Current through Register No. 40, October 3, 2024
(a)Every employer
on or before the date contributions are due shall complete and file an
"Employer Tax and Wage Report" supplied by the department of employment
security at any of its offices or in an electronic format compatible with the
department's technology.
(b)Every
employer who has furnished no employment during the applicable reporting period
shall submit an "Employer Tax and Wage Report" indicating no employment has
been furnished during such period.
(c)Upon application, the commissioner shall,
where no employment is to be furnished, waive for a period of not more than 12
months the requirement of filing an "Employer Tax and Wage Report" and in the
case of an employer who furnishes only seasonal employment shall waive such
requirement during the usual and ordinary season where no employment is
furnished.
(d)Every employer and
every authorizedagent, which reports wages on behalf of one or more subject
employers, shall file the quarterly "Employer QuarterlyTax and Wage Report" via
paper report, online,or magnetic media depending on the number of employeesas
follows:
(1)If reporting wages on a total of
1-50 employees, the employer or agent shall file in the following manner:
a. Parts 1 and 2 which comprisethe complete
"Employer Quarterly Tax and Wage Report" via paper report; or
b. Parts 1 and 2 which comprisethe complete
"Employer Quarterly Tax and Wage Report" online at
www2.nhes.nh.gov/webtax.; or
c. Part 1 via paper report and Part 2 via
magnetic media;
(2)If
reporting wages on a total of 51-500 employees, the employer or agent shall
file in the following manner:
a. Parts 1 and 2
which comprise the complete "Employer Quarterly Tax and Wage Report" online at
www2.nhes.nh.gov/webtax.; or
b. Part 1 via paper report and Part 2 via
magnetic media; or
(3)If
reporting wages on a total of 501 or more employees, the employer or agent
shall file Part 1 via paper report and Part 2 via magnetic media.
(e)The commissioner or his
authorized representative shall waive the requirement in (d) upon a showing of
lack of automation, economic hardship, or similar reasons. Any request for such
waiver shall be submitted in writing specifying the reason for the request.An
appeal from a determination on a request for exemption shall be pursuant to
RSA
282-A:95, 96, 97, and 67.
(f)An employer or agent who files
the"Employer Quarterly Tax and Wage Report" via paperreport shall supply the
following typewritten or printed in black ink in all capital letters:
(1)State employer account number;
(2)The "Name Control";
(3)Federal employer identification
number;
(4)The calendar quarter for
which the report is being filed;
(5)The due date of the report;
(6)The employer's name and business location
address;
(7)Whether there have been
any business changes;
(8)The
specific nature of any business changes including:
a. Change of business location;
b. Change of mailing address;
c. Change of form of business;
d. Date employer out of business;
e. Date employer ceased New Hampshire
employment;
f. Date business sold;
and
g. Name and address of
purchaser of business;
(9)The signature and information required by
Emp
303.04 of the person providing the information
concerning the specific nature of any business change;
(10)The number of workers in the pay period
including the 12th of the month for each of the 3 months in the calendar
quarter;
(11)The total gross wages
pursuant to RSA
282-A:15 and Emp 302, paid in the
quarter;
(12)The wages paid during
the quarter per worker during the calendar year in excess of the amount subject
to taxation;
(13)The net taxable
wages;
(14)The employer's tax rate
for the calendar quarter;
(15)The
tax due for the calendar quarter;
(16)The amount of interest at 1% per month on
the total tax due if payment is delinquent;
(17)The amount of the late-filing fee of 10%
of the tax due, or a minimum of $25.00 if the report is delinquent;
(18)The net amount to be paid as follows:
a. By indicating zero if the total due is
less than $1.00;
b. By including
any previous balance if such previous balance has been provided on the form by
the department;
(19)The
information and signatures required by
Emp
303.04;
(20)For each employee during the calendar
quarter the employee's:
a. Name;
b. Social security number; and
c. Gross wages; and
(21)The total gross wages for each page
providing the information required at subparagraph 20 above.
(g)If the department is unable to
process the paper report because of the employer or agent's failure to either
complete Part 1 or Part 2 of the paper report when filing the entire "Employer
Quarterly Tax and Wage Report" via paper report, or, to complete Part 1 as
required by Emp 303.02(f)
(1)-(19) when filing Part 1 via paper report,
the following shall occur:
(1)The department
shall request by letter that the employer or agent correct and resubmit or
resubmit the applicable Part (s) of the paper report;
(2)The employer or agent shall resubmit the
applicable Parts (s) of the paper report to the department within 14 days of
the date of the department's letter; and
(3)If the employer or agent fails to make
corrections and resubmit or resubmit the paper report within the deadline date,
the "Employer Quarterly Tax and Wage Report" shall be considered untimely and
late filing fees shall be assessed in accordance with
RSA
282-A:142
#2234, eff 1-1-83; ss by #2930, eff 12-21-84; amd by #4159,
eff 11-5-86; amd by #4350, eff 12-28-87; amd by #4539, eff 12-9-88; ss by
#5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by
#6566, eff 9-2-97, EXPIRED: 9-2-05
New.#8470, INTERIM, eff 11-1-05,
EXPIRED: 4-30-06
New.#8625, eff 5-6-06; renumbered
by #10081 (formerly Emp 302.02); amd by #10349, eff
5-22-13
The amended
version of this section by
New
Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.
The amended
version of this section by
New
Hampshire Register Volume 35, Number 49, eff.11/12/2015 is not yet
available.
