S 2058 would amend New Jersey's tax code to exclude tips from gross income tax calculations. The bill removes tips from the list of taxable income categories in the state's definition of gross income, meaning tips earned by workers would no longer be subject to state income tax. This change would directly affect individuals who rely on tips for income, such as restaurant servers, bartenders, and hospitality workers. As a result, these workers would have a lower taxable income and potentially pay less in state income tax.
This bill prohibits New Jersey employers from paying subminimum wages to workers based on age, disability, injury, or status as an apprentice, learner, or student. It eliminates the special permit system previously allowing employers to pay below the state minimum wage through the Department of Labor and Workforce Development (DOLWD). The law directly affects workers with disabilities, students, apprentices, and others who were previously eligible for subminimum wages under these special permits. Employers must now pay all covered workers the full state minimum wage, ending the practice of authorizing lower pay through DOLWD licenses. The bill revises existing statutes to remove provisions that permitted this exception.
This bill establishes minimum wage standards and regulates working conditions for warehouse employees in New Jersey. It directly affects large warehouse employers (those with 100+ employees at a single facility or 1,000+ across multiple facilities) by defining "fair wage" as one sufficient for basic needs and prohibiting "oppressive wages" tied to unrealistic productivity quotas. Key provisions include requiring employers to pay fair wages, restricting the use of quotas that violate wage standards, and defining "employee work speed data" to prevent misuse of productivity tracking. The law aims to ensure wages reflect the value of work and meet basic living costs, targeting large distribution centers where such practices are common.
New Jersey's S 417 requires most private employers to provide employees with two hours of paid leave annually to vote in general elections. Employees must give employers two business days' notice, and employers must display voting leave rights 10 days before elections. The paid leave must be at the employee's regular pay rate (not below minimum wage), and employers must offer it at the start or end of a work shift on election day. The law excludes construction workers under collective bargaining agreements, per diem healthcare workers, and public employees already covered by existing paid voting leave policies.
S 1877 provides New Jersey restaurant owners with tax credits to offset increased labor costs from the state's minimum wage hike. The bill calculates credits based on the difference between the new minimum wage (after P.L.2019, c.32) and the previous rate, multiplied by employee hours worked - $3 per hour for tipped staff, excluding delivery employees. Credits max out at $12,500 per employee and apply only to restaurants with five or fewer locations, covering up to 10 tax periods. This directly affects small restaurant businesses by reducing their tax burden tied to mandated wage increases.
This bill, titled "Farm Labor Equality Act" (S 1075), actually revises child labor laws in New Jersey, not farm labor standards. It raises the minimum age for agricultural work from 12 to 14 years after December 31, 2024, and limits minors under 18 to 10 hours per day in agriculture until 2025 (after which they follow standard minor labor rules). It requires minors aged 11-17 to register with the Department of Labor for work authorization, including proof of school status, and sets strict hour limits (e.g., max 40 hours/week for newspaper carriers). The bill directly affects minors under 18 working in agriculture or as newspaper carriers, and their employers.
New Jersey's S 1852 provides tax credits to small businesses (fewer than 25 employees and under $1 million annual revenue) and farm employers to offset increased labor costs from the state's minimum wage hike enacted in 2019. The bill allows a credit equal to the difference between the new minimum wage and the previous rate, multiplied by hours worked, for both corporate business tax and gross income tax. Credits are capped at $12,500 per employee and can be carried forward for up to 10 years. This directly affects small business owners and farm employers paying hourly wages who face higher payroll expenses due to the 2019 minimum wage increase.
This bill requires construction industry employers in New Jersey to visibly post and provide written notices to all employees about key workplace rights, including unemployment benefits, minimum wage, overtime, and protections against retaliation. The notices must cover rights under the existing Construction Industry Independent Contractor Act (P.L.2007, c.114) and include contact information for filing complaints with the Labor Department. Employers must provide the notices in English, Spanish, and other languages determined by the commissioner based on workforce demographics. Failure to comply results in civil penalties of up to $1,500 for first violations and $5,000 for repeat violations within five years.
