New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:54-4
Calculation of tax imposed on client company, employee leasing company
Official textlis.njleg.state.nj.uslast amended
10. For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax imposed on an employee leasing company shall be calculated on the basis of its employees that are not covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.10.
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In this chapter (6 sections)
- 54:54-1 · Covered employees considered employees of client company
- 54:54-2 · Taxes paid by client company
- 54:54-3 · Imposition of sales tax on certain receipts
- 54:54-4 · Calculation of tax imposed on client company, employee…
- 54:54-5 · Tax imposed on basis of total payroll
- 54:54-6 · Determination of tax credit