Concerns administration of employer payroll tax and requires disclosures of certain State taxpayer information.*

S 4219 amends New Jersey's local payroll tax law to clarify reporting requirements for employers in municipalities that impose such taxes. It requires employers to submit quarterly payroll reports by specific deadlines (April, July, October, January), maintain confidentiality of employee tax information, and pay interest on overdue taxes (capped at 8% for the first $1,500 and 18% above that). The bill also prevents double taxation by exempting New Jersey payroll tax for employees whose services are performed out-of-state and subject to another state’s tax, requiring employers to submit documentation to verify this. These changes directly affect employers operating in New Jersey municipalities with local payroll taxes and ensure consistent administration of tax collection.