Unemployment Insurance Law Summaries
New Hampshire, Unemployment Insurance Law Summaries
New Hampshire's unemployment insurance law is located in Chapter 282-A, New Hampshire Revised Statutes, 1981, Secs. 282-A:1 to 282-A:180, as amended; and in the New Hampshire Code of Administrative Rules, as amended, Rules 101.01 to 504.01. The full text of the law is available at Unemployment Insurance Reports UI-NH ¶4201 .
DEFINITIONS
“Employer” means employment of one or more individuals for some portion of a day in each of 20 calendar weeks in either the current or preceding calendar year, or payment of $1,500 or more in any calendar quarter in either the current or preceding calendar year. An employer subject to the FUTA is an employer under the New Hampshire law.
“Employment” means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, expressed or implied, together with service covered by the FUTA, with exceptions listed below.
Service performed for wages is deemed employment unless individual is:
free from direction or control;
performing such service outside usual course of employer's business, or outside all places of employer's business; and
customarily engaged in independently established trade or business.
Service that constitutes employment under the FUTA is employment under the New Hampshire law.
“Wages” means every form of remuneration for personal services paid or payable to a person directly or indirectly by the person's employing unit, including salaries, commissions, bonuses, and reasonable value of board, rent, housing, lodging, payment in kind and similar advantages estimated and determined in accordance with the rules of the Director, and tips and gratuities reported to the employer in writing, but not including the following:
Remuneration over $8,000 paid by employer to an individual during any calendar year with respect to employment. Wages for services in another state and wages by a predecessor employer may be included as part of first $8,000.
Other exclusions from wages are listed below.
COVERAGE
An employer subject to the FUTA is an employer under the New Hampshire law. Any service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, expressed or implied, together with service covered by the FUTA, with exceptions listed below, is covered by state law.
Service performed for wages is deemed employment unless individual is:
free from direction or control; and
performing such service outside usual course of employer's business, or outside all places of employer's business; and
customarily engaged in independently established trade or business.
Service that constitutes employment under the FUTA is employment under the New Hampshire law. Exclusions from coverage are listed below.
Agricultural and domestic employers.- Service performed in agricultural labor is covered if performed for an agricultural employer, i.e., an employing unit which during any quarter of the calendar year paid cash wages of $20,000 or more for agricultural labor or in each of 20 different weeks in the calendar year employed 10 or more individuals in agricultural labor. Certain aliens are excluded.
Domestic service.- Domestic service is covered if performed for a domestic employer, i.e., an employing unit that has paid cash remuneration of $1,000 or more for domestic service in any calendar quarter.
Government and nonprofit employers.- Mandatory coverage is required for services performed for state governmental entities, including political subdivisions, and for tax-exempt nonprofit organizations. Other government services are not covered.
Tax-exempt nonprofit organizations and state governmental entities may finance the payment of benefits by the regular contributions method or the reimbursement method. Under reimbursement financing, employers are required to make payments equal to the amount of regular benefits plus
the amount of extended benefits paid to claimants.
EXCEPTIONS
Wages.- The term wages does not include:
Remuneration over $8,000 paid by employer to an individual during any calendar year with respect to employment. Wages for services in another state and wages by a predecessor employer may be included as part of first $8,000.
Payments to, or on behalf of, employees under plan or system established on account of retirement, medical and hospitalization expenses, or death.
Payments to, or on behalf of, employees under plan or system established on account of sickness or accident disability if paid by any third party or any entity other than the individual's employer.
Payment of employees' FICA tax without deduction from wages.
Drill pay received by national guard and organized reserve.
Gift or gratuity of $25 or less to unemployed individual unless paid pursuant to any contract, agreement or stipulation related to past or future employment.
Payments to an alien unless the person was, at the time the person performed services, in the United States under color of law.
Payments from a supplemental unemployment plan.
Employment.- The term employment does not include:
Service not in the course of employer's trade or business.
Service performed by a full-time student in the employ of an organized camp if the camp did not operate for more than seven months in the current or preceding calendar year and had average gross receipts for any six months in the preceding calendar year that were not more than 33
percent of its average gross receipts for the other six months and the student performed services in the employ of the camp for fewer than 13 weeks (Sec. 282-A:9).
Insurance agents wholly on commission.
Real estate broker or salesperson paid solely on commission basis, if the holding of a license is required.
Labor organizations exempt from income tax in calendar quarter in which remuneration does not exceed $50.
Maritime employees on American vessel if operating office is outside state.
Newspaper and shopping news carriers under 18.
Officers or directors performing services without wages for corporation or association.
Railroad employees and employee representatives covered by Railroad Unemployment Insurance Act.
Real estate appraiser if services are performed solely by way of a fee; not applicable to services performed for a state or nonprofit organization.
Service for a school, college, hospital or university by a student, intern or resident in regular attendance, or by a spouse of that student if the spouse's employment is under a program of assistance to the student.
Service by a student enrolled at a nonprofit or public educational institution in a full-time work study program. The exemption is not applicable if the program is established for an employer or group of employers.
Service for a hospital by a patient of the hospital.
Services by a hawker, peddler, or other individual engaged in the retail selling of products, not intended for resale, by home demonstration, door-to-door, or in a similar manner, other than service performed in a retail establishment, and remuneration is solely by commission related to sales rather than the number of hours worked (Sec. 282-A:9).
Services by a direct seller if (a) the person is engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis, for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment or is engaged in the trade or business of selling consumer products in the home; (b) substantially all the remuneration for the performance of the services is directly related to sales or other output rather than to the number of hours worked; and (c) the services are performed under a written contract that provides that the person will not be treated as an employee with respect to such services (Sec. 282-A:9).
Services performed in the employ of an individual's son, daughter, or spouse and service performed by a child under the age of 21 in the employ of the child's father or mother (Sec. 282-A:9).
Services performed in or as an officer or crew member of a vessel while it is engaged in the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life, including service performed by any individual as an ordinary incident to such activity, except service performed in connection with the catching or taking of salmon or halibut for commercial purposes and service performed on or in connection with a vessel of more than 10 net tons (Sec. 282-A:9).
Services performed by an individual who, on a temporary, part-time, contract basis, demonstrates products, offers samples of products or promotional materials to customers, conducts store audits, or performs mystery shopping as part of an advertising or sales promotion for the products when such activities are conducted in the field or over the telephone on premises not used or controlled by the person for whom the services are provided.
Agricultural and domestic employers.- Certain aliens are excluded.
Government and nonprofit employers.- Mandatory coverage is required for services performed for state governmental entities, including political subdivisions, and for tax-exempt nonprofit organizations. Other government services are not covered.
The following services performed for the state or a tax-exempt nonprofit organization are not covered:
Church or organization operated primarily for religious purposes and that is controlled by a church.
Religious duties of a minister or member of a religious order.
School that is not an institution of higher education.
School such as seminary, novitiate or the like, established to train individuals for religious vocations.
Patients performing services in a rehabilitation facility or sheltered workshop.
Individual receiving unemployment work-relief or work training under program financed by a federal agency or an agency of a state or political subdivision.
Elected officials.
Members of a legislative body or the judiciary.
Members of the State National Guard or Air National Guard.
Temporary employees serving in case of fire, storm, snow, earthquake, flood or similar emergency.
Individuals serving in major nontenured policymaking or advisory positions, or a policymaking or advisory position the duties of which do not require more than eight hours per week.
Inmates of custodial or penal institutions performing services for the state, a political subdivision of the state, or an exempt nonprofit organization.
PROCEDURES
Base period.- The first four of the last five completed calendar quarters immediately preceding the individual's benefit year. The “alternate” base period is used for any individual who has insufficient wages in the base period as defined above.
Benefit year.- The one-year period beginning with the first day of the week in which an individual files an initial claim for benefits and meets the earnings requirements.
Weekly benefit amount.- $32 to $427, effective July 1, 2007, depending upon base period earnings, as fixed by table in law, less earnings and wages in excess of 30% of individual's maximum weekly benefit amount, computed to nearest dollar (Sec. 282-A:25). Wages do not include any payment made to an individual by reason of the individual's permanent separation from employment for reasons other than retirement under a prior existing plan maintained by employer contributions vested in the individual before the date of separation. Wages include compensation for temporary partial disability under a workers' compensation law, payments in lieu of notice, a sickness or separation allowance, payment of accrued leave, payments from discharge from military service, and earnings from self-employment.
Maximum total benefits.- $832 to $11,102, effective July 1, 2007, during benefit year, depending on weekly benefit amount as fixed by table in law (Sec. 282-A:25). In addition, during periods of high unemployment, payment of extended benefits at the maximum weekly benefit amount applicable to the claimant's annual earnings class.
“Supplemental unemployment plan” means a plan, system, trust or contract by the terms of which an individual will receive from the employer, trustees of the plan or trust, union or other agency, payments supplemental to unemployment benefits or based on or to be paid in conjunction with unemployment benefits, that are available to the employees generally, in a lump sum or for loan, to be paid only during periods of unemployment, except payments for vacations, bonuses, profit sharing plans and severance pay or separation pay. Such payments will not reduce partial benefits or the total duration of benefits.
Assignment of benefits: Generally not permitted; however; deductions from benefits are allowed to satisfy child support obligations or where the claimant owes an uncollected overissuance of food stamps (Secs. 282-A:31 and 282-A:159).
Benefit eligibility: Requirements-
base period wages of $2,800, with $1,400 in each of two quarters,
claimant must be ready, willing and able to accept and perform suitable work on all shifts and during all the hours for which there is a market for the services claimant offers, except that this requirement may be waived in the case of individuals enrolled in approved training programs,
claimant must be available for and seeking permanent, full-time work for which he or she is qualified, and
claimant must participate in reemployment services if required to do so.
No benefits may be paid to instructors, researchers or principal administrators of an educational institution during school vacation periods or paid sabbatical leaves.
No benefits may be paid to nonprofessional employees of an educational institution during periods between academic years or terms or vacation periods if there is reasonable assurance of reemployment in the second year or term. If no opportunity to work is then given in the second period, retroactive payments of benefits may be claimed.
Benefits are not payable during two successive sports seasons based on services substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, if the individual performed such services in the first of such seasons and there is a reasonable assurance that he or she will perform such services in the later season.
Benefits are not payable to an alien unless he or she was lawfully admitted for permanent residence, was lawfully present to perform services or was permanently residing in the United States under color of law.
Disqualifications-Period
Discharge for misconduct-until worker earns, in each of five weeks, at least 120% of his or her weekly benefit in covered employment; discharge for arson, sabotage, felony, or dishonesty -loss of all wage credits earned prior to date of dismissal; discharge for intoxication or use of controlled drugs-four to 26 weeks.
Voluntary leaving without good cause-until worker earns, in each of five weeks, at least 120% of his or her weekly benefit in covered employment. Reasons not attributable to employer may not constitute “good cause.” Under certain conditions, the unemployment of a worker whose employer does not rehire him or her after an illness is deemed attributable to the employer, as is unemployment caused by application of seniority rules created or accepted by the employer. Disqualification does not apply where worker accepts unsuitable work, and then quits within four weeks. No disqualification where individual terminates employment in good faith to accept better full-time work that is to begin within a reasonable period and subsequently becomes unemployed due to unavailability of work before earning required requalifying wages.
Refusal of suitable work without good cause, or refusal to return to customary self-employment-until worker earns, in each of five weeks, at least 120% of his or her weekly benefit in covered employment. Disqualification waived if individual in approved training program.
Labor dispute-duration of the stoppage, unless it continues over two weeks beyond the end of the dispute. No disqualification if unemployment is due to a stoppage of work that exists because of a labor dispute, if the stoppage was due solely to a lockout or the failure of the employer to live up to the provision of any agreement or contract of employment entered into between the employer and its employees (Sec. 282-A:36).
Left self-employment or closed a business-until worker earns, in each of five weeks, at least 120% of the worker's weekly benefit in covered employment (Sec. 282-A:32).
Receipt of unemployment compensation or supplementary benefits under state or federal law, except social security payments-period for which payment is made or sought (Secs. 282-A:37 and 282-A:38).
Receipt of government or other pension, retirement or retired pay, annuity or similar periodic payment based on previous work -unemployment benefit amount reduced by amount of such payment. If the employee contributed 50% or more to such payment, no deduction will be made.
Disciplinary layoff for the duration of the layoff if layoff is based on good cause (Sec. 282-A:40).
False statement or misrepresentation-four to 52 weeks, or one year if convicted in court. Restitution must be completed before any further payments are made.
Homeworker unavailable for part of week or weeks for work outside a home, irrespective of reason-duration of week or weeks.
Unemployment due to retirement-if the individual voluntarily retired, the disqualification continues until the individual has base-year earnings that do not include wages from any employer in whose employ the individual was in the calendar year in which he or she retired. If the retirement was involuntary, he or she may be entitled to benefits in the 27-week period following retirement.
WHAT THE EMPLOYER MUST DO
Pay the standard rate.- 5.4%-2.7% for new employers (except for rate reductions or increases made on the basis of fund balance-see below). Maximum possible rate is 7.0%. No employee tax.
Experience rates.- An eligible employer's contribution rate depends on two factors: the difference between contributions paid and benefits charged and the amount in the state's unemployment fund. To become eligible for an experience rate, the employer's account must have been chargeable with benefits for at least one calendar year immediately preceding the fiscal year (beginning July 1) in which the rate is to apply, and the employer must have paid all contributions and reports required and previously due by April 30 preceding said fiscal year.
The computation date is January 31. At that time, it is determined if an eligible employer qualifies for a rate from one of the two rate schedules within the law or whether a basic rate applies. If the difference obtained by subtracting an employer's total benefit charges from its total contribution payments is positive and results in a percentage that equals or exceeds one percent when divided by average annual payroll (average of actual payrolls for last three years), the employer qualifies for a reduced merit rate under Schedule I, which ranges from .05% to 2.6%. Conversely, where the difference obtained by subtracting an employer's total contributions from total benefit charges is positive and results in a percentage that equals or exceeds one percent when divided by average annual payroll, the employer qualifies for an earned rate under Schedule II, which ranges from 2.8% to 6.5%. If the percentage derived from either of these calculations is less than one percent, the basic rate of 2.7% applies.
A failure to pay contributions or submit reports that were previously due by April 30 precludes an employer from receiving a reduced merit rating under Schedule I for the upcoming fiscal year. An employer that qualifies for Schedule II that fails to meet these same payment or reporting requirements pays contributions at the maximum rate within that schedule.
Rates may be increased or decreased depending upon the quarterly determination of fund balance. All employers may be subject to an increase in rates. Employers that qualify for a rate under Schedule II, however, are not allowed rate reductions.
Note that the following reductions in rates are cumulative, not individual. There is a 0.5% reduction in the rate of a qualifying employer (one not assigned a rate under Schedule II) whenever the fund equals or exceeds reaches $225 million on September 30 of the preceding calendar year. If the fund equals or exceeds $250 million on September 30, the reduction is 1%. If the fund equals or exceeds $275 million, the amount of the reduction is 1.5%. Note that after January 1, 2007 the minimum contribution rate will not be less than .10%.
Each employer's rate may be increased by 0.5% if the Commissioner determines at any time that the solvency of the fund is in jeopardy and the continuation of merit rates is in danger. The Commissioner may also either concurrently or independently suspend the operation of the rate reductions discussed above.
Effective July 1, 2008, until July 1, 2009, if the unemployment compensation trust fund balance is $200,000,000 or more on September 30 of the preceding year, and if the Commissioner determines that the health of the New Hampshire business environment and the security of existing jobs would be threatened by decreasing the discount rate from every employer's contribution rate, then the Commissioner may adjust the discount rate .5% more than otherwise applicable.
There is a .5% fund reduction allowance in rates for qualifying employers for the first quarter of 2009 and a 0% fund reduction allowance for all remaining quarters of 2009. Rates for these employers may be determined by subtracting .5% or 0% from each of the rates in the following rate schedule (Schedule I) of average annual payroll percentages.
Percentageof AverageEquals orExceeds
|
ContributionRate
|
|---|
|
Less than 1%
|
2.7%
|
1%
|
2.6%
|
2%
|
2.5%
|
3%
|
2.4%
|
4%
|
2.3%
|
5%
|
2.2%
|
6%
|
2.0%
|
7%
|
1.9%
|
8%
|
1.7%
|
9%
|
1.5%
|
10%
|
1.0%
|
11%
|
0.7%
|
12%
|
0.5%
|
13%
|
0.3%
|
14%
|
0.2%
|
16%
|
0.15%
|
19%
|
0.1%
|
26%
|
0.05%
|
An average payroll percentage of less than one percent results in a rate of 2.7% regardless of whether it is derived from contributions in excess of benefit charges or benefit charges in excess of contributions (see discussion of computation date determination, above). However, employers subject to a contribution rate of 2.7% under Schedule I also qualify for the .5% fund reduction allowance for the first quarter of 2009, to yield a net rate of 2.2%. Similarly, the new employer rate of 2.7% is reduced by the fund reduction allowance to 2.2% for the first quarter of 2009.
Rates for employers assigned a rate under Schedule II are not subject to rate reductions and are determined from the following schedule:
Percentageof AverageEquals orExceeds
|
ContributionRate
|
|---|
1%
|
2.8%
|
2%
|
2.9%
|
3%
|
3.0%
|
4%
|
3.1%
|
5%
|
3.2%
|
6%
|
3.3%
|
7%
|
3.4%
|
8%
|
3.5%
|
9%
|
3.6%
|
10%
|
3.7%
|
11%
|
3.8%
|
12%
|
3.9%
|
15%
|
4.0%
|
18%
|
4.1%
|
21%
|
4.2%
|
23%
|
4.3%
|
26%
|
4.5%
|
29%
|
4.6%
|
31%
|
4.7%
|
33%
|
4.8%
|
35%
|
5.0%
|
36%
|
5.2%
|
37%
|
5.3%
|
38%
|
5.4%
|
40%
|
5.5%
|
46%
|
5.6%
|
50%
|
5.7%
|
60%
|
5.8%
|
70%
|
5.9%
|
80%
|
6.0%
|
100%
|
6.5%
|
An employer whose contribution rate is determined to be 3.5% or more may elect to be rated on the basis of its past five years' employment experience only, with the stipulation that its rate may not at any time thereafter be less than 2.7% (the rate reductions mentioned above are not applicable). The election is irrevocable.
SUTA dumping.-Special rules regarding transfers of experience and assignments of rates. If an employer transfers its trade or business, or a portion thereof, to an employing unit or to another employer and, at the time of the transfer, there is any common ownership, management, or control of the two employers, then the unemployment experience attributable to the transferred trade or business will be transferred to the employer to whom such business is so transferred. The rates of both employers will be recalculated and made effective following the date of the transfer of trade or business in accordance with such rules as the commissioner may adopt.
If, following a transfer of experience, the commissioner determines that a substantial purpose of the transfer of trade or business was to obtain a reduced liability for contributions, then the experience rating of the employer accounts involved will be combined and the combined rate assigned to each employer in accordance with such rules as the commissioner may adopt.
Whenever a person who is not an employer at the time he or she acquires the trade or business, or a portion thereof, of an employer, the unemployment experience of the acquired business will not be transferred to such person if the commissioner finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, such person will be assigned the new employer rate.
If a person knowingly violates or attempts to violate any provision related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person will be subject to the penalties, as prescribed by statute. In addition to other penalties imposed, any violation may be prosecuted under RSA 282-A:166 or any other appropriate statute.
DEADLINES
Tax and wage.- Employer Tax and Wage Report, Form DES 200A, Parts 1 and 2, are due quarterly on or before last day of following month. Employers reporting wages for 250 or more employees and every person or business which, acting as an agent, reports wages for a total of 250 or more employees are required to submit wage reports via magnetic media, on diskettes or CD. Employers with less than 250 employees with the capability of reporting wages on diskette or CD are urged to do so. If due date falls on Saturday, Sunday or a legal holiday, it is extended to next business day.
ENFORCEMENT
The New Hampshire Unemployment Compensation Law is administered by the Unemployment Compensation Bureau in the Department of Employment Security.
If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due will be collected by the civil action in the name of the Commissioner and the employer adjudged in default must pay the costs of such action together with all other costs of collection. However, no action may be maintained unless commenced within six years of the time the cause arose or two years after the Department is notified that cause exists, whichever is later.
If any employer, after due notice, fails to make any payment of contributions or interest thereon, the amount due with interest may be collectible by any means provided by law for the collection of any tax due the State of New Hampshire.
Any employer, who, after 10 days' written notice by registered mail, refuses or fails to make and file required reports or to pay any contributions, interest or penalties when due under the provisions to the law, may be enjoined from operating any business in the state upon the complaint of the Commissioner in the Superior Court of the county in which it does business. A temporary injunction will be granted without notice to the employer and may be used in addition to the other provisions of the law relating to the collection of contributions.
Any nonresident employer who becomes subject to the law or any resident who, after becoming subject to the law, removes itself from the state will be deemed to have appointed the Secretary of State to be its lawful attorney upon whom all lawful processes in any action against the employer might be served.
The court in which the action is pending may order such continuances as may be necessary to afford the defendant reasonable opportunity to defend the action.
The Attorney General may collect any contribution 30 days after its due date, by a civil action.
In any civil action the Commissioner and state may be represented by any qualified attorney employed by the Commissioner or at the Commissioner's request, by the Attorney General.
The New Hampshire courts may entertain actions to collect contributions or interest thereon for which liability has accrued under the employment security law of any other state or of the federal government.
Records.- The Commissioner and the chairman of any appeal tribunal may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which either of them deems necessary for the effective administration of this Act. The information thus obtained must be held confidential.
No action for slander or libel, either criminal or civil, may be predicated upon information furnished by any employer or any employee to the Commissioner in connection with the administration of the Act nor may such information be used in court action, administrative hearing, or investigation, except in certain circumstances.
WHO TO CONTACT
The New Hampshire Unemployment Compensation Law is administered by the Unemployment Compensation Bureau in the Department of Employment Security, 32 South Main Street, Concord, New Hampshire 03301. Telephone (603) 224-3311.
RECORDKEEPING
Every employing unit is required to keep true and accurate work records, containing such information as the Commissioner may prescribe. These records are to be open to inspection and subject to being copied by the Commissioner or his or her authorized representatives, although the information so obtained is to be confidential and not open to public inspection. A claimant at a hearing before an appeal tribunal or the Commissioner, however, will be supplied with information from such records to the extent necessary for the proper presentation of his or her claim. An employer who fails to keep records that would support a claim for benefits, or to keep the records that are required by the law and regulations, is deemed to be an employer liable for the payment of contributions regardless of the number of individuals it employs.
POSTING
Each employer is required to post notices directing totally or partially unemployed individuals to make claims for benefits (NH CodeAdminR Emp 304.01). See ¶30-9900 .
PENALTIES
Any employing unit, officer, or employee of a corporation, or member or employee of a partnership or limited liability company, who as such officer, employee, or member is under a duty to perform and (Sec. 282-A:166(I), as amended by Ch. 129 (H. 1478), L. 2005, effective July 1, 2006):
who knowingly makes a false statement or representation; or
who knowingly fails to disclose a material fact to avoid becoming or remaining subject hereto or to avoid or prevent or reduce any contribution or other payment required of such employing unit under this chapter, or to deny or reduce payments of benefits to any individual; or
who fails or refuses to make any such contributions or other payment having in possession or control funds to do so allowing said funds to be expended for any other purpose except payment to trade creditors or payment of wages to employees other than corporate officers or relatives other than for necessaries; or
who fails or refuses to furnish any reports required hereunder; or
who fails or refuses to testify or to permit inspection of records or to produce records as required hereunder; or
who makes, permits or requires any deduction from wages to pay all or any portion of the contributions required from employers; or
who attempts to induce any individual to waive any right under RSA 282-A; or
who fails or refuses to file a mass layoff notice under RSA 282-A:45-a, I; or
who violates or attempts to violate RSA 282-A:91-a (Special Rules Regarding Transfers of Experience and Assignment of Rates) shall be guilty of an offense as provided in Sec. 282-A:166(II) just below; or
who fails or refuses to furnish a report which includes every individual who performed services in employment for the time period applicable to such report.
Violations of Sec. 282-A:166(I) just above are (1) Class A felonies if the amount of contributions or benefits involved is $1,000 or more; (2) Class B felonies if the amount of contributions or benefits involved exceeds $500 but is less than $1,000; (3) Class A misdemeanors in all other cases. The court in all such cases shall order such payment to be made or report to be completed and may suspend part of its sentence on condition of said performance (Sec. 282-A:166(II) and (III)).
Failure or refusal to make contributions or reports.- In the discretion of the commissioner or an authorized representative, violations of RSA 282-A:166, I(c) and (d) may subject the person to a penalty of not less than $100 or more than the amount of the contributions then or subsequently determined by the commissioner to be due. For violations of RSA 282-A:166, I(h) a penalty of not less than $100 nor more than $500 for each day of failure or refusal to file. For violations of RSA 282-A:166, I(j) a penalty of up to $25 for each such individual not reported may be imposed for each calendar day such violation continues. For violations of all other subparagraphs of RSA 282-A:166, I, a penalty of not less than $100 nor more than $500 may be imposed. All penalties imposed under this section shall be in addition to late filing fees and interest charges due under other sections of this chapter. Any proceeding or action taken against a person under this section shall be in lieu of and not in addition to any proceeding or action taken under RSA 282-A:166. Persons found subject to this section may appeal in the manner set forth in RSA 282-A:95-98 (Sec. 282-A:166-a, as amended by Ch. 129 (H. 1478), L. 2005, effective July 1, 2006).
Amnesty.- Notwithstanding the provisions of any other law, with respect to contributions administered by the Department of Employment Security, an amnesty from the assessment or payment of all penalties and of interest greater than 1/2 percent per month shall apply with respect to unpaid contributions reported and paid in full during the period from July 1, 2006, through and including October 31, 2006, regardless of whether previously assessed. This amnesty shall only apply to contributions due but unpaid on or before October 31, 2006 (Sec. 3, Ch. 129 (H. 1478), L. 2005, effective July 1, 2006).
Failure of employer to file report of contribution date.- If an employer fails to file a report for the purpose of determining contributions or such report is incorrect and the employer fails to file a corrected report, the Commissioner may determine the amount of contributions due (Sec. 282-A:151).
Interest.- Contributions bear interest at the rate of 1% per month or part thereof until payment plus accrued interest is received by the Commissioner (Sec. 282-A:141). In addition, a late filing fee equal to 10% of the contributions due, but not less than $25 for each such failure, is required. Upon timely application and payment of a $50 fee, the time for filing any report may be extended 30 days (Sec. 282-A:142).
Bankruptcy.- In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state or any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due have priority over all other claims except taxes and claims for wages of not more than $250 to each claimant, earned within six months of the commencement of the proceeding. In a proceeding under the Federal Bankruptcy Act, claims for contributions are entitled to such priority as is provided in Section 64(b) of that Act (Sec. 282-A:147).
<p>Bankruptcy.— In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state or any receivership, assign</p>
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