New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 2 - RECORDS
Section 12:16-2.2 - Individual worker records

1. Full name, address, and Social Security account number;

2. Total remuneration paid in each pay period showing separately cash, including commissions and bonuses; the cash value of all compensation in any medium other than cash; gratuities received regularly in the course of employment if reported by the employee, or if not so reported, the minimum wage rate prescribed under applicable laws of this State or of the United States, or the amount of remuneration actually received by the employee, whichever is the higher, and service charges collected by the employer and distributed to workers in lieu of gratuities and tips;

3. An entry under the heading "special payments" of the amount of any special payments such as bonuses and gifts which have been paid during the pay period but which relate to employment in a prior period. The following shall be shown separately under this heading: cash payments, cash value of other remuneration, the nature of such payments, the period during which the services were performed for which special payments were payable;

4. The date hired, rehired and returned to work after temporary layoff. The date separated from employment and the reason for such separation;

5. Such information as may be necessary to determine remuneration on a calendar week basis.

6. The number of base weeks (see 43:21-19(t) ) and wages.