N.J. Admin. Code § 18:35-7.11

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:35-7.11 - Domestic employees

(a) Employers of domestic workers shall report and remit gross income tax withholding and unemployment and disability insurance for these employees on an annual basis on Form NJ-927H, the Employer's Annual Report.

(b) A domestic worker is considered to be an employee working in the private home of an employer; such domestic workers include, without limitation: a babysitter, nanny, health aide, nurse, maid or yard worker, etc.

(c) Employers of domestic workers must file the Employer Report of Wages Paid (Form WR-30) on an annual basis. For the calendar year ending December 31, the report is due January 31 following the closing of the calendar year.

(d) The following concern taxpayer identification numbers:

1. Employers having both domestic employees and business employees shall have two separate taxpayer identification numbers--one for domestic employees and the other for business employees. Such employers file Form NJ-927H for their domestic employees and Form NJ-927 for their business employees.

2. If the employer is a sole proprietor and files under one taxpayer identification number, the employer is permitted to combine both the domestic employees and the business employees on Form NJ-927 and file it quarterly.

N.J. Admin. Code § 18:35-7.11

Amended by 48 N.J.R. 295(a), effective 2/16/2016