Seyfarth Synopsis: Effective December 8, 2025, New Jersey employers must report all employee separations (layoffs, terminations, resignations, or retirements) electronically through the state’s Employer Access portal.
In 2023, amendments to New Jersey’s Unemployment Compensation Law took effect, which increased unemployment reporting obligations for employers.[1] As a result of these amendments, New Jersey employers are now required to report all employee separations—which includes layoffs, terminations, resignations, or retirements—electronically through New Jersey’s Employer Access portal, and must do so immediately when an employee becomes unemployed. Previously, employers were not required to proactively make any immediate disclosures to the Division of Unemployment Insurance. As a result of these heightened requirements, employers who fail to report separations face penalties for willful failure to furnish reports.
Additionally, while guidance from the Division of Employer Accounts remains limited, the Division’s prior guidance remains the same. That is, the new law does not require that an employer send the completed BC-10 form to the Division immediately upon the employee’s separation from employment.[2] The FAQs explain instead that, under the new law, the only information from the BC-10 form that the employer is required to provide to the Division immediately upon the employee’s separation from employment is the date upon which the unemployment will begin.[3]
Separately, for those businesses utilizing a professional employer organization (PEO) to handle various human resource related functions, the FAQ’s confirm that the PEO is considered the responsible party for the purpose of reporting wage and separation information to the State of New Jersey. Therefore, according to the Division, “the PEO is expected to register through Employer Access and sign in to the Employer Response portal for the purpose of communicating electronically with the Division regarding unemployment insurance claims.”
Next Steps
New Jersey employers should ensure they immediately begin complying with this new requirement. If you are a New Jersey employer and you have not registered for Employer Access yet, your authorization code is included in the annual assessment bill mailed mid-August. In order to comply with this new reporting requirement, every business must register with a valid email address.
New Jersey employers are encouraged to consult with counsel regarding this new development.
[1] See generally Pub. L. 2022, c. 120.
[2] See FAQs About Changes To The NJ Unemployment Compensation Law (P.L. 2022, c. 120; S2357), Division of Employer Accounts, https://www.nj.gov/labor/ea/employer-services/register-update/employeraccess.shtml#:~:text=Does%20the%20employer%20have%20to,120%20(s2357) (last visited Jan. 8, 2026).
[3] See id.
