Concerns UI employer contribution reports.

This New Jersey bill requires employers to submit more detailed quarterly reports to the state controller starting in 2027, including employee names, Social Security numbers, job titles, addresses, and specific wage breakdowns for hours worked versus paid time off. The legislation amends existing unemployment insurance reporting laws to increase data collection for determining benefit eligibility while maintaining the same filing deadlines and extension rules as current regulations. Employers who fail to file these reports accurately or on time face escalating penalties per employee, ranging from $50 to $250 depending on the frequency of non-compliance within an eight-quarter period. The bill also updates penalty amounts for late filings and requires the controller to report annually on any penalties that were waived due to non-fraudulent errors.