N.H. Admin. Code § Emp 303.05

Current through Register No. 50, December 12, 2024

Section Emp 303.05 - Records to be Kept by Each Employing Unit and Each Employer

(a) Each employing unit having employment performed for it shall establish and maintain, with respect to each worker engaged in such employment, the following records:

(1) The period covered by the payroll;

(2) For each worker:

a. The worker's name;

b. The date on which the worker was hired, rehired, or returned to work after lay-off, and the date when the worker was separated from employment;

c. For each calendar week in which the worker performed any service in employment, the number of hours the worker was employed;

d. The worker's wages earned in each pay period, showing separately:

1. Money wages;

2. Cash value of all other remuneration received from the worker's employer; and

3. Any special payments for services other than those rendered exclusively in a given pay period, such as bonuses, gifts, prizes, separation allowance, accrued leave, vacation, sickness allowance, payments in lieu of notice, showing separately:

(i) Money payments;

(ii) Other remuneration; and

(iii) The nature of such payments and the period during which such payments were made;

e. Amount and date of such wage payment; and

f. The worker's social security number; and

(3) For each place of employment, the number of workers in covered employment.

(b) In addition to all other records required to be established, maintained and preserved by any other rule or by statute, every employing unit having "included service" and "excluded service" as described in RSA 282-A:9(V) shall establish, maintain and preserve for each worker engaged in the performance of such services the following records:

(1) The number of hours in each pay period during which the worker was engaged in "included service"; and

(2) The number of hours in each pay period during which the worker was engaged in "excluded service".

(c) Each employer shall keep the employer's payroll records in such form that it shall be possible from an inspection thereof to determine, with respect to each worker in the employer's employ who may be eligible for partial benefits, the following:

(1) Wages earned, by weeks;

(2) Whether any week was in fact a week of less than full-time work; and

(3) Time lost, if any, by each such worker, due to reasons other than lack of work.

(d) The records listed in Emp 303.05(a), (b) and (c) shall be preserved for a period of not less than 6 years after the calendar year in which the remuneration for the services was paid, or, if not paid, was due.

(e) If the commissioner finds that the customary records kept by the employer are sufficient to determine readily all of the requirements of this regulation, the employer shall not be required to change the employer's method of record keeping or to keep any additional records.

N.H. Admin. Code § Emp 303.05

#2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #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, EXPIRES: 4-30-06; ss by #8549, INTERIM, eff 1-26-05, EXPIRES: 7-25-06; ss by #8674, eff 7-8-06; renumbered by #10081 (formerly Emp 302.05); 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.