Division of Employer Accounts

Unemployment Insurance

woman in an office

The New Jersey Unemployment Compensation Law places certain responsibilities on all individuals, groups of individuals, firms and organizations that employ one or more persons on a permanent, temporary or part-time basis, whether or not such employers are required to pay unemployment insurance taxes.

Whether or not you are an employer subject to the Unemployment Compensation Law, you are required to give any information requested by the New Jersey Department of Labor and Workforce Development concerning wages paid to an employee or former employee, and/or the reason why such person is no longer working for you.

So that the Department may ascertain which employers are liable for contributions, verify the correctness of amounts paid as contributions by each employer, and compute the amount and duration of benefits to which eligible workers are entitled, all employing units are required to keep the following records.