New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 15 - JOINT ACCOUNTS
Section 12:16-15.5 - Modification of a voluntary joint account

(a) Another employer may be added to an existing voluntary joint account if all the employers involved jointly make application for a new voluntary joint account and comply with the requirements of this subchapter.

(b) If during any calendar year an employing unit participating in a voluntary joint account ceases to be an employer under the New Jersey Unemployment Compensation Law, or ceases to be owned or controlled by the same interests, such employing unit shall be separated from the voluntary joint account as of the first day of such calendar year, but shall continue for the current fiscal year with the contribution rate computed under the voluntary joint account.