New Jersey Publishes Additional Individual Mandate Information

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.

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Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.
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