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 12:10-2.7 - Compensation

(a) For the purpose of completing the Annual Equal Pay Report for Qualifying Services, the covered employer shall consider an employee's annual compensation to be the amount contained within Box #1 of the employee's Internal Revenue Service Form W-2 (which lists the employee's total taxable wages, tips, and other compensation).

(b) Once the covered employer has established the employee's annual compensation using the method prescribed in (a) above, the covered employer shall report the employee's compensation on the Annual Equal Pay Report for Qualifying Services as within one of the following pay bands: