{"data":{"id":"us-nj/n.j.-stat.-18a-66-32","jurisdiction":"us-nj","citation":"N.J. Stat. § 18A:66-32","heading":"Employer's duties","body":"Upon the employment of a person to whom this article may apply, his employer  shall inform him of his duties and obligations under this article as a  condition of his employment;  the employer shall notify the retirement system  of such appointment within 10 days thereafter;  it shall keep such records and  from time to time furnish such information as the retirement system may  require;  deduct the proportion of salary and extra salary deductions as  certified by the retirement system, transfer each of the amounts so deducted to  the retirement system;  and shall transmit to the retirement system monthly or  at such intervals as the system designates a detailed statement of all amounts  so paid.  If payment in full, representing the monthly or biweekly transmittal  and report of salary deductions, is not made within 15 days of the due date  established by the retirement system, interest at the rate of 6% per annum  shall commence to run against the total transmittal of salary deductions for  the period on the first day after such fifteenth day.  Any failure on the part  of the employer to comply with the provisions of this section shall constitute  a default, and the State Department of Education may withhold school moneys from the district until the default is made good.\nWhere an employer fails to notify the retirement system of a teacher's employment and more than one year has elapsed from the compulsory enrollment date of such teacher, the employer shall be liable for the payment, with interest of 6% per annum, to the contingent reserve fund which would otherwise have been required of, and timely paid, by the state.\nL.1967, c.271; amended by L.1968, c. 228, s. 3, eff. July 31, 1968.","path":["TITLE 18A EDUCATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"88c0255c7ecdb5e957df113b13fed27292e7742dcb17ffcd530f4829b26d24e8","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-18a-66-31","next":"us-nj/n.j.-stat.-18a-66-32.1"},"notice":"GroundRules: Original legal text. Not legal advice."}