UI Audit Response Guide · NJ
New Jersey UI audit response
NJ is strict on worker classification—structure matters as much as the documents themselves.
Not legal advice. This is administrative guidance for organizing records and responding clearly.
New Jersey “what’s different” (strict posture)
New Jersey is known for strict worker classification posture. Your response should read like a clean file review:
- roster and totals first,
- proof per payee second,
- reconciliation note last.
What to expect (New Jersey)
- Detailed requests that emphasize worker facts and supporting proof.
- A need to reconcile totals across disbursements and internal summaries.
- Follow-ups if documentation isn’t organized per payee/time period.
What to pull first (New Jersey checklist)
A) Roster + totals
- Payee roster for the audit period (dates, totals, purpose label).
- A totals summary that ties to bank/processor exports.
B) Payment trail
- Bank statements and/or processor exports.
- Check/ACH detail if applicable.
C) Proof per payee (no “contract” language)
- W-9 (if applicable)
- Invoices
- Scope documentation (engagement emails / SOW / accepted proposal / work order)
- Approvals (if used)
- Work evidence for repeat payees (deliverables, milestones)
Audit-ready tip
If you used one payee for multiple roles/services, add a one-paragraph “purpose summary” to prevent misinterpretation.
Sources
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.