UC-45 (R-7-19)
                       State of New Jersey                                     DO NOT WRITE IN THIS SPACE
Department of Labor and Workforce Development
DIVISION OF EMPLOYER ACCOUNTS 
PO Box 913, Trenton, New Jersey 08625-0913
                 Voluntary Contribution Report 
                       FOR FISCAL YEAR
                 JULY 1, 2019 - JUNE 30, 2020

TAXPAYER’S  
IDENTIFICATION NO. __________________________________ 

AMOUNT OF PAYMENT $_______________________________     DESIRED RATE ________________ %

THIS FORM IS TO BE USED ONLY FOR THE PURPOSE OF SUBMITTING A VOLUNTARY PAYMENT OF ADDITIONAL 
CONTRIBUTIONS, IF ELIGIBLE AND IF YOU WISH TO MAKE SUCH A PAYMENT, IN ORDER TO ACQUIRE A MORE 
FAVORABLE RATE FOR THE CURRENT FISCAL YEAR.  

CONDITIONS GOVERNING VOLUNTARY CONTRIBUTIONS
R.S. 43:21-7(c)(6) of the New Jersey Unemployment Compensation Law stipulates that “...any employer who has 
been assigned a contribution rate pursuant to subsection (c) of this section...may voluntarily make a payment of 
additional contributions, and upon such payment shall receive a recomputation of the experience rate applicable 
to such employer, including in the calculation the additional contribution so made.” 
The undersigned employer, pursuant to subsection 7(c)(6) of the New Jersey Unemployment Compensation Law, 
submits herewith a voluntary payment of additional contribution in the amount shown above. 

It is understood that: 
1.  A voluntary payment of additional contributions must be made within thirty (30) days after the notification date on 
the annual notice of your employer unemployment contribution rate or by October 28, 2019, whichever is earlier. 
Late payments cannot be used to recompute your 2019 - 2020 unemployment tax rate. 

2.  No payment forwarded as additional contributions will be applied to the recomputation or redetermination of an 
employer’s rate for the current tax year (July 1, 2019 to June 30, 2020), if the employer is delinquent for any period 
prior to the current fiscal year; in such case the remittance will be applied first to the past indebtedness and the 
balance, if any, will be considered as additional contributions. 

3.  Any adjustment resulting from the payment of additional contributions “shall be made only in the form of credits 
against accrued or future contributions.” 

4.  A voluntary payment of additional contributions will not affect a currently assigned rate if a number is inserted in 
the block in Item “F” appearing on the notice of your employer unemployment contribution rate. 

5.  The determinations of the above amount of additional contributions and its adequacy to reduce the rate are the 
sole responsibility of the employer. 

6.  Voluntary  payments of additional contributions must not be combined nor consolidated with  any other type of 
payment. The remittance accompanying this report must be for the same amount as the amount of payment shown 
above and made payable to the New Jersey Employment Security Agency.

EMPLOYER’S NAME ________________________________________________               DATE ____________________________________  

TELEPHONE   (________)  _________- _________________________________           DO NOT WRITE IN THIS SPACE 

SIGNED BY  ________________________________________________________ 

OFFICIAL POSITION _________________________________________________

               HOW TO COMPUTE VOLUNTARY CONTRIBUTIONS
1. Find the New Jersey unemployment rate you desire on the Experience Rate Contribution Allocation Chart.

2. Find the lowest percentage on the same line with the rate you desire under the heading “POSITIVE RESERVE
  RATIO.”

3. Multiply the greater of the three- or five-year average of wages shown in Item D of your “NOTICE OF
  CONTRIBUTION RATES” by the percentage selected in item 2 above. The result is the total amount of
  contributions which you need in your RESERVE BALANCE in order for you to obtain the desired rate.

4. Subtract your current RESERVE BALANCE shown in Item C of your “NOTICE OF CONTRIBUTION RATES”
  from the amount determined in Item 3 above. The difference is the amount of additional contributions which
  must be submitted with this form as a VOLUNTARY CONTRIBUTION for you to obtain the reduced rate.

EXAMPLE: PLUS RESERVE RATIO         
          1.8% Experience Rate Assigned for Fiscal Year 2019-2020                                           % 
          1.6% Experience Rate Desired for Fiscal Year 2019-2020                                            %
$ 22,643       Greater of the Three- or Five-Year Average (Item D) $ 
       X 8 %   Lowest Reserve Ratio Applicable to the Rate Desired       X                                  % 
$ 1,811.44                           Required Reserve              $ 
$ 1,351.79                           Present Reserve Balance       $ 
$    459.65    Voluntary Contribution Amount Required              $

EXAMPLE: MINUS RESERVE RATIO         
          4.3% Experience Rate Assigned for Fiscal Year 2019-2020                                           %
         3.0%  Experience Rate Desired for Fiscal Year 2019-2020                                            % 
$ 26,500       Greater of the Three- or Five-Year Average (Item D)  $ 
      X 0.0 %  Lowest Reserve Ratio Applicable to the Rate Desired       X                                  % 
 $        0.00                       Required Reserve               $ 
 $ -  795.00                         Present Reserve Balance       -$ 
 $    795.00   Voluntary Contribution Amount Required               $

To determine if a voluntary contribution would benefit you, multiply your estimated taxable wages for the new fiscal year 
by the rate assigned, and then by the rate desired. The difference between these amounts, less the voluntary contribution 
needed to obtain that rate, is your estimated savings. 

If you have any questions about completing this form, call (609) 633-6400 ext. 1272211