New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 19 - DEFINITIONS USED BY EMPLOYMENT SECURITY AGENCY AND SPECIAL EMPLOYMENT RELATIONSHIPS
Subchapter 1 - GENERAL PROVISIONS
Section 12:19-1.4 - Special employers
Universal Citation: NJ Admin Code 12:19-1.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following situations outline special employment relationships which exist for tax purposes:
1. A crew leader shall be considered the employer
of the crew which the crew leader has provided to the agricultural entity if:
i. The agreement between the farmer and the crew
leader complies with all Federal and State laws and regulations, including the
payment of applicable employment taxes and minimum wage;
ii. The crew leader has completed and submitted
Department of Labor and Workforce Development Form UC-1CL, "Status Report of Crew
Leader Employing Unit"; and
iii. The
crew leader has met all the requirements of the Federal Migrant and Seasonal
Agricultural Worker Protection Act,
29 U.S.C. §§
1801 et seq., and the New Jersey Crew Leader
Registration Act,
34:8A-7 et seq.
2. The entity for whom the services of the crew
are performed shall be considered the employer of both the crew leader and the crew
if the registration of the crew leader under the Federal Migrant and Seasonal
Agricultural Worker Protection Act and the New Jersey Crew Leader Registration Act
is revoked. The entity will be considered the employer from the first day on which
services were performed following revocation.
(b) For purposes of N.J.S.A. 34:8-24 et seq., an employment agency is not an "employer," but maintaining a license as an employment agency in no way precludes the Commission of Labor and Workforce Development from determining that the employment agency is an "employer" for purposes of the Unemployment Compensation Law, 43:21-1 et seq.
1. Entities or persons registering under N.J.S.A.
34:8-24 should make a separate inquiry to the Department of Labor and Workforce
Development for a determination as to their status under
43:21-1 et seq.
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