Section Emp 303.023 - Making Corrections to Tax and Wage Information Previously Reported(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;(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.
N.H. Admin. Code § Emp 303.023
Amended by Number 32, Filed August 10, 2023, Proposed by #13681, Effective 7/3/2023, Expires 7/3/2033 (see Revision Note at chapter heading for Emp 300).