{"data":{"id":"us-nj/n.j.-stat.-54-54-4","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:54-4","heading":"Calculation of tax imposed on client company, employee leasing company.","body":"10.\tFor the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax imposed on an employee leasing company shall be calculated on the basis of its employees that are not covered employees. As used in this section, \"employee leasing company,\" \"client company,\" and \"covered employee\" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).\nL.2011, c.118, s.10.","path":["TITLE 54 TAXATION"],"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":"16ee019bee01a53bb3dc7ae5800004fc7c5156c09a25cbb3017b10003be31580","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-54-3","next":"us-nj/n.j.-stat.-54-54-5"},"notice":"GroundRules: Original legal text. Not legal advice."}