N.J. Const. art. VIII, § 2, ¶ 8

No contributions from employers, other than the State, or from employees of those employers, collected by the State entirely by means of an assessment exclusively on, or exclusively measured by, the wages or salaries paid by the employers to the employees, and no interest or income derived from any investment of those contributions, shall be used for any purpose other than providing and administering benefits to employees and their families or dependents. No contributions collected by the State entirely by means of an assessment exclusively on, or exclusively measured by, the wages or salaries paid by the State to the employees of the State, and no interest or income derived from any investment of those contributions, shall be used for any purpose other than providing and administering benefits to employees and their families or dependents, for payments to parties other than the State authorized by employees or through collective bargaining agreements or required by federal law, or for the collection of amounts owed by employees made pursuant to law. All contributions collected by the State from any employer or employee for the unemployment compensation fund or any successor fund or program established to provide for unemployment compensation benefits, and all interest and income derived from any investment of those contributions, shall be dedicated solely to the purpose of providing and administering unemployment compensation benefits. All contributions collected by the State from any employer or employee for the State disability benefits fund or any successor fund or program established to provide temporary disability benefits, and all interest and income derived from any investment of those contributions, shall be dedicated solely to the purpose of providing and administering temporary disability benefits. All contributions collected by the State from any employer or insurer for the Second Injury Fund or any successor fund or program established to provide workers' compensation benefits, and all interest and income derived from any investment of those contributions, shall be dedicated solely to the purpose of providing and administering workers' compensation benefits. All contributions collected by the State from any employer, employee or insurer for any other fund or program established to provide any other benefits for employees and their families or dependents, including training and employment-related services for employees and prospective employees, and all interest and income derived from any investment of those contributions, shall be dedicated solely to the purpose of providing and administering those benefits. No part of the contributions, interest or income shall be directly or indirectly transferred, borrowed, appropriated or used for any purpose other than providing and administering benefits pursuant to this paragraph. The requirements and limitations of this paragraph shall not apply to: any tax collected by the United States or by the State on the behalf of the United States; any fees, fines, penalties or assessments levied by the State in the enforcement of any State law; or any tax which is levied by the State on personal incomes of individuals, estates and trusts for which, pursuant to the provisions of Article VIII, Section I, paragraph 7 of the Constitution, the entire net receipts therefrom are annually appropriated exclusively for the purpose of reducing or offsetting property taxes.