Am I an employer?
Are You an Employer?
An employer is any person or organization (including organizations that may be exempt from federal income tax or New Jersey corporate business tax, such as religious or charitable organizations and governmental agencies) for whom an individual performs a service as an employee.
An employer usually provides the employee with a place to work and the necessary tools to perform the services for which they are hired. An employer has the right to set work hours, assign tasks, specify the methods used to perform those tasks and fire the worker. An employer must withhold income tax from wages paid to an employee but does not generally withhold income tax on payments to self-employed individuals.