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special PEO registration forms and information, please visit the employs agricultural workers) is generally subject to FUTA if it had covered
Department of Labor and Workforce Development’s website at employment during some portion of a day in 20 different calendar weeks
www.state.nj.us/labor/ea/eaindex.html or call 609-633-6400 x 2209. within the calendar year or had a quarterly payroll of $1,500 or more.
Question 2: Question 8:
If you purchased or otherwise came into possession of 90% or more of the If you believe that you or your business is not required to pay unemployment
assets of another business, check “Substantially all the assets”. If you and temporary disability contributions on wages paid to its employees, check
purchased or otherwise received the right to continue to operate the entire “YES” otherwise check “NO”. Examples are: This is a church or the only
trade or business of another employer, check “Trade or Business”. If you took employees of this proprietorship are the spouse and children under age 18.
over all the employees of an existing business, excluding corporate officers if You may be subject to New Jersey Gross Income Tax Withholding.
any, check “Employees”.
Enter the name, any trade name and address of the business you acquired. Question 9:
Also enter the New Jersey Unemployment Registration Number or FEIN of For principal product or service in New Jersey only, please provide a
the prior business as well as the date you purchased the business. Also description for that product or service which accounts for over 50% of your
indicate the percentage of assets, trade or business and employees that you business (e.g. fuel oil). Please briefly describe the type of activity your
took over from the prior business. business is engaged in (e.g. drive a fuel truck to sell fuel oil to consumers).
Question 3: Question 10:
When the successor acquires or absorbs and continues the business of a subject This information is to be supplied by every employer regardless of the number
predecessor, the successor employer must receive the transfer of the of work locations in New Jersey or the number of classes of industry which it
predecessor’s employment experience. The transfer of employment is engaged in. Please do not describe work location by post office box number.
experience is required by law. The incorporated municipalities in which workers operate or to which they
report daily should be named instead. If there is more than one location please
Question 4: list each location beginning with the largest employing facility first. Please
Agricultural labor means the following activities: provide the location address and indicate the nature of business conducted at
1. Services performed on a farm in connection with cultivation of the soil; each location. If two or more principal classes of activity are conducted at
raising or harvesting any agricultural or horticultural product; raising, one location, please indicate.
feeding, caring for and managing livestock, bees, poultry or furbearing In describing the “Nature of Business” classify your “Primary Activity” under
animals; handling, packaging, or processing any agricultural or one of the following: wholesale trade, retail trade, manufacturing, mining and
horticultural commodity in its unmanufactured state; repair and quarrying, construction (general or specific), real estate, insurance, finance,
maintenance of equipment or real property used in the agricultural transportation, communication, or other public utilities, personal service,
activity; and transport of agricultural or horticultural supplies or products business service, professional service, agriculture, forestry, fishery. If the
if not in the usual course of a trucking business; employing unit is engaged in trade, state under “Primary Activity” whether as
2. Service performed in a greenhouse or nursery if over 50 percent of the wholesaler, commission merchant or wholesale branch of manufacturing
gross sales volume is attributable to products raised in the greenhouse or concern, retailer (store, route, restaurant, fast food, service station, and the
like), or retail branch of manufacturing concern. Please refer to the list of
nursery; and business codes provided.
3. Service performed by a cooperative of which the producer of the
agricultural product is a member if the service performed is incidental For units engaged in manufacturing, state the product which has the greatest
and necessary to the delivery of the product to market in a finished state. gross annual value. Describe also the basic raw materials or articles. For units
with more than one principal product or service, show percentage of gross
Agricultural labor does not include: value in each.
1. Service performed at a race track; For contractors (subcontractors) in construction, state the type of activity, such
2. Service in the breeding, caring or boarding of domesticated animals of a as general (building or other), highway, heavy marine (not ship), water well,
demolition, or specific (i.e. plumbing, painting, masonry or stone, carpentry,
kind normally found in a home, such as dogs and cats; roofing, concrete, general maintenance construction, etc.), speculative builder,
3. Service in a retail enterprise selling the product of an agricultural development builder.
enterprise if the retail enterprise is not located on or contiguous to the
For service providers, state whether hotel, laundry, photography, barber or
site of production; or beauty, funeral, garment, hygienic, business janitor, news, radio, accounting,
4. Service in a retail enterprise located on or contiguous to the site of educational, repair, entertainment, amusement, athletic specific professional,
production if greater than 50% of the gross sales volume of the retail etc.
enterprise is attributable to items not produced at the site. For the wholesaler or retailer, describe primary commodity.
If engaged in marine transportation, state whether on inland waterways,
Question 5: harbors, coastwise or trans-oceanic.
Household service means service of a personal nature performed outside of a
business enterprise for a householder. Household service is normally For employers engaged in more than one business activity (i.e. service station,
performed in a private residence, but may be performed in other settings such mini-mart) show (in the percent column) the relative gross business each
as a nursing home or a yacht. Household service would include, but is not activity does.
limited to, the following occupations: maids, butlers, cooks, valets, gardeners, The average number of employees on the payroll at each location and in each
chauffeurs; personal secretaries, babysitters and nurses’ aides. class of activity should be shown. Please continue on a separate sheet if
If “YES” this date is to be provided for Unemployment and Disability needed.
registration purposes. Accumulate the gross periodic cash payrolls
until they add up to a total of $1,000 in a calendar quarter. Enter that PAGE 19 INSTRUCTIONS
date here. Question 11
a. If you will be collecting New Jersey Sales Tax and/or paying Use Tax
Question 6: check “YES” and enter the date of the first sale.
Has the Internal Revenue Service determined that your organization is exempt b. Check “YES” if you will be making tax exempt purchases. If “YES”
from income tax as a 501(c)(3) organization? If yes, check “YES”. you will be issued New Jersey Resale Certificates (ST-3) and/or
Exempt Use Certificates (ST-4).
Question 7:
Any employing unit subject to the provisions of the Federal Unemployment Note: Form ST-3, Resale Certificate. Given to a seller by a purchaser who is
Tax Act (FUTA) in the current or preceding calendar year automatically not the “end user” of the merchandise or services being purchased.
becomes an employer unless services are specifically excluded under the New
Jersey Unemployment Law. An employing unit (other than one which
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