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NHES home > Appeals >

Appeals of Employer Liability/Tax Determinations


NHES issues administrative determinations to employers regarding their status, liability, and applicable contributions rate in accordance with RSA 282-A:94. The time limit specified in RSA 282-A:95 for filing an appeal on this type of determination is 14 calendar days from the date the determination is mailed.

If there has not been an appeal received or postmarked within 14 days of the mail date of the determination, the determination becomes final. However, the commissioner is allowed to extend the time for filing an appeal if there are sufficient grounds for doing so.

As with benefit determinations, if the determination of liability is not understood please contact the department. If one wishes to file an appeal, do not delay.

An appeal request should include:

  • The business name and the name of the person filing the request
  • Employer account number
  • Contact information, including an address, telephone number, and email address
  • The date of the determination and if possible, a copy of the determination
  • Why you disagree with the determination

Written appeal requests of administrative determinations may be filed in person at any NHES local office, or by mail to:

Deputy Commissioner's Office
NH Employment Security
32 South Main Street
Concord, NH 03301

Translation Resources and Disclaimer

New Hampshire Employment Security (NHES)
32 South Main Street  |  Concord NH 03301  |  603-224-3311  |  1-800-852-3400
TDD Access: Relay NH 1-800-735-2964
webmaster@nhes.nh.gov for web page related issues only