New Jersey § 43:21-7
Full text of New Jersey New Jersey Statutes § 43:21-7, with citation guidance and answers to common questions.
§ 43:21-7.
a. The costs of any unemployment compensation benefits paid to employees of an employer
during the public health emergency and state of emergency declared by the Governor
on March 9, 2020, and any subsequent extensions of that public health emergency and
state of emergency, shall not be considered when calculating that employer's reserve
ratio for the purposes of determining the rate of the employer's contributions to
the State unemployment compensation fund pursuant to R.S.43:21-7 . b. Any employer that is a nonprofit organization which elects to make payments in lieu of contributions pursuant
to section 3 of P.L.1971, c. 346 ( C.43:21-7.2 ) or is a governmental entity or instrumentality which elects to make payments in lieu of contributions
pursuant to section 4 of P.L.1971, c. 346 ( C.43:21-7.3 ), shall not be liable for payments in lieu of contributions with respect to the payments of unemployment compensation benefits made pursuant to either of those
two sections during the public health emergency and state of emergency declared by
the Governor on March 9, 2020, and any subsequent extensions of that public health
emergency and state of emergency , except that the employer shall be required to make payments in lieu of contributions
from any available funds held in trust for that purpose from contributions made by
its employees . Any portion of the payments of unemployment benefits which are not paid from the employee
contributions held in trust or from funds provided by the federal government pursuant
to the federal CARES Act, public law 116-136, pursuant to section 9012 of the American
Rescue Plan Act of 2021, or pursuant to any other applicable federal law, shall not
result in a liability for the employer but shall be regarded as State liability relief
to the employer and shall be paid from the unemployment compensation fund. Any reimbursing employer who, prior to the effective date of this act, made payments
in lieu of contributions during the public health emergency shall be entitled to a
reimbursement from the unemployment compensation fund of all of those payments in
lieu of contributions made during this period, except that the employer shall not
be reimbursed for payments made in lieu of contributions from funds held in trust
for that purpose from contributions made by its employees.
Frequently Asked Questions About New Jersey § 43:21-7
What does New Jersey Statutes § 43:21-7 cover?
Section 43:21-7 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 43:21-7?
A common citation format is "New Jersey Statutes § 43:21-7" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 43:21-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.