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New Jersey Unemployment Insurance Posters

August 25th, 2006 Posted by Emily

Every individual, group of individuals, firm or organization that employs one or more persons on a permanent, temporary or part-time basis, whether or not they are subject to unemployment compensation law, must maintain and retain for the current year and four preceding calendar years records of each individual worker, including full name, address, and Social Security number; the date hired, rehired, and returned to work after temporary layoff; the date separated from employment and the reason for such separation; the number of base weeks and wages; total remuneration paid; the full name of each employee and the days of the calendar week in which work was performed for remuneration; the beginning and ending dates of each pay period; the total amount of wages paid to each employee in each pay period; and the total remuneration paid to all such individuals combined, separately by money and other remuneration in each pay period and in all pay periods within each quarter. This information is noted on the New Jersey Unemployment Insurance posters.

Gross wages include every form of remuneration paid to an employee either directly or indirectly, including salary (sick leave pay, vacation pay, holiday pay, back pay awards), commissions, bonuses, and the cash value of all compensation in any medium other than cash as actually paid or otherwise distributed to the employee during the reported quarter. Payments in kind for personal service such as meals, board, or lodging received by a worker from his employing unit in addition to or in lieu of (rather than as deduction from) money are deemed to be remuneration.

In addition to keeping information on file, employers must also keep posted New Jersey Unemployment Insurance posters in a location that is visible to all employees.

When unemployment benefits are paid to a claimant, a charge equal to the benefit amount is made to the account of the employer for whom the individual worked. If the claimant worked for more than one employer during the period on which the benefits are based, each base year employer is charged proportionally for each benefit payment, which is determined by the amount of wages that the employer paid the claimant during the base year and total wages received during that period. That is, under proportional charging, all base year chargeable employers share in the cost of each week of benefit payments. Claimants will learn of this rule by reading the posted New Jersey Unemployment Insurance posters.

The employer is notified of these charges quarterly on the form B-187Q, “Unemployment Benefits Charged to Experience Rating Account.” employers should check these listings carefully against their payroll records to help prevent incorrect charges and improper benefit payments.

The New Jersey Unemployment Insurance posters are currently available reflecting all the latest information.