Current through Register No. 12, March 21, 2024
(a) Every employing unit shall report:
(1) The hiring of an individual who has not
previously been employed by the employing unit, and who earns wages or any
other form of compensation in New Hampshire;
(2) The rehiring of an individual who
previously performed services as an employee for an employing unit, and who:
a. Has been separated from such prior
employment for at least 60 consecutive calendar days; or
b. Was required to complete an Employee's
Withholding Allowance Certificate, (W-4), due to a previous work separation;
and
(3) The contracting
with an individual, or the recontracting with an individual following a break
in services for at least 60 consecutive calendar days, pursuant to one or more
contracts for services, other than casual labor, when reimbursement for such
services is:
a. Anticipated to exceed $2,500;
or
b. In excess of $2,500, during a
calendar year, even if not previously anticipated to exceed $2,500.
(b) Notwithstanding
Emp
308.02(a)(3) above, a contract may be
reported only at the start of the contract even if there is a break in services
of at least 60 consecutive calendar days if:
(1) The contract is in writing;
(2) The break in services is during the term
of the contract; and
(3) The break
in services is in accordance with the provisions of the contract.
(c) The report shall contain:
(1) For a hired or rehired individual,
pursuant to Emp 308.02(a) (1) and
(2), the individual's complete name, home
address, social security number, and first day of work;
(2) For an individual with whom the employing
unit has contracted, pursuant to
Emp
308.02(a) (3), the individual's
complete name, home or business address, social security number, and first day
of work; and
(3) The employing
unit's name, address, federal identification number and New Hampshire
department of employment security account number, if any.
(d) The employing unit shall file the report:
(1) Not later than 20 days after:
a. The date of hire; or
b. The date on which the contracting with an
individual not previously reported becomes reportable due to remuneration
exceeding $2,500 pursuant to
Emp
308.02(a)(3) b.; or
(2) In the case of a multistate
employer reporting pursuant to
Emp
308.03(c) or an employer transmitting
reports magnetically or electronically: by 2 monthly transmissions not less
than 12 days nor more than 16 days apart.
(e) The employing unit shall provide the
report either on:
(1) A W-4 if reporting a
hired or rehired individual;
(2) A
"Request for Taxpayer Identification Number and Certification", commonly known
as a W-9, if reporting an individual with whom the employing unit has
contracted;
(3) A "New Hire
Reporting Form" (12/1/15) prepared by the department; or
(4) A format requested by the employing unit
which the department has determined to:
a.
Contain all legally required information;
b. Have a sequence of information which
allows efficient data entry; and
c.
Be clear and legible.
(f) In addition to the information required
at Emp
308.02(c), the employing unit may
also report:
(1) The individual's date of
birth;
(2) The individual's work
state; and
(3) Whether the
individual is considered to be an employee or independent contractor.
(g) Employing units may report
contracts for services whether or not reimbursement is anticipated to exceed
$2,500.
(h) Employing
units, in determining whether they are required to report
pursuant to Emp
308.02(a)(3) above, shall exclude
remuneration for items such as goods or materials if:
(1) The cost of the goods or materials is
contracted as a separate expense;
(2) The cost of the goods or materials is not
inflated over market value; and
(3)
Remuneration billed for goods or materials was not in fact for
services.
#6585, INTERIM, eff 10-1-97, EXPIRED: 1-29-98;ss and moved
by #6660, eff 12-23-97 (from
Emp
307.03 ), EXPIRED: 12-23-05; ss by #8522, INTERIM, eff
12-23-05, EXPIRED: 6-21-06
New. #8676, eff 7-8-06; renumbered
by #10081 (formerly Emp 307.02
)
