New Jersey § 18a:66-32

§ 18a:66-32.

Upon the employment of a person to whom this article may apply, his employer shall

inform him of his duties and obligations under this article as a condition of his

employment; the employer shall notify the retirement system of such appointment within

10 days thereafter; it shall keep such records and from time to time furnish such

information as the retirement system may require; deduct the proportion of salary

and extra salary deductions as certified by the retirement system, transfer each of

the amounts so deducted to the retirement system; and shall transmit to the retirement

system monthly or at such intervals as the system designates a detailed statement

of all amounts so paid. If payment in full, representing the monthly or biweekly transmittal and report

of salary deductions, is not made within 15 days of the due date established by the

retirement system, interest at the rate of 6% per annum shall commence to run against

the total transmittal of salary deductions for the period on the first day after such

fifteenth day. Any failure on the part of the employer to comply with the provisions of this section

shall constitute a default, and the State Department of Education may withhold school

moneys from the district until the default is made good. Where an employer fails to notify the retirement system of a teacher's employment

and more than one year has elapsed from the compulsory enrollment date of such teacher,

the employer shall be liable for the payment, with interest of 6% per annum, to the

contingent reserve fund which would otherwise have been required of, and timely paid,

by the state.