180-26 - Exhibit A. CDBG 2025 SPECS_compressed.pdf

3. An entry under the heading “special payments” of the amount of any special payments, such as bonuses and gifts, which have been paid during the Pay period but which relate to employment in a Prior period. The following shall be shown separately under this heading: cash payments, cash value of other remuneration, the nature of such Payments, the period during which the services were performed for which special payments were payable; 4. The date hired, rehired and returned to work after temporary layoff; 5. The date separated from employment and the reason for separation; 6. Such information as may be necessary to determine remuneration on a calendar week basis; and 7. The number of base weeks (as the term “base week” is defined in N.J.S.A. 43:21-19(t)) and wages. All records referred to in 1. through 7. above must be kept safe and readily accessible at the New Jersey place of business of the employing unit. All records referred to in 1, through 7. above must be retained for the current calendar year and for the four preceding calendar years. Once an employer becomes inactive, the employer must keep all records referred to in 1. through 7. above for the subsequent six quarters. Wage reporting: Each employer (other than employers of domestic service workers) must electronically file a WR-30, “Employer Report of Wages Paid,” with the Division of Revenue, within the Department of the Treasury, within 30 days after the end of each quarter. The WR-30 lists the name, social security number and wages paid to each employee and the number of base weeks worked by the employee during the calendar quarter. Each employer of domestic service workers (as the term “domestic service worker” is defined at N.J.A.C. 12:16-13.7(b)) must file an annual, rather than quarterly, WR-30 with the Division of Revenue, within the Department of the Treasury. Contribution_reporting: Each employer (other than employers of domestic service workers) must electronically file an NJ-927, “Employer’s Quarterly Report,” with the Division of Revenue, within the Department of the Treasury, and remit the corresponding unemployment insurance, supplemental workforce fund, workforce development partnership fund, temporary disability insurance and family leave insurance contribution payments, within 30 days after the end of each quarter. The NJ-927 lists the total of all wages paid, the wages

partnership fund, temporary disability insurance and family leave insurance contribution payments, within 30 days after the end of each quarter. The NJ-927 lists the total of all wages paid, the wages paid in excess of the taxable maximum, the taxable wages on which contributions are due, the number of workers employed during the pay period, the number of workers insured under a “private plan” for temporary disability insurance and the number of workers insured under a “private plan” for family leave insurance. Each employer of domestic service workers (as the term “domestic service worker” is defined in N.J.A.C. 12:16-13.11(c)) must file an annual, rather than quarterly, NJ-927H, “Domestic Employer’s Annual Report,” with the Division of Revenue, within the Department of the Treasury. Temporary Disability Insurance and Family Leave Insurance information: Each employer must retain all records pertaining to any election to discontinue a private plan for temporary disability insurance and/or family leave insurance benefits and must make such records available for inspection by the Division of Temporary Disability Insurance for a one-year period from the date that the private plan is terminated. MW-400 (11-11) Page 3 of 6