Pursuant to a law enacted in 2010 relating to employer obligations to maintain and report records under state wage, benefit and tax laws, the New Jersey Department of Labor and Workforce Development ("NJDLWD") recently issued regulations directing employers to "conspicuously post" notice of their obligations, and to provide to each employee a written copy of the notification. The regulations are applicable to all employers that are required to maintain and report records regarding wages, benefits, taxes and other contributions and assessments pursuant to New Jersey wage, benefit and tax laws. Under the regulations, employers are required to post the notice in a place accessible to all employees, which may include an internet or intranet site that is used exclusively by employees and to which all employees have access. Employers must also issue a copy of the written notice to all new employees hired after November 7, 2011 at the time of their hiring, as well as to all employees by December 7, 2011. Employers may comply with the notice requirement by sending copies of the notice via e-mail. A copy of the sample notice is available on the NJDLWD's website. Employers violating either the posting or notice requirements could face criminal and civil penalties.