New Jersey has released additional information pertinent to employer filing obligations under the new health insurance individual mandate – specifically addressing the obligations of out-of-state employers of New Jersey residents.
Out-of-State employers who employ New Jersey residents have the same filing requirements as in-State businesses. These requirements are not limited to businesses that withhold New Jersey payroll taxes. Out-of-State employers must submit any required 1095 document for each New Jersey employee. Insurers, government agencies, multi-employer plans, and all others responsible for reporting Minimum Essential Coverage to New Jersey residents also must file the required information with the State.