New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 16 - CONTRIBUTIONS, RECORDS, AND REPORTS
Subchapter 5 - CONTRIBUTIONS BY EMPLOYERS
Section 12:16-5.6 - Voluntary payment of additional contributions
Current through Register Vol. 56, No. 6, March 18, 2024
(a) A voluntary payment of an additional contribution must be made within 30 days after the date of mailing of the Form AC-174.1, Notice of Employer Contribution Rate, unless, for good cause, the date of payment has been extended by the Controller or his or her designee for not more than an additional 60 days or October 28, whichever is earlier. A request for an extension for good cause must be made in writing to the Controller or his or her designee within the initial 30 day period.
(b) No payment forwarded as an additional contribution will be applied to the recomputation of an employer's rate for the current tax year (July 1-June 30) if the employer has any reporting or payment delinquency as to any period prior to the current tax year. In such case, the remittance will be first applied to the past indebtedness and the balance, if any, will be considered as an additional contribution.
(c) Any adjustment resulting from the payment of an additional contribution shall be made only in the form of a credit against accrued or future contributions.
(d) The voluntary payment of additional contributions will not affect employers having one of the following:
(e) The determination of the amount of an additional contribution is the sole responsibility of the employer.