Section Emp 304.01 - Contributions Due and Payable(a) Contributions of every employer on wages paid during a calendar quarter shall be due and paid to the department of employment security on or before the last day of the month following the calendar quarter during which said wages are paid.(b) If the department of employment security determines that the collection of contributions or filing of reports will be jeopardized by allowing the employer to file quarterly, it shall require that the "Employer Tax and Wage Report" and all contributions due thereon be filed and paid on or before the last day of the month following the month during which wages are paid by any employer: (1) Whose past record indicates such employer has failed to submit reports or contributions when due; or(2) Which is likely to submit reports or contributions late in the future due to: (c) Whenever an employer ceases to do business the "Employer Tax and Wage Report" and contributions with respect to all wages for employment paid or payable since the employer's last reporting period shall become due and be paid on or before the last day of the month following the month in which the cessation of business occurred.(d) The first contribution payment of any employing unit shall become due, and be paid on or before the last day of the month following the calendar quarter in which such employing unit becomes an employer. Such payment shall include contributions for all wages paid for employment in all quarters in a calendar year commencing with the calendar quarter in which the employer first provided employment subject to RSA 282-A.(e) The first contribution payments of any employing unit which becomes a subject employer pursuant to RSA 282-A:102 shall include contributions for all wages for employment paid on and after the subject date and up to and including all pay periods ending within the calendar quarter in which the subject date falls.(f) In the event payment is made in person, such payment shall be made timely if presented during the department's business hours on or before the first department business day succeeding the due date.(g) In the event payment is by mail, such payment shall be made timely if postmarked not later than midnight of the first day of the month next succeeding the due date, provided however that if said first day of the month falls on a Sunday or a legal holiday, payments shall be made timely if postmarked not later than midnight of the next succeeding business day of the post office at which said payment was mailed. In the event an employer, in forwarding the payment by mail, makes use of an envelope postmarked by a postage meter, so-called, payment shall be made timely if the payment is received by the department within the department's 4 business days next succeeding the due date.(h) If the employer uses a private delivery service to forward payment, such payment shall be timely if received by the department within 2 business days immediately succeeding the due date.(i) If the employer files its report or makes payment over the internet pursuant to Emp 303.021, such report or payment shall be made timely if sent electronically pursuant to Emp 303.021(b) no later than 2 business days immediately succeeding the due date.N.H. Admin. Code § Emp 304.01
#2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90
New. #5144, 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 303.01 ); amd by #10330, eff 5-7-13; 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.