Section Emp 308.02 - Reporting Required(a) Every employing unit shall report: (1) The hiring of an individual who has not previously been employed by the employing unit, and who earns wages or any other form of compensation in New Hampshire;(2) The rehiring of an individual who previously performed services as an employee for an employing unit, and who: a. Has been separated from such prior employment for at least 60 consecutive calendar days; orb. Was required to complete an Employee's Withholding Allowance Certificate, (W-4), due to a previous work separation; and(3) The contracting with an individual, or the recontracting with an individual following a break in services for at least 60 consecutive calendar days, pursuant to one or more contracts for services, other than casual labor, when reimbursement for such services is: a. Anticipated to exceed $2,500; orb. In excess of $2,500, during a calendar year, even if not previously anticipated to exceed $2,500. (b) Notwithstanding Emp 308.02(a)(3) above, a contract may be reported only at the start of the contract even if there is a break in services of at least 60 consecutive calendar days if: (1) The contract is in writing;(2) The break in services is during the term of the contract; and(3) The break in services is in accordance with the provisions of the contract.(c) The report shall contain: (1) For a hired or rehired individual, pursuant to Emp 308.02(a) (1) and (2), the individual's complete name, home address, social security number, and first day of work;(2) For an individual with whom the employing unit has contracted, pursuant to Emp 308.02(a) (3), the individual's complete name, home or business address, social security number, and first day of work; and(3) The employing unit's name, address, federal identification number and New Hampshire department of employment security account number, if any.(d) The employing unit shall file the report: (1) Not later than 20 days after: b. The date on which the contracting with an individual not previously reported becomes reportable due to remuneration exceeding $2,500 pursuant to Emp 308.02(a)(3) b.; or(2) In the case of a multistate employer reporting pursuant to Emp 308.03(c) or an employer transmitting reports magnetically or electronically: by 2 monthly transmissions not less than 12 days nor more than 16 days apart.(e) The employing unit shall provide the report either on:(1) A W-4 if reporting a hired or rehired individual;(2) A "Request for Taxpayer Identification Number and Certification", commonly known as a W-9, if reporting an individual with whom the employing unit has contracted;(3) A "New Hire Reporting Form" (12/1/15) prepared by the department; or(4) A format requested by the employing unit which the department has determined to: a. Contain all legally required information;b. Have a sequence of information which allows efficient data entry; and(f) In addition to the information required at Emp 308.02(c), the employing unit may also report: (1) The individual's date of birth;(2) The individual's work state; and(3) Whether the individual is considered to be an employee or independent contractor.(g) Employing units may report contracts for services whether or not reimbursement is anticipated to exceed $2,500.(h) Employing units, in determining whether they are required to report pursuant to Emp 308.02(a)(3) above, shall exclude remuneration for items such as goods or materials if: (1) The cost of the goods or materials is contracted as a separate expense;(2) The cost of the goods or materials is not inflated over market value; and(3) Remuneration billed for goods or materials was not in fact for services.N.H. Admin. Code § Emp 308.02
#6585, INTERIM, eff 10-1-97, EXPIRED: 1-29-98;ss and moved by #6660, eff 12-23-97 (from Emp 307.03) , EXPIRED: 12-23-05; ss by #8522, INTERIM, eff 12-23-05, EXPIRED: 6-21-06
New. #8676, eff 7-8-06; renumbered by #10081 (formerly Emp 307.02 )
Amended by Volume XXXVI Number 10, Filed March 10, 2016, Proposed by #11034, Effective 2/10/2016, Expires 2/10/2026.