Search Rutgers Law Library N.J. Court Opinions

1 STATE SHORTHAND REPORTING SERVICES v. NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT -- rank: 1000

... issue of first impression, we are asked to consider whether N.J.S.A. 43:21-19(i)(10)—from the time of its enactment in ... still establish a Federal Unemployment Tax Act ('FUTA') exemption pursuant N.J.S.A. 43:21-19(i)(1)(G). For the reasons set forth below, we have determined N.J.S.A. 43:21-19(i)(10) does provide such an exemption and there is ... conclude SSRS and JSR are entitled to an exemption under N.J.S.A. 43:21-19(i)(10), the DOL audited SSRS and JSR for time ... unpublished portion of this opinion whether JSR and SSRS satisfied N.J.S.A. 43:21-19(i)(6)(A) to (C) ('the ABC test') for the ... motion for summary decision for the 2010 time period, finding N.J.S.A. 43:21-19(i)(10) 'amended the UCL . . . to specifically exempt services ...

docket:	a1500-21
court:	NJ Superior Court Appellate Division
decided:	2024-02-12
status:	Published
citation:
Document Size:	78073

2 MICHAEL BERGIN v. NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT -- rank: 870

... Sections 3401 and 3508 of the Internal Revenue Code and N.J.S.A. 43:21-19(i)(7)(J). Miele also rejected the assertion the brokers ... proceedings. 2 'ABC' is a reference to the test in N.J.S.A. 43:21-19(i)(6)(A), (B), and (C). E. Bay Drywall, LLC ... and concluded Bergin was not entitled to an exemption under N.J.S.A. 43:21-19(i)(7)(J), because 'employment' is a precondition under that ... the evidence the conditions set forth in the exemption under N.J.S.A. 43:21- 19(i)(7)(J) existed in the Red Bank branch. He ... remuneration,' which is defined as 'all compensation for personal services.' N.J.S.A. 43:21-19(p). As the ALAJ explained: [G]iven the clearly express ... Bergin failed to demonstrate the ABC test set forth under N.J.S.A. 43:21-19(i)(1) had been satisfied. Specifically, with respect to ...

docket:	a1529-21
court:	NJ Superior Court Appellate Division
decided:	2024-01-16
status:	Unpublished
citation:
Document Size:	51224

3 /usr/local/share/www/libweb/collections/courts/appellate/a0936-19.opn.html -- rank: 786

... covered employment as they did not meet the provisions of [N.J.S.A. 43:21-]19(i)(6)(A)[, ](B)[, and] (C). 1 Guyton's tax ... covered employment as they did not meet the provisions of [N.J.S.A. 43:21-]19(i)(6)(A)[, ](B)[, and] (C). Bartholomew concluded Devereux underreported contributions per N.J.S.A. 43:21-19(g) and (i)(6) for the second quarters of 2002 ... written decision, the ALJ reversed the Department's assessment, finding N.J.S.A. 43:21-19(i)(6)(A), (B) and (C) did 'not apply to ... opinion, which we need not discuss in detail here, applied N.J.S.A. 43:21-19(i)(6)(A), (B) and (C), known as the ABC ... engaged in an independently established trade, occupation, profession or business. [ N.J.S.A. 43:21-19(i)(6)(A), (B), and (C).] The Supreme Court ...

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4 JAMES KENNEDY, II v. WEICHERT CO. -- rank: 743

... that the 'ABC test' under the Unemployment Compensation Law (UCL), N.J.S.A. 43:21-19(i)(6)(A), (B), and (C), determines a real estate ... them from its reach. Kennedy, slip op. at 15; see N.J.S.A. 43:21-19(i)(7)(K) ('[T]he term 'employment' shall not include ... the UCL's statutory exemption for fully commissioned insurance agents, N.J.S.A. 43:21-19(i)(7)(j), applies to determine whether those agents are ... that the . . . salesperson shall satisfy the test set forth in [ N.J.S.A.] 43:21-19(i)(7)(K) in order to be deemed an independent ... excludes from its coverage [twenty-five] categories of services under N.J.S.A. 43:21- 19(i)(7)(A)-(Z), including certain types of agricultural work ... engaged in an independently established trade, occupation, profession or business. [N.J.S.A. 43:21-19(i)(6).] 'The ABC test is conjunctive; thus, all ...

docket:	a0518-19
court:	NJ Superior Court Appellate Division
decided:	2021-07-02
status:	Unpublished
citation:
Document Size:	53995

5 FARRUGGIO'S BRISTOL v. NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT -- rank: 736

... shown to be an independent contractor, that worker is exempt. N.J.S.A. 43:21-19(i)(6). One way to obtain an exemption is to ... contractors under what is known as the 'ABC test.' See N.J.S.A. 43:21-19(i)(6)(A), (B), and (C). Another way to establish an exemption is to show a specialized exemption under N.J.S.A. 43:21-19(i)(7). See Phila. Newspapers, Inc. v. Bd. of Rev ... shall not include [exemptions enumerated in subsections (A) through (Z).] [N.J.S.A. 43:21-19(i)(7).] The Department has promulgated regulations on how businesses ... the repeal would be contrary to the legislative intent of N.J.S.A. 43:21-19(i)(7), the Department stated: The commenter[s] ha[ve ... of any one of the specialized exemptions set forth at N.J.S.A. 43:21- 19(i)(7) on the actual existence of a FUT[ ...

docket:	a4932-18
court:	NJ Superior Court Appellate Division
decided:	2021-11-18
status:	Unpublished
citation:
Document Size:	41802

6 /usr/local/share/www/libweb/collections/courts/appellate/a0831-19.opn.html -- rank: 724

... on a year of full-time work. As defined in N.J.S.A. 43:21-19(c)(1), the 'base year' is the preceding four of ...

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7 KAREN MCKNIGHT v. BOARD OF REVIEW, DEPARTMENT OF LABOR -- rank: 722

... appellant's position. Specifically, appellant's attorney sent the Tribunal N.J.S.A. 43:21-19 and N.J.A.C. 12:17-9.2. A ... rejected appellant's arguments, stating: The appellant's contention that N.J.S.A. 43:21-19(t)(3) and N.J.A.C. 12:17-9 ... appellant] to establish base weeks from both employers[] is rejected. N.J.S.A. 43:21-19(t)(3) refers to the calendar week option that allows ... which included an amendment of the definition of 'base week.' N.J.S.A. 43:21-19(t)(3). In addition, as unpublished decisions, they do not ... 161, 176 (2004)). At issue here is the interpretation of N.J.S.A. 43:21-19(t)(3), which is 'a question of law subject to ... centers around the language included in the latter half of N.J.S.A. 43:21- 19(t)(3), as amended in 2001, which states: 'Base ...

docket:	a3067-20
court:	NJ Superior Court Appellate Division
decided:	2023-07-03
status:	Published
citation:
Document Size:	38983

8 Sam Hargrove, et. al. v. Sleepy’s, LLC -- rank: 715

... ABC” test derived from the New Jersey Unemployment Compensation Act, N.J.S.A. 43:21-19(i)(6), governs whether a plaintiff is an employee or ... adopted by the DOL, provide that the criteria identified in N.J.S.A. 43:21-19(i)(6)(A)-(C) of the Unemployment Compensation Act will ... resolved by utilizing the “ABC” test set forth in N.J.S.A. 43:21-19(i)(6)(A)-(C). This conclusion is supported by the ... ABC” test derived from the New Jersey Unemployment Compensation Act, N.J.S.A. 43:21-19(i)(6), governs whether a plaintiff is an employee or ... Compensation Law to distinguish between an employee and independent contractor, N.J.S.A. 43:21-19(i)(6)(A), (B), and (C). As evidenced by the ... to implement the WHL provides that the criteria identified in N.J.S.A. 43:21-19(i)(6)(A)-(C) of the Unemployment Compensation Act ...

docket:	A-70-12
court:	NJ Supreme Court
decided:	2015-01-14
status:
citation:	220 N.J. 289 106 A.3d 449
Document Size:	102970

9 Sam Hargrove, et. al. v. Sleepy’s, LLC Sam Hargrove, et. al. v. Sleepy’s, LLC -- rank: 715

... ABC” test derived from the New Jersey Unemployment Compensation Act, N.J.S.A. 43:21-19(i)(6), governs whether a plaintiff is an employee or ... adopted by the DOL, provide that the criteria identified in N.J.S.A. 43:21-19(i)(6)(A)-(C) of the Unemployment Compensation Act will ... resolved by utilizing the “ABC” test set forth in N.J.S.A. 43:21-19(i)(6)(A)-(C). This conclusion is supported by the ... ABC” test derived from the New Jersey Unemployment Compensation Act, N.J.S.A. 43:21-19(i)(6), governs whether a plaintiff is an employee or ... Compensation Law to distinguish between an employee and independent contractor, N.J.S.A. 43:21-19(i)(6)(A), (B), and (C). As evidenced by the ... to implement the WHL provides that the criteria identified in N.J.S.A. 43:21-19(i)(6)(A)-(C) of the Unemployment Compensation Act ...

docket:	A-70-12 A-70-12
court:	NJ Supreme Court NJ Supreme Court
decided:	2015-01-14 2015-01-14
status:
citation:	220 N.J. 289 106 A.3d 449
Document Size:	111702

10 East Bay Drywall, LLC v. Department of Labor Workforce Development -- rank: 690

... to determine whether an individual serves as an employee. See N.J.S.A. 43:21-19(i)(6)(A) to (C). East Bay is a drywall ... employee. N.J.A.C. 12:16-5.1(a). N.J.S.A. 43:21-19(i)(1)(A) defines employment as “[a]ny service ... to determine whether an individual serves as an employee. See N.J.S.A. 43:21- 19(i)(6)(A) to (C). In 2017, the Department’s ... indicia of their independent business status under part C” of N.J.S.A. 43:21-19(i)(6). Id. at 152. We affirm in part and ... in an independently established trade, occupation, profession or business.” --- N.J.S.A. 43:21-19(i)(6). See Applying the ABC test, the ALJ found ... citing N.J.S.A. 43:21-4 and -5). N.J.S.A. 43:21-19(i)(1)(A) defines employment as “[a]ny ...

docket:	a-7-21
court:	NJ Superior Court Appellate Division
decided:	2022-08-02
status:
citation:
Document Size:	54916

11 Patricia J. McClain v. Board of Review, Department of Labor -- rank: 663

... S.A. 43:21-3(d)(1)(B)(ii) and N.J.S.A. 43:21-19(c)(1) establish that the second employer will not be ...

docket:	a-52-65-17
court:	NJ Supreme Court
decided:	2019-04-29
status:
citation:
Document Size:	54638

12 STEVEN D'AGOSTINO v. BOARD OF REVIEW DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT -- rank: 634

... S.A. 43:21-3(c)(1). In pertinent part, N.J.S.A. 43:21-19(u) defines 'average weekly wage' as follows: For benefit years ... completed calendar quarters immediately preceding an individual's benefit year[,]' N.J.S.A. 43:21-19(c)(1), which begins on the day he or she 'first files a valid claim for benefits[.]' N.J.S.A. 43:21-19(d). A 'base week' is defined as 2 A-4912 ... the calendar year in which the benefit year commences[.]' 1 N.J.S.A. 43:21-19(t)(3). In this case, appellant filed his claim for ... last five completed calendar quarters immediately preceding' his benefit year. N.J.S.A. 43:21-19(c)(1). The Deputy determined that appellant was eligible for ... be considered a 'base week.' 3 A-4912-15T4 by N.J.S.A. 43:21-19(u). Based on this calculation, appellant's average weekly ...

docket:	a4912-15
court:	NJ Superior Court Appellate Division
decided:	2017-12-14
status:	unpublished
citation:
Document Size:	18179

13 YOUR HOMETOWN TITLE, LLC v. NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT - -- rank: 622

... test for evaluating whether workers are employees or independent contractors. N.J.S.A. 43:21- 19(i)(6)(A) to (C). A-1168-21 3 rejected ... the ABC test for making that determination. Id. at 495; N.J.S.A. 43:21-19(i)(6)(A) to (C). Any service performed for renumeration ... engaged in an independently established trade, occupation, profession or business. [N.J.S.A. 43:21-19(i)(6).] Because the statutory ABC test is formulated in ... such services.'' Carpet Remnant, 125 N.J. at 582 (quoting N.J.S.A. 43:21-19(i)(6)(A)). 'The person must establish not only that ...

docket:	a1168-21
court:	NJ Superior Court Appellate Division
decided:	2024-01-31
status:	Unpublished
citation:
Document Size:	45581

14 MARY F. TRONGONE v. BOARD OF REVIEW DEPARTMENT OF LABOR and CARE BY YOUR SIDE LLC -- rank: 599

... any contract of hire, written or oral, express or implied"). N.J.S.A. 43:21-19(i)(1)(A). 4 In addition to excluding from "employment" certain specifically identified categories of remunerated services, N.J.S.A. 43:21-19(i)(7), a person may be excluded from "employment" if ... engaged in an independently established trade, occupation, profession or business. [ N.J.S.A. 43:21-19(i)(6).] See , e.g. , Philadelphia Newspapers, Inc. v. Bd ... of more than five percent of the equity or debt. N.J.S.A. 43:21-19(m)(1)(A). The distinction between officers and significant owners ... or more individuals performing services for it within this State." N.J.S.A. 43:21-19(g). An employer, in turn, includes an employing unit which ... remuneration of over $1000 in the current or previous year. N.J.S.A. 43:21-19(h)(1). This archive is a service of Rutgers ...

docket:	a6135-10
court:	NJ Superior Court Appellate Division
decided:	2012-06-12
status:	unpublished
citation:
Document Size:	46023

15 BELINDA MENDEZ-AZZOLLINI v. BOARD OF REVIEW DEPARTMENT OF LABOR -- rank: 597

... 3 The Appeal Tribunal considered the statutory definitions of 'employment,' N.J.S.A. 43:21-19(i)(1)(A); 'wages,' N.J.S.A. 43:21-19(o); and 'remuneration,' N.J.S.A. 43:21-19(p) and held '[i]n order to requalify for the ... Although ''[w]ages' means remuneration paid by employers for employment,' N.J.S.A. 43:21-19(o), and ''[r]emuneration' means all compensation for personal services,' N.J.S.A. 43:21-19(p), 'services' is not A-1154-17T3 5 defined by ... considered engaged in full-time work and was not unemployed, N.J.S.A. 43:21-19(m). Our Supreme Court recognized similar holdings: Our law ...

docket:	a1154-17
court:	NJ Superior Court Appellate Division
decided:	2019-03-15
status:	Unpublished
citation:
Document Size:	21330