APPENDIX
Explanation
of "Covered Employment"
The covered employment data illustrated in this report refer to the
workers of employers subject to the New Jersey Unemployment Compensation
Law. Basically, this includes employing
units which in either the current or the preceding calendar year paid
remuneration for employment in the amount of $1,000.00 or more.
The term "employment" does not include the following:
1. Agricultural
labor performed prior to January 1, 1978 or agricultural labor performed after
December 31, 1977 in employing units not meeting specific remunerative or
employment level requirements;
2. Domestic
service performed in a private home prior to January 1,1978 or domestic service
performed in a private home after December 31, 1977 where an employing unit paid cash remuneration of
less than $1,000.00 for such service in every quarter in the current or
preceding calendar year;
3. Service
performed by an individual in the employ of his/her son or daughter, or his/her
father or mother;
4. Service
performed in the employ of state hospitals or state institutions of higher
learning prior to January 1, 1978;
5. Service
performed in the employ of this State or any of its political divisions prior to
January 1, 1978;
6. Service
performed in the employ of any other states or their political subdivisions
exempt from the Federal Unemployment Tax Act;
7. Service
performed in the employ of the United States Government or of an instrumentality
of the United States, unless the Congress of the United States permits
coverage;
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8. Services
performed in the employ of fraternal beneficiary societies, orders or
associations operating under the lodge system or for the exclusive benefit of
the members of a fraternity itself operating under the lodge system and
providing for the payment of life, sick, accident, or other benefits to the
members of such society, order or association, or their dependents;
9. Services
performed as a member of the board of directors, board of trustees, a board of
managers, or a committee of any bank, building and loan, or savings and loan
association, incorporated or organizated under the laws of this State or the
United States where such services do not constitute the principal employment of
the individual;
10. Service
with respect to which unemployment compensation is payable under an
unemployment insurance program established by an act of Congress;
11. Service
performed by agents of mutual fund brokers or dealers in the sale of mutual
funds or other securities, by agents of insurance companies, exclusive of
industrial insurance agents, or by agents of investment companies, if the
compensation to such agents for such services is wholly on a commission basis;
12. Services
performed by real estate salespersons or brokers who are compensated wholly on
a commission basis;
13. Services
performed in the employ of a veterans' organization chartered by an act of
Congress or of any auxiliary thereof, no part of the net earnings of which
organization, or auxiliary thereof, insures to the benefit of any private
shareholder or individual;
14. Service
performed for or in behalf of the owner or operator of any theater, ballroom,
amusement hall or other place of entertainment, not in excess of 10 weeks in
any calendar year for the same owner or operator, by any leader or musician of
a band or orchestra, commonly called a "name band", entertainer,
vaudeville artist, actor, actress, singer or other entertainers;
15. Services
performed after January 1, 1973 by an individual for a labor union
organization, known and recognized as a union local, as a member of a committee
or committees reimbursed by the union local for time lost from regular
employment, or as a part-time officer of a union local and the remuneration for
such services is less than $1,000.00 in a calendar year;
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16. Services
performed in a sale or distribution of merchandise by home-to-home salespersons
or in-the-home demonstrators whose remuneration consists wholly of commissions
or commissions and bonuses;
17. Service
performed in the employ of a foreign government, including service as a
consular, nondiplomatic representative, or other officer or employee;
18. Service
performed in the employ of an instrumentality wholly owned by a foreign
government if a reciprocal exemption is granted by that government;
19. Service
in the employ of an international organization entitled to enjoy the
privileges, exemptions and immunities under the International Organization
Immunities Act;
20. Service
covered by an election duly approved by an agency charged with the
administration of any other state or Federal Unemployment Compensation or
Employment Security Law;
21. Service
in a school, college, or university by a student or by the spouse of a student,
if the spouse is advised that the employment is part of a program of financial
aid for the student;
22. Service
performed by an individual under the age of 22 enrolled at a nonprofit or
public educational institution as part of a work-study program, if the
institution certified the employee as a participant in the program;
23. Service
performed in the employ of a hospital as a student nurse, or intern, or by a
patient of the hospital;
24. Services
performed in the employ of a church or convention of association of churches,
or an organization operated primarily for religious purposes;
25. Services
performed by a duly ordained, commissioned, or a licensed minister of a church
in the exercise of his/her ministry or by a member of a religious order in the
exercise of duties required by such order;
26. Service
performed by an individual in the exercise of duties as an elected official,
member of a legislative body, or a member of the Judiciary, of a state or
political subdivision;
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27. Service
performed by an individual in the exercise of duties as a member of the State
National Guard or Air National Guard, or as an employee serving on a temporary
basis in case of fire, storm, snow, earthquake, flood or similar emergency;
28. Service
performed by an individual in the exercise of duties in a position which, under
or pursuant to the laws of New Jersey, is designated as a major nontenure
policymaking position;
29. Services
performed by an individual receiving rehabilitation or remunerative work in a
facility conducted for the purpose of carrying out a program of rehabilitation;
30. Services
performed by an individual receiving work-relief or work-training as part of an
unemployment work-relief or work-training program;
31. Service
performed by an inmate of a custodial or penal institution;
32. Service
performed in the employ of a elementary or secondary school operating under a
church charter.
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Statements included here are intended
for general information and do not have the effect of law or regulation.
For a complete description of exemptions
with caveats, please see New Jersey Unemployment Compensation Law R.S. 43:21-19(i)(7).
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