N.J.S.A. 40:48C-14 — Definitions; employer; payroll

40:48C-14. Definitions; employer; payroll As used in this article: "Employer" means any individual, corporation, company, association, society, firm, partnership, joint stock company, trust, estate, or foundation standing in the position of employer in an employer-employee relationship, having one or more employees and having a payroll in excess of $2,500.00 in any calendar quarter; other than a. the Government of the United States; b. the State of New Jersey or a county, municipality, school district or special district of the State; c. an interstate agency; or d. an agency or instrumentality of any organization enumerated in a., b. or c. above; e. any insurance company formed by authority of another state or foreign country and subject to the provisions of P.L.1950, c. 231 (C. 17:32-15). "Payroll" means an amount equal to the total remuneration paid by employers to employees which is subject to withholding by the employer for Federal income tax purposes for services, other than domestic services in a private residence, if (a) The services are performed within the municipality; or (b) The services are performed outside the municipality and the place from which the services are supervised, is in the municipality. L.1970, c. 326, s. 14, eff. Dec. 23, 1970.

This is the verbatim text of N.J.S.A. 40:48C-14, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.