The bill amends R.S.43:21-14 to enhance the reporting requirements for employers regarding unemployment insurance (UI) contributions, particularly for domestic workers. Starting July 1, 2027, employers will be required to file detailed reports within 30 business days after each quarter, including employee information such as name, date of birth, Social Security number, job title, primary work location, wages, and hours worked. The bill also increases penalties for non-compliance, with fines escalating from $50 for the first failure to $250 for subsequent failures within an eight-quarter period. Additionally, the daily penalty for late filings is raised from $10 to $100 for the first five days of delinquency, with a new penalty structure for longer delays.

Moreover, the bill eliminates the current annual reporting requirement for domestic workers, aligning their reporting schedule with that of other employers who must report quarterly. It also repeals Section 2 of P.L.1999, c.94, which previously outlined the reporting obligations for domestic workers. The changes aim to improve the efficiency of processing unemployment insurance, temporary disability insurance, and family leave insurance claims, while enhancing the accuracy of labor market data. The act is set to take effect one year after its enactment, allowing the Commissioner of Labor and Workforce Development time to prepare for implementation.

Statutes affected:
Introduced: 54A:9-17.2, 43:21-11.3