New Jersey § 43:21-8

§ 43:21-8.

(a) Any employing unit which is or becomes an employer subject to this chapter ( R.S. 43:21-1 et seq. ) within any calendar year shall be subject to this chapter ( R.S. 43:21-1 et seq. ) during the whole of such calendar year. (b) Except as otherwise provided in subsection (c) of this section, an employing unit

shall cease to be an employer subject to this chapter ( R.S. 43:21-1 et seq. ) only as of January 1 of any calendar year, if (1) The employing unit files with the division prior to February 1 of such year, a

written application for termination of coverage, and the division finds that the employing

unit did not pay wages in the amount of $1,000.00 or more within the preceding calendar

year for employment subject to this chapter ( R.S. 43:21-1 et seq. ) or (2) The division finds that during the 2 calendar years preceding such January 1,

there was no day on which such employing unit employed one or more individuals in

employment subject to this chapter ( R.S. 43:21-1 et seq. ). For the purpose of this subsection, the employing units mentioned in section 43:21-19(h)(2),

(3) or (4) of the Revised Statutes shall be treated as a single employing unit. (c)(1) An employing unit, not otherwise subject to this chapter ( R.S. 43:21-1 et seq. ), which files with the division its written election to become an employer subject

hereto for not less than 2 calendar years shall become an employer subject hereto,

to the same extent as all other employers, as of the date of filing of such election

or as of an earlier date if approved by the division, and shall cease to be subject

to this chapter ( R.S. 43:21-1 et seq. ) as of January 1 of any calendar year subsequent to such period of election, only,

if, prior to February 1, of such calendar year, such employing unit has filed with

the division a written notice to that effect and it meets the conditions for termination

of coverage set forth in subsection (b) hereof. (2) If an employing unit for which services are performed that do not constitute employment

as defined in this chapter ( R.S. 43:21-1 et seq. ) files with the division its written election that all such services performed by

individuals in its employ in one or more distinct establishments or places of business

shall be deemed to constitute employment for all purposes of this chapter ( R.S. 43:21-1 et seq. ) for not less than 2 calendar years such services shall be deemed to constitute employment

subject to this chapter ( R.S. 43:21-1 et seq. ) as of the date of the filing of such election, or as of an earlier date if approved

by the division, and shall cease to be subject to this chapter ( R.S. 43:21-1 et seq. ) as of January 1 of any calendar year subsequent to such period of election, only,

if, (A) prior to February 1 of such calendar year, such employing unit has filed with

the division a written notice to that effect, or (B) the division finds that during

the 2 calendar years preceding such January 1, there was no day on which such services

were performed for the employing unit.