N.J. Admin. Code § 18:35-7.2

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

Section 18:35-7.2 - Requirement of withholding from employees

(a) Any employer that maintains an office or transacts business within this State, and that makes payment of any wages subject to New Jersey gross income tax to a resident or nonresident individual, shall deduct and withhold tax from such wages paid to each employee (as defined in 18:35-7.1 ) for each payroll period.

(b) The withholding of tax from the employee's wages must be in accordance with the instructions and methods prescribed by the current employer instruction booklet (Form NJ-WT).

N.J. Admin. Code § 18:35-7.2

Recodified from N.J.A.C. 18:35-1.22(a) and (b) and amended by R.1998 d.195, effective 4/20/1998.
See: 30 New Jersey Register 612(a), 30 New Jersey Register 1428(a).
In (a), changed N.J.A.C. reference.