unemployment Taxes?
If you start a business and employ one or more individuals and pay wages of $1,000 or more in a calendar year, you may be subject to the law.
If you acquire the organization, trade or business, or substantially all the assets of an employing unit which is already subject to the law, you immediately become a subject employer.
If you are subject to the provisions of the Federal Unemployment Tax Act, you automatically become subject under the law, unless the services performed are specifically excluded under the New Jersey law. An employing unit is generally subject to FUTA if it had covered employment during some portion of a day in 20 different calendar weeks within the calendar year or had a quarterly payroll of $1,500 or more.
NOTE: Agricultural Employers You are liable for contributions on wages paid to agricultural employees if:
- You were already a registered employer, or
- Not registered, you were or became subject to the Law, having paid wages of $1,000 or more in a calendar year to one or more workers for services performed in a nonagricultural 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
- Not subject under the above provisions, you:
- Paid gross cash remuneration of $20,000 or more to individuals employed in agricultural labor during any calendar quarter or
- Employed ten 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.
Domestic Employers In order for you to become subject to the law, you must have paid gross cash remuneration of at least $1,000 to domestic labor in a calendar quarter.
The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.
Additional Employment Law for Employees Articles
- What is the minimum wage in New Jersey?
- When Is Overtime Pay Due?
- What Can I Do If My Employer Does Not Pay Me All The Money I Am Owed?
- How Often Must An Employee Be Paid?
- Are Employers Required To Pay Benefits (Vacation, Sick, Severance, Holiday Pay)?
- Can My Employer Fire Me Without Reason Or Notice?
- Am I Entitled To Rest Or Lunch Breaks?
- When Does An Employer Have To Pay Final Wages To A Terminated Employee?
- Are All Employees Working In New Jersey Covered By The Laws Enforced By The Division Of Wage And Hour Compliance?
- Is An Employment Certificate Required For Employment Of A Minor?
- Are Certain Occupations Prohibited For Minors?
- Are There Limits On The Hours That A Minor May Work?
- What Are The Eligibility Requirements?
- How Do I File An Initial Claim For Unemployment Benefits?
- What Is The Weekly Benefit Amount?
- How Do I File For Continued Weekly Benefits?
- Are Unemployment Benefits Taxable?
- What Will Happen If I Am Overpaid?
- What Can I Do If I Disagree With A Denial Of Benefits?
- As An Employer, What Are My Responsibilities For Tax And Wage Reporting?
- How Do I Receive The Quarterly Reports I Must File?
- What Specific Information Is Required From Employers On Wage Reports?
- What Are The Eligibility Requirements For A Reimbursement Account?
- How Are Unemployment Benefits Charged To My Account?