Current through Register No. 40, October 3, 2024
An employer or agent who files Part 2 of the "Employer Tax
and Wage Report" via electronic media, as specified in
Emp
303.02 (d) (1), (2) and (3), shall
comply with the following:
(a) When
the employer maintains electronic records, the employer's computer hardware or
software shall accommodate the extraction and conversion of such records which
shall be compatible with department technology;
(b) For employers who maintain electronic
records, the employer or designated agent shall convert the electronic records
to a standard record format specified by the department, including copies of
files on electronic media specified by the department;
(c) Prior to submitting Part 2 of the
"Employer Tax and Wage Report" the employer or agent shall prepare and submit a
test electronic media as follows:
(1) The
employer or agent shall:
a. Submit a test
electronic media on which Part 2 of the "Employer Quarterly Tax and Wage
Report" containing the information specified on form C2-2 Rev. 01-23 shall be
written and saved as a text file (.txt);
b. Include an external label on each
electronic media, and, if there is inadequate room on the label to provide all
information, add a supplemental list which contains the following information:
1. Employer or agent's New Hampshire employer
Account Number;
2. Calendar quarter
covered by the report;
3. Whether
the record layout is in the state or federal format; and
4. List of all employer accounts and names,
and the gross wages reported for each account;
c. Secure the external label to the front
face of the electronic media without covering the working components;
d. Explain whether there have been any
changes in file format in an official letter submitted on paper specifying the
changes;
e. Include an electronic
signature identifying the individual responsible for the accuracy of the
report; and
f. Timely deliver the
electronic media, pursuant to
Emp
304.01, with the "Employer Tax and Wage Report",
either:
1. By mailing to:
NH Employment Security
Attention Cashier
PO Box 2058,
Concord New Hampshire 03302-2058; or
2. By delivery to the department, at:
NH Employment Security
45 South Fruit Street,
Concord, New Hampshire 03301; and
(2) The employer or
agent shall only submit a test file prior to submitting the first electronic
media report. The employer or agent shall not be required to submit future test
files unless changes have been made in format;
(d) Upon being advised by the department that
the department is able to process the test electronic media, the employer or
agent who elects to file Part 2 of the "Employer Tax and Wage Report" by
electronic media in Emp 303.02 (d) (1) and
(2) or are required to do so in
Emp
303.02 (d)(3) shall prepare and
submit the electronic media in accordance with the requirements in this
section. The requirements of the preparation and submission of the test
electronic media as set forth in
Emp
303.022 (c) (1) shall also
apply;
(e) An employer or agent may
submit via paper report a portion of the "Employer Tax and Wage Report"
consisting of the confidential payroll as a supplement to the information on
the electronic media as follows:
(1) The
paper report shall be included as an enclosure with the electronic media. The
paper report shall not be a duplicate of the information on the electronic
media; and
(2) The confidential
payroll accompanying the electronic media shall be marked as
confidential;
(f) The
employer or agent shall enclose remittance of any amount due when submitting
their electronic media in accordance with
Emp
303.02 (d) (1), (2) and
(3);
(g) If the department is unable to process
the electronic media because of formatting errors, coding errors or when the
electronic media is received in a physically damaged condition, the following
shall occur:
(1) The department shall request
by letter that the employer or agent correct and resubmit or resubmit the
electronic media; and
(2) The
employer or agent shall resubmit the electronic media to the department within
14 days of the date of the department's letter. If the employer or agent fails
to make corrections and resubmit or resubmit the electronic media within the
deadline date, the "Employer Tax and Wage Report" shall be considered untimely
and late filing fees shall be assessed in accordance with
RSA
282-A:142;
(h) An employer or agent who wishes to make
corrections to wage information previously reported shall comply with
Emp
303.023;
(i) The employer or agent shall immediately
notify the department if circumstances such as computer processing problems
delay the production of the "Employer Tax and Wage Report";
(j) The department shall direct all technical
matters such as formatting and coding to the agent. The department shall direct
other matters such as incorrect or incomplete reports, and late filing to the
employer;
(k) The data file
submitted by the employer or agent for test, original or corrected electronic
media submissions shall conform to either the New Hampshire Employment Security
format or as federally prescribed for electronic filing using the
specifications for filing forms W-2 electronically (EFW2) as described in (l) -
(m) respectively;
(l) The New
Hampshire employment security format shall meet the following criteria:
(1) All data records shall be a fixed length
of 47 characters; and
(2) Each
record shall contain the following data elements:
a. The employee social security number
recorded as a 9 digit field filed with no hyphenations as follows:
1. The number shall consist of 9
digits;
2. One of the first 3
digits shall include a positive digit;
3. The first three digits shall be less than
800; and
4. If the social security
number is not available, the field shall be zero filled;
b. The name of the employee shall be limited
to and recorded as a 20 characters field as follows:
1. The name shall be left
justified;
2. All unused positions
shall be filled with blanks;
3. No
punctuation such as commas, periods, or hyphens shall be used;
4. Leading titles shall be omitted from the
name field;
5. Any leading letters,
such as O, D, and so forth, shall not be separated from the rest of the surname
by a blank, but, if the employer or agent chooses to separate the rest of the
surname from the leading letter, it shall be separated by an
apostrophe;
6. The name shall be
formatted with surname first;
7.
The name shall not be in lower case letters; and
8. "Sr.," "Jr.," and numeric designation
shall follow the first name;
c. The gross wages paid to an employee during
the calendar quarter covered by the "Employer Tax and Wage Report" in a 9 digit
field as follows:
1. The wages shall be
numeric and shall not include a dollar sign;
2. The wages shall include dollars and cents
and shall not include a decimal point;
3. There shall be no punctuation including
commas;
4. The wages shall be a
positive, unsigned figure. No negative amount shall appear in a
record;
5. The wages shall be right
justified;
6. The leading spaces
shall be zero filled;
7. There
shall be no packed fields;
8. If
the gross wages of an employee exceed the 9 positions allocated, the balance
shall be reported in a second record for that employee; and
9. The amount of wages reported in the second
record shall not be equal to the amount in the first record; and
d. The State employer account
number recorded as a 9 digit field as follows:
1. The account number shall not contain
hyphens;
2. The account number
shall be right justified; and
3.
The leading spaces shall be zero filled;
(m) If an employer or agent is
currently using the federal format for electronic filing using the
specifications for filing forms W-2 electronically (EFW2) in accordance with
specifications set out in the Social Security Administration Publication No.
42-007, EFW2 Tax Year 2023 V.1, available at
https://www.ssa.gov/employer/efw/23efw2.pdf
as cited in Appendix B, in order to report wages to the federal government, the
employer or agent may use the same format for its "Employer Tax and Wage
Report"; and
(n) An employer or
agent who elects to use the federal format for electronic filing using the
specifications for filing forms W-2 electronically (EFW2) shall:
(1) Notify the department when submitting the
test electronic media prior to filing their quarterly reports in that format;
and
(2) Use the following record
types:
a. Code RA, Submitter Record in order
to:
1. Identify the organization submitting
the file;
2. Describe the
file;
3. Identify the organization
to be contacted by the Social Security Administration; and
4. Identify the means of contact;
b. Code RE, Employer Record in
order to identify the employer whose employee wage and tax information is being
reported;
c. Code RS, State Wage
Record in order to report the gross quarterly wages and quarterly unemployment
compensation data for state filing; and
d. Code RF, Final Record in order to indicate
the end of the file.
# 10349, eff
5-22-13
