New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:54-5
Tax imposed on basis of total payroll
Official textlis.njleg.state.nj.uslast amended
11. For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the tax on behalf of the client company, shall be authorized to apply any small business allowance or exemption made available pursuant to law to the client company for 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.11.
Source: view the official text
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