New Jersey § 43:21-11

§ 43:21-11.

a. Notwithstanding the provisions of subsection (a) of R.S.43:21-14 and subparagraph (E) of paragraph (1) of subsection (d) of R.S.43:21-7 to the contrary, except for an employer also liable for making or withholding contributions

with respect to remuneration for services rendered other than for domestic service,

returns reporting employer and employee contributions with respect to domestic service

shall be filed on a calendar year basis. Such a return shall be filed on or before January 31 following the close of the

calendar year, and the amount of contributions shall be paid over to the Director

of the Division of Revenue in the Department of the Treasury at that time. b. Notwithstanding the provisions of R.S.43:21-16 or any other law to the contrary, the contributions due pursuant to subsection a.

of this section shall be treated as taxes due pursuant to N.J.S.54A:1-1 et seq. , subject to the provisions of section 1 of P.L.1999, c. 94 ( C.54A:9-17.2 ). c. The Commissioner of the Department of Labor, in consultation with Director of the

Division of Revenue in the Department of the Treasury, shall prescribe such regulations

as the commissioner deems necessary to carry out the purpose of allowing employers

to convert from a quarterly system of payments and filing to annual filing, and to

simplify employer filing by allowing the combination of unemployment compensation,

disability benefits and gross income tax remittance for reporting and payment purposes

for employees providing domestic services. d. Notwithstanding the provisions of subsection a. of this section, an employer subject

to the provisions of this section shall, within 10 days of the separation from employment

of an employee in domestic service whose contributions are treated as taxes pursuant

to the provisions of this section, report to the Commissioner of the Department of

Labor, on a form determined by the commissioner, wage information for all completed

calendar quarters of employment not previously reported and such other separation

information as may be required to properly process an unemployment compensation claim. e. For the purposes of this section, “ domestic service ” means domestic service as an employee in a private home of the employer, such as

service as a babysitter, nanny, health aide, private nurse, maid, caretaker, yard

worker or similar domestic employee.