New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 500 - CLAIMANT REQUIREMENTS
Part Emp 502 - UNEMPLOYMENT COMPENSATION PAYMENTS
Section Emp 502.05 - Deduction and Withholding From Benefits

Universal Citation: NH Admin Rules Emp 502.05

Current through Register No. 40, October 3, 2024

(a) A claimant, when filing an initial claim may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code.

(1) The calculation of the tax to be deducted and withheld shall be based on the amount payable to the individual prior to any withholding for any overpayments of any unemployment compensation or deductions for child support obligations.

(2) An individual may change his or her election regarding the withholding of income tax from benefit payments at any time by:
a. Written notice to the department; or

b. By changing his or her election when completing "Initial Claim" form (ICF-07-18), while filing a reopened or additional claim.

(b) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal, state, or local taxing authority as a payment of income tax.

(c) The commissioner shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.

(d) Amounts shall be deducted and withheld in the following order:

(1) Withholding for any overpayments of unemployment compensation owed to the State of New Hampshire;

(2) Deductions for child support obligations;

(3) Withholding for any overpayments of unemployment compensation owed to any state other than the State of New Hampshire; and

(4) Federal income tax withholding.

(e) Any deduction or withholding shall be limited to the funds available resulting from the application of Emp 502.05(d).

(f) Amounts to be deducted or withheld shall be rounded to the nearest whole dollar by:

(1) Dropping amounts under 50 cents to the next lower dollar; and

(2) Increasing amounts from 50 cents to 99 cents to the next higher dollar.

#6414, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 6-6-06; ss by #9529, eff 8-17-09

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