New Jersey Statutes Title 34. Labor and Workmen's Compensation 34 § 11-4.1

a. “Employer” means any individual, partnership, association, joint stock company, trust, corporation, the administrator or executor of the estate of a deceased individual, or the receiver, trustee, or successor of any of the same, employing any person in this State.

For the purposes of this act the officers of a corporation and any agents having the management of such corporation shall be deemed to be the employers of the employees of the corporation.

b. “Employee” means any person suffered or permitted to work by an employer, except that independent contractors and subcontractors shall not be considered employees.

c. “Wages” means the direct monetary compensation for labor or services rendered by an employee, where the amount is determined on a time, task, piece, or commission basis excluding any form of supplementary incentives and bonuses which are calculated independently of regular wages and paid in addition thereto.

d. “Commissioner” means the Commissioner of Labor .