Section Emp 302.03 - Tips and Gratuities(a) Tips and gratuities reported to the employer in writing shall be wages under RSA 282-A for all purposes, including, but not limited to: (2) Wage reports for "partial" benefits;(3) The calculation of wages for contributions both as to the amount of contributions due on each report and the maximum amount of wages subject to contributions.(b) Tips and gratuities shall be included in every employer's separate account and shall be used to compute the employer's average payroll in merit rate calculations.(c) Claimants shall report, when filing a claim for unemployment compensation, the amount of tips and gratuities received.N.H. Admin. Code § Emp 302.03
#2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90
New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 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 301.03 ); ss by #10673, eff 9-22-14
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10673, Effective 9/22/2014, Expires 9/22/2024.The amended version of this section by New Hampshire Register Volume 35, Number 49, eff.11/12/2015 is not yet available.