N.J. Stat. Ann. § 43:23-27

15. Employee contributions deducted by the participating employer through payroll deduction, less any amount withheld for State income tax pursuant to regulations adopted by the board in consultation with the department, shall be paid by the participating employer to the fund before the deadline established those regulations, using one or more payroll deposit retirement savings arrangements established by the board under subsection i. of section 8 of this act.