If you start a business and employ one or more individuals and pay wages of $1,000 or more in a calendar year, you may be subject to the law.
If you acquire the organization, trade or business, or substantially all the assets of an employing unit which is already subject to the law, you immediately become a subject employer.
If you are subject to the provisions of the Federal Unemployment Tax Act, you automatically become subject under the law, unless the services performed are specifically excluded under the New Jersey law. An employing unit is generally subject to FUTA if it had covered employment during some portion of a day in 20 different calendar weeks within the calendar year or had a quarterly payroll of $1,500 or more.
NOTE: Agricultural Employers You are liable for contributions on wages paid to agricultural employees if:
Domestic Employers In order for you to become subject to the law, you must have paid gross cash remuneration of at least $1,000 to domestic labor in a calendar quarter.
This article is intended to be helpful and informative. But even common legal matters can become complex and stressful. A qualified employment lawyer can address your particular legal needs, explain the law, and represent you in court. Take the first step now and contact an attorney in your area from our directory to discuss your specific legal situation.