Recently, the New Jersey Department of Labor and Workforce Development (NJDLWD) issued regulations affecting any New Jersey employer required to maintain and report records regarding wages, benefits and taxes under state law. Under the regulations, employers must “conspicuously post notification” of their obligation to maintain these records in a place accessible to all employees.

The six-page notification, a sample of which can be found on the NJDWLD Web site, identifies each record an employer must maintain under the following state statutes: Wage Payment Law, Wage and Hour Law, Prevailing Wage Act, Unemployment Compensation Law, Temporary Disability Benefits Law, Family Leave Insurance Benefits Law, Workers’ Compensation Law and the Gross Income Tax Act. The notification also describes employers’ reporting obligations under certain statutes.

The regulations impose the following three requirements on all employers required to maintain and report records regarding wages, benefits and taxes pursuant to state law:

  1. employers shall post the notification conspicuously in a place accessible to all employees in each workplace
  2. employers shall provide a written or e-mailed copy of the notification to each employee hired on or after November 7, 2011, at the time of the employee’s hiring
  3. by December 7, 2011, employers shall provide a written or e-mailed copy of the notice to all existing employees.

Employers who maintain an Internet or intranet site for exclusive use by employees and who choose to post the notification on a Web site shall satisfy the regulations’ “conspicuous posting requirement” provided that all employees have access to the information. Otherwise, employers may post the notification where other employment notices are located.

Employers who fail to comply with these regulations could be found guilty of a disorderly persons offense and be subject to financial penalties anywhere between $100 and $1,000. In addition, the law prohibits employers from discharging or otherwise retaliating against any employee who complains or inquires about possible violations of any state wage, benefit, or tax law or institutes any action related to any such law.