NJ S4045

Classifies amateur sports officials who receive fees or compensation as independent contractors under all New Jersey state employment laws, regardless of the standard "ABC" test used to determine worker classification.

Exempts amateur sports officiating from unemployment compensation, temporary disability benefits, family leave, workers' compensation, wage and hour laws, prevailing wage requirements, and state income tax withholding obligations.

Defines "amateur sports official" as a person who enforces rules, manages games, ensures participant safety, makes calls, keeps time, tracks scores, and maintains fair play at amateur athletic events, including referees and umpires.

Applies retroactively to any audits or administrative/court proceedings pending at the time of enactment, as well as any future proceedings seeking to classify past officiating services as employment.