Section Emp 303.02 - Quarterly Reports(a)Every employer on or before the date contributions are due shall complete and file an "Employer Tax and Wage Report" supplied by the department of employment security at any of its offices or in an electronic format compatible with the department's technology.(b)Every employer who has furnished no employment during the applicable reporting period shall submit an "Employer Tax and Wage Report" indicating no employment has been furnished during such period.(c)Upon application, the commissioner shall, where no employment is to be furnished, waive for a period of not more than 12 months the requirement of filing an "Employer Tax and Wage Report" and in the case of an employer who furnishes only seasonal employment shall waive such requirement during the usual and ordinary season where no employment is furnished.(d)Every employer and every authorizedagent, which reports wages on behalf of one or more subject employers, shall file the quarterly "Employer QuarterlyTax and Wage Report" via paper report, online,or magnetic media depending on the number of employeesas follows: (1)If reporting wages on a total of 1-50 employees, the employer or agent shall file in the following manner: a. Parts 1 and 2 which comprisethe complete "Employer Quarterly Tax and Wage Report" via paper report; orb. Parts 1 and 2 which comprisethe complete "Employer Quarterly Tax and Wage Report" online at www2.nhes.nh.gov/webtax.; orc. Part 1 via paper report and Part 2 via magnetic media;(2)If reporting wages on a total of 51-500 employees, the employer or agent shall file in the following manner:a. Parts 1 and 2 which comprise the complete "Employer Quarterly Tax and Wage Report" online at www2.nhes.nh.gov/webtax.; orb. Part 1 via paper report and Part 2 via magnetic media; or(3)If reporting wages on a total of 501 or more employees, the employer or agent shall file Part 1 via paper report and Part 2 via magnetic media.(e)The commissioner or his authorized representative shall waive the requirement in (d) upon a showing of lack of automation, economic hardship, or similar reasons. Any request for such waiver shall be submitted in writing specifying the reason for the request.An appeal from a determination on a request for exemption shall be pursuant to RSA 282-A:95, 96, 97, and 67.(f)An employer or agent who files the"Employer Quarterly Tax and Wage Report" via paperreport shall supply the following typewritten or printed in black ink in all capital letters: (1)State employer account number;(3)Federal employer identification number;(4)The calendar quarter for which the report is being filed;(5)The due date of the report;(6)The employer's name and business location address;(7)Whether there have been any business changes;(8)The specific nature of any business changes including: a. Change of business location;b. Change of mailing address;c. Change of form of business;d. Date employer out of business;e. Date employer ceased New Hampshire employment;f. Date business sold; andg. Name and address of purchaser of business;(9)The signature and information required by Emp 303.04 of the person providing the information concerning the specific nature of any business change;(10)The number of workers in the pay period including the 12th of the month for each of the 3 months in the calendar quarter;(11)The total gross wages pursuant to RSA 282-A:15 and Emp 302, paid in the quarter;(12)The wages paid during the quarter per worker during the calendar year in excess of the amount subject to taxation;(13)The net taxable wages;(14)The employer's tax rate for the calendar quarter;(15)The tax due for the calendar quarter;(16)The amount of interest at 1% per month on the total tax due if payment is delinquent;(17)The amount of the late-filing fee of 10% of the tax due, or a minimum of $25.00 if the report is delinquent;(18)The net amount to be paid as follows: a. By indicating zero if the total due is less than $1.00;b. By including any previous balance if such previous balance has been provided on the form by the department;(19)The information and signatures required by Emp 303.04;(20)For each employee during the calendar quarter the employee's:b. Social security number; and(21)The total gross wages for each page providing the information required at subparagraph 20 above.(g)If the department is unable to process the paper report because of the employer or agent's failure to either complete Part 1 or Part 2 of the paper report when filing the entire "Employer Quarterly Tax and Wage Report" via paper report, or, to complete Part 1 as required by Emp 303.02(f) (1)-(19) when filing Part 1 via paper report, the following shall occur: (1)The department shall request by letter that the employer or agent correct and resubmit or resubmit the applicable Part (s) of the paper report;(2)The employer or agent shall resubmit the applicable Parts (s) of the paper report to the department within 14 days of the date of the department's letter; and(3)If the employer or agent fails to make corrections and resubmit or resubmit the paper report within the deadline date, the "Employer Quarterly Tax and Wage Report" shall be considered untimely and late filing fees shall be assessed in accordance with RSA 282-A:142N.H. Admin. Code § Emp 303.02
#2234, eff 1-1-83; ss by #2930, eff 12-21-84; amd by #4159, eff 11-5-86; amd by #4350, eff 12-28-87; amd by #4539, eff 12-9-88; ss by #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 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 302.02 ); amd by #10349, eff 5-22-13
The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.
The amended version of this section by New Hampshire Register Volume 35, Number 49, eff.11/12/2015 is not yet available.