New Jersey Enacts Payroll Tax “Convenience of Employer” Rule
Withum
JULY 28, 2023
Enacted on July 21, 2023, New Jersey A4694 creates a “Convenience of Employer” rule, affecting both employers and employees for payroll tax reporting purposes. The grant applications must be filed on or before July 1, 2028. The ambiguity of the legislation may result in potential taxpayer disputes.
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