NJ businesses must comply with new notice and posting requirements
The New Jersey Department of Labor and Workforce Development has adopted a new rule, New Jersey Administrative Code 12:2, effective November 7, requiring licensed businesses in
the state to maintain and report records regarding wages, benefits, taxes and other contributions and assessments, pursuant to the state wage, benefit and tax laws, and to
conspicuously post notification in a place or places accessible to all employees in each of the employer’s workplaces, of the obligation of the employer to maintain and report
In addition, employers must provide each employee with a written copy of the notification by December 7, 2011. If an employee is hired after November 7, 2011, a written copy
must be provided at time of hire.
To meet the posting and notice requirements, the Department has issued Form MW-400 (11-11). This Form specifies employer obligations to maintain and report records regarding
wages, benefits, taxes and other contributions and assets pursuant to state wage, benefit and tax laws, including the New Jersey State Wage and Hour Law, Secs. 34:11-56a et seq.;
the Wage Payment Law, Secs. 34:11-4.1 et seq.; the New Jersey Prevailing Wage Act, Sections 34:11-56.25 et seq.; the Unemployment Compensation Law, Secs 43:21-1 et seq.; the
Temporary Disability Benefits Law Secs. 43:21-25 et seq.; Family Leave Insurance Benefits Law, P.L. 2008, c. 17; the Workers Compensation Law, Secs. 34:15-1 et seq.; and the Gross
Income Tax Act, Secs. 54A:1-1 et seq.
The new rule and notice requirements apply to each employer required to maintain and report records regarding wages, benefits, taxes and other contributions and assessments
pursuant to the state’s wage, benefit and tax laws. The rule and posting requirement are adopted pursuant to Ch. 194 (S. 2773), L. 2009, enacted January 14, 2010 (New Jersey
Statutes Annotated, Sections 34:1A-1.11 et seq.).
Form MW-400 can be obtained by contacting the Office of Constituent Relations at 609-777-3200, or from the Internet at
Note that Form MW-400 is 6 pages long, and ALL pages must be posted/distributed to employees.