New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 13 - REPORTS
Section 12:16-13.4 - Penalty abatement
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The Controller or his or her designee may remit or abate unpaid penalties in whole or in part for good cause if the employer fulfills the following requirements:
(b) The Department will consider the following factors in evaluating a request for penalty abatement:
(c) Penalty abatement consideration will be based upon the written submissions of the employer and the records on file in the Department, unless it is determined that a material and controlling dispute of fact exists.
(d) When abatement is granted for only a part of the penalty, the employer must make payment of all unabated penalty within 30 days of the date of notification of the decision of the Controller or his or her designee. If this condition is not met, the abatement may be rescinded.
(e) Request for reconsideration must be submitted within 30 days of receipt of the penalty abatement determination. The request must show the following:
(f) All decisions made by the Controller or his or her designee concerning penalty abatement shall be the final administrative decision of the Department. An appeal of a final decision shall be made to the Appellate Division of the New Jersey Superior Court.