Section Emp 307.05 - Reporting and Payment Requirements(a) The employee leasing company shall file reports and pay contributions under the employee leasing company's state account number pursuant to RSA 282-A:74 at the rate assigned pursuant to RSA 282-A:87 and new wage base at the time of engagement.(b) Benefits paid to individuals shall be charged to the employee leasing company's separate account under the provisions of RSA 282-A:74.(c) Whenever an employee leasing company or a client company files the notice and request for information form required by RSA 282-A:45 and Emp 303.08, the client company's name to which the leased employee was assigned shall be provided.(d) In addition to records and reports and other requirements of Emp 303, the employee leasing company shall furnish to the department quarterly for the purposes of labor market information: (1) The total number of employees by month, for the pay period that includes the 12th of the month, for each client and each client location; and(2) Total quarterly wages for all leased employees by client and each client location.(e) In addition to the requirements of Emp 304 contributions shall be due and paid by the close of the fourth business day following the week the wages are paid or become payable.(f) The requirements of (e) above shall be deemed to have been met if: (1) The funds are transferred within the time limit set forth in RSA 277-B or in (e) above to a third party;(2) The funds are held in a trust in privity of contract with the commissioner solely for the benefit of the state; and(3) The funds are paid over by said third party quarterly pursuant to the provisions of Emp 304.01.(g) Upon termination of an employee leasing arrangement, the client company shall return to its previous rate and account balance, if allowable under applicable law, and shall also assume a new wage base.N.H. Admin. Code § Emp 307.05
#5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95
New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRED: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.05 )
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10630, Effective 6/30/2014, Expires6/30/2024.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.