An employer is a person or organization including organizations for whom an individual performs a service as an employee. It includes every employer maintaining an office or transacting business within this state and making a payment of wages subject to the New Jersey Income Tax, resident or nonresident.
An employer usually provides a place to work and the necessary tools to perform services for which they were hired. An employer has the right to set work hours, assign tasks, specify the methods used to perform those tasks and fire the employee.
If you meet this definition of an “employer”, you as an employer must understand your wage reporting and withholding responsibilities.
Your Wage Reporting and Withholding Responsibilities
