New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 10 - PUBLIC WORKS CONTRACTOR AND QUALIFYING SERVICES CONTRACTOR REPORTING REQUIREMENTS UNDER THE DIANE B. ALLEN EQUAL PAY ACT, P.L. 2018, c. 9, Section 5 (N.J.S.A. 34:11-56.14)
Subchapter 2 - REPORTING REQUIREMENT FOR QUALIFYING SERVICES
Section 12:10-2.2 - Establishment

(a) An employer doing business at only one establishment in one location shall complete a single Annual Equal Pay Report for Qualifying Services.

(b) A covered employer doing business at more than one establishment shall complete the following:

(c) For the purpose of this section, the term "establishment" shall mean a single physical location where business is conducted or where services or industrial operations are performed. Units at different physical locations, even though engaged in the same kind of business operation, must be reported as separate establishments.

(d) For physically dispersed activities, it is not necessary to list separately each individual site or project, unless it is treated by the employer as a separate legal entity. For these types of activities, the employer shall list as establishments only those relatively permanent main or branch offices that are either directly responsible for supervising such dispersed activities or are the base from which personnel or equipment operate to carry out these activities.

(e) Where an employee works from home, he or she shall be reported as if working at the establishment where his or her supervisor is reported to work.