New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 7 - WITHHOLDING AND REPORTING OF TAX
Section 18:35-7.11 - Domestic employees

Universal Citation: NJ Admin Code 18:35-7.11

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Employers of domestic workers shall report and remit gross income tax withholding and unemployment and disability insurance for these employees on an annual basis on Form NJ-927H, the Employer's Annual Report.

(b) A domestic worker is considered to be an employee working in the private home of an employer; such domestic workers include, without limitation: a babysitter, nanny, health aide, nurse, maid or yard worker, etc.

(c) Employers of domestic workers must file the Employer Report of Wages Paid (Form WR-30) on an annual basis. For the calendar year ending December 31, the report is due January 31 following the closing of the calendar year.

(d) The following concern taxpayer identification numbers:

1. Employers having both domestic employees and business employees shall have two separate taxpayer identification numbers--one for domestic employees and the other for business employees. Such employers file Form NJ-927H for their domestic employees and Form NJ-927 for their business employees.

2. If the employer is a sole proprietor and files under one taxpayer identification number, the employer is permitted to combine both the domestic employees and the business employees on Form NJ-927 and file it quarterly.

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