New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS
Subchapter 21 - RELIEF FROM BENEFIT CHARGES
Section 12:17-21.1 - General provisions
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Whenever a claimant is paid unemployment benefits, his or her former employers' experience rating accounts shall be charged for the amount of benefits paid to the claimant. These charges shall be made in proportion to the wages paid by the employer during the base year of the claimant as compared with the total wages paid by all of his or her employers during the same period.
(b) An employer may impact the determination of the contribution rate by maintaining necessary records and information and providing same to the Division. Such information shall enable the Division of Employer Accounts to charge employer accounts properly and relieve charges under certain conditions.
(c) This subchapter shall apply to claims filed on or after January 4, 1998.
(d) This subchapter does not apply to governmental entities, whose benefit financing provisions are set forth in 43:21-7.3 and those nonprofit organizations liable for payment in lieu of contributions on the basis set forth in 43:21-7.2. This subchapter also does not apply to unemployment benefits paid to Federal employees and ex-service members which are fully financed by Federal funds.