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Ch. 48, L. 1980 (S.285), WAGE REPORTING ACT

1. This act shall be known and may be cited as the "Wage Reporting Act."

2. The Director of the Division of Taxation in the Department of the Treasury shall design, develop and implement a reporting system for the purpose of receiving, maintaining and processing information required to be submitted by employers as specified in this act for the purpose of verifying eligibility for and entitlement to amounts of public assistance benefits, locating absent parents and, in appropriate cases, establishing support obligations and identifying fraud and abuse in connection with the unemployment insurance benefits system.

3. The Director of the Division of Public Welfare in the Department of Human Services shall, within 30 days after the end of each quarter, provide the Division of Taxation, in the Department of the Treasury with a list in a form and manner prescribed by the Director of the Division of Taxation, which shall contain the name and social security number of every person in receipt of public assistance through the Division of Public Welfare or through any county welfare board at any time during the quarter and an appropriate list of names and social security numbers for locating absent parents and, in appropriate cases, for establishing support obligations.

4. The Director of the Division of Unemployment and Disability Insurance in the Department of Labor and Industry shall, within 30 days after the end of each quarter, provide the Director of the Division of Taxation with a list, in a form and manner prescribed by the Director of the Division of Taxation, which shall contain the name and social security number of every person in receipt of unemployment compensation through the Division of Unemployment and Disability Insurance at any time during the quarter.

5. The Director of the Division of Taxation shall compare such lists with a list of all persons reported as having been employed during the preceding 3 months by employers in conformity with the requirements of section 7 of this act.

6. Upon making such comparison, the Director of the Division of Taxation shall provide to the Directors of the Divisions of Public Welfare and Unemployment and Disability Insurance the name, social security number and employer's name and address, of each person whose social security number appears on any list provided by either division and on the list of persons who were employed during the preceding 3 months. The respective divisions shall investigate and, if appropriate, take action against said person.

7. Every employer required to deduct and withhold tax pursuant to the "New Jersey Gross Income Tax Act" (N.J.S. 54A:1-1 et seq.) shall, for each calendar quarter commencing 4 months after enactment of this act, submit a report to the Director of the Division of Taxation, within 30 days after the end of such quarter, in the form and manner prescribed by the Director consistent with applicable Federal requirements or limitations, of the name and social security number of each