Current through Register No. 40, October 3, 2024
(a) In order to
make corrections to information on 1- 50 employees, previously reported on the
"Employer Tax and Wage Report", the employer or agent shall complete and file a
paper report on a form entitled "Tax and Wage Report Adjustment Form" pursuant
to (c) and (d) below.
(b) In order
to make corrections to information on 51 or more employees, previously reported
on the "Employer Tax and Wage Report", the employer or agent shall:
(1) Complete and file a paper report on a
form entitled "Tax and Wage Report Adjustment Form" pursuant to (c) and (d)
below, excluding (d) (13); and
(2)
Resubmit Part 2 of the "Employer Quarterly Tax and Wage Report", via electronic
media pursuant to Emp 303.022.
(c) The employer or agent shall
obtain the "Tax and Wage Report Adjustment Form" by going online to.
(d) The employer or agent shall complete the
form as follows:
(1) Identify the employer
name and account number;
(2)
Identify the last month of the quarter in which corrections are being
made;
(3) Make corrections to Part
1 by completing lines 7 through 13;
(4) On line 7, for each month, report the
number of covered workers who worked during or received pay for any part of the
payroll period which includes the 12 of the month and, if there are none to
report, enter zero;
(5) On line 8,
identify the amount previously reported relative to total wages, the correct
amount and the difference between the 2 amounts;
(6) On line 9, identify the amount previously
reported relative to excess wages, the correct amount and the difference
between the 2 amounts;
(7) On line
10, identify the amount previously reported relative to taxable wages, the
correct amount and the difference between the 2 amounts;
(8) On line 11, identify the amount
previously reported relative to the unemployment insurance tax rate, the
correct amount and the difference between the 2 amounts;
(9) On line 12, identify the amount
previously reported relative to administrative contribution rate, the correct
amount and the difference between the 2 amounts;
(10) On line 13, identify the amount
previously reported relative to total tax due, the correct amount and the
difference between the 2 amounts;
(11) Calculate and show the interest at 1%
per month on the total tax due if payment is delinquent;
(12) Calculate and show the total balance or
credit due;
(13) Make corrections
to Part 2, by completing the rows under columns entitled social security
number, employee name, amount previously reported and correct amount;
(14) Print the form;
(15) Sign the form and indicate the title of
the individual completing the form, the date the form was completed, and phone
number where the individual may be contacted; and
(16) Mail the form to:
NH Employment Security
Attention Cashier
PO Box 2058
Concord New Hampshire 03302-2058.
