N.H. Admin. Code § Emp 410.02

Current through Register No. 50, December 12, 2024

Section Emp 410.02 - Wages

Commencing with the quarterly report for the calendar quarter ending March 31, 2014, an employer shall neither, consider an alien who falls into one of the classes of nonimmigrant aliens listed in section 101(a)(15)(F), (J), (M), or (Q) of the Immigration and Nationality Act 8 USC 1101(15)(F), (J), (M), or (Q), and who performs services for remuneration, to be "lawfully present for purposes of performing such services" under RSA 282-A:15, II(a), nor report wages for such an alien unless:

(a) The alien becomes a resident alien as to the time period when such services were performed; or

(b) The alien otherwise becomes subject to treatment as a resident alien of the United States for purposes of the Federal Unemployment Tax Act (26 U.S.C. Ch. 23), as to the time period when such services were performed.

N.H. Admin. Code § Emp 410.02

#10531, eff 2-28-14

The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.