Voluntary Quit Changes 10/07/12
Benefit Charge Change 10/07/12
Registration, Benefits and Charging Questions
Who do I contact to have my password reset or obtain my registration code?
Is filing quarterly taxes online mandatory, or can I still file on paper?
How do I register to use the WebTax system?
How long does someone have to work for me before I can be charged for their benefits?
How is the weekly benefit amount determined?
The person is still working for me part-time. Why are they applying for benefits?
Why am I receiving multiple copies of the Notice of Claim and Request for Information forms?
How many times do I need to complete these?
How do I list a job opening?
What is the Job Match System?
Can I tailor the job listing to my specific needs?
Is there a fee for any of these services?
What services are available for Employers?
What information can I gain from attending an Employer Seminar?
In the event of a lay off, what additional services are available?
What is the WorkShare Layoff Aversion Program?
What special programs are available to employees laid off due to the impact of increased foreign imports?
What is NH Working?
What hiring incentives are available to employers?
What is WOTC?
What is the Federal Bonding Program?
What is NH Working - Return to Work (RTW) Program?
What is Trade Act On-the-Job Training (OJT)?
What is the USDOL Apprenticeship Program?
Employer Tax Questions
What is the tax rate for new employers?
What is the taxable wage base in New Hampshire?
Is there anyone that can help me with my Status Report and the Quarterly Tax and Wage Reports?
Are spouses and family members' wages reportable?
Are cafeteria plans defined in section 125 taxable for unemployment?
Are wages diverted into a 401K plan taxable for unemployment?
What forms do I need to complete once I hire my first employee?
What forms do I need to correct my quarterly tax reports if I just discovered that I erroneously calculated the excess wages?
The IRS has recently advised me to contact the state because of a discrepancy between the federal and state wages reported. What form do I need?
Do I have to report domestic employment?
What effect will the benefit charges on my account have on my tax rate?
When are the tax rate determinations mailed?
Do I still have to file the quarterly tax report even if I have not paid wages in a calendar quarter?
What happens if I don't file or pay the tax?
Are corporate officers liable for any unpaid taxes of a business?
Why have I been selected for an audit?
Whom may I call if I have questions concerning the benefits being charged to my account?
Why is my account being charged for benefits being paid to __________?
Do I have to report my New Hires?
How do I calculate my excess wages - line 9?
If one of my employees already reached the $14,000 taxable wage base amount and I paid all the tax on this amount in the first quarter?
Foreign Labor Certification Questions
How can I hire a foreign worker?
What is a Foreign Worker Employment Certification?
Why is New Hampshire Employment Security involved?
What kind of job qualifies for permanent foreign labor certification?
What is the filing procedure for the various labor certification applications?
Q. Who do I contact to have my password reset or obtain my registration code?
A. We have added a service to our system that allows employers to reset their own password. When you log into our system, you will be asked to create answers to security questions. The next time you are locked out due to incorrect entries, or have simply forgotten your password, you can click "forgot password" and, by answering your security questions, a new temporary password will be issued.
Just like our current requirement, you will need to log into our main web page at: https://nhuis.nh.gov/employer/, scroll to the bottom of the page, and select "Log Onto Existing Account". When you enter your user name and temporary password, you'll be prompted to create your own password. You must use exactly ten characters, and your password must include upper and lower case, and one special character (for example, a dollar sign or a number sign) Once this has been completed, you can use your new password to log into our web tax system, and perform tasks like paying your quarterly taxes.
Note: If you attempt to log directly into web tax with a temporary password, you will receive an error message.
If you are not able to reset your own password, please contact our Employer Direct Line at (603) 223-6100, or e-mail [email protected] for assistance. You can also contact us to be given your registration code.
We have also created a tutorial for employers regarding our system.
Again, if you have any additional questions regarding your account, including your charging statement, please contact our Employer Direct Line with the contact information listed above.
Q. Is filing quarterly taxes online mandatory, or can I still file on paper?
A. New Hampshire’s WebTax on-line filing system for employers is not mandatory. It offers employers another method for filing quarterly tax & wage reports on-line, making payments through Electronic Funds Transfer, review employee names and SS#’s from previously filed quarter, change and update company profile information online.
1. Go to the employer portion of the New Hampshire Unemployment Insurance System (NHUIS): https://nhuis.nh.gov/employer
2. Click on “Register to Maintain Your Account Online” in the left menu
3. Enter the following information:
UI Account # (This is your unique UI account number assigned to you by this agency when you initially established your employer account in this state.) Enter your account number, including all zeros. It should be ten digits total.
Federal Tax ID (Enter your FEIN)
Registration Code (This is the unique registration code assigned to you by the Department) refer to question #1 above
4. Provide name and contact information for the account administrator.
(Note: The first person to register the account online automatically becomes the account administrator. After registering and logging in, that person will be able to add additional users to the account.)
5. The system will automatically generate and present on the screen a unique User ID and Password for the person who registered the account. You are now ready to log in and begin using the WEBTAX online account to file your quarterly tax & wage reports and make payments. The direct link is www2.nhes.nh.gov/webtax If you have any questions or problems registering your account, please email us at [email protected] or contact NHES at (603) 223-6100.
Q: How long does someone have to work for me before I can be charged for their benefits?
A: In October of 2012, a law went into effect stating that once a person has worked for you for more than 12 consecutive weeks, you meet the definition of the most recent employer, and become potentially chargeable. The following definition can be found in our law book at: www.nhes.nh.gov/law
Most Recent Employer Definition (Section 282-A:12):
"Most recent employer'' means the last non-reimbursing employer prior to the effective date of the initial claim with whom an individual's work record exceeded 12 consecutive weeks of employment while such individual received no benefits under RSA 282-A provided that the employer provided employment, or from which wages in employment were paid or are payable, between the beginning of the base period, whether primary or alternate, and the benefit year ending of the claim.
Q: How is the weekly benefit amount determined?
A: The weekly benefit amount is based on the wages the claimant earned during the base period in effect at the time they filed their initial claim. When they file, the first four of the last five completed calendar quarters prior to the effective date of the initial claim are used to calculate the weekly benefit amount. If they do not meet the wage requirements to be eligible, the last four completed calendar quarters will be used (first quarter will be dropped and the last completed quarter will be added). We refer to this as the alternate base period. If a claimant does not have the necessary wages to qualify in either base period, benefits will be monetarily denied.
Please keep in mind the wages used to calculate the weekly benefit amount can include wages that were earned from more than one employer, and could include wages earned in more than one state. For more information, go to the Employer Handbook , which explains base period wages, and provides the chart for gross wages earned, and the weekly benefit amounts that are assigned to them.
Note: If a claimant qualifies for benefits using wages earned in the standard base period, the alternate base period will not be used for the sake of giving them a higher weekly benefit amount.
Q: The person is still working for me part-time. Why are they applying for benefits?
A: If a claimant's hours are reduced from full-time to part-time, or they are receiving unemployment benefits and are able to find a part time job, they can file for partial benefits. When this occurs, their weekly benefit amount is increased by thirty percent as a part time incentive bonus, and their gross wages are deducted from the higher amount. As long as they meet all other eligibility requirements, a check will then be issued for the difference not to exceed the weekly benefit amount. Please notify us if they are not accepting all available hours being offered to them.
Note: if you hired someone to work for you part time while they were receiving unemployment benefits, and did not cause the need for them to receive benefits, you might be protected by our rule regarding concurrency, which can be found in our rule book. Please contact us if you review this and feel you are being charged in error (see: EMP 304.04 Charging for Benefits in Cases of Two or More Concurrent Employers).
Q: Why am I receiving multiple copies of the Notice of Claim and Request for Information forms? How many times do I need to complete these?
A: Each time a claimant files a claim for the new benefit year, or has to reopen their claim due to a break in filing, a new set of forms is generated by our computer system due to claimant answers and department transactions. If you have already answered these questions, and you have no new information, please disregard the duplicate copies. We apologize for any inconvenience this has caused.
Q: Why do I continuously receive duplicate Notice of Claim forms on the same person?
A: The Unemployment Insurance Program processes information as it is received. For example, if the person lists the same employer more than once, a Notice of Claim will be sent out each time it is listed. You can disregard any duplicate form that doesn’t involve new information.
Q. How do I list a job opening?
A. You may enter the job opening directly on our Job Match System. You must be registered with New Hampshire Employment Security to post a job opening. You may contact your New Hampshire Employment Security Local Office by telephone, fax, letter or in person.
Q. What is the Job Match System?
A. The Job Match System is New Hampshire Employment Security's Job Matching Service. The Job Match System brings you direct access to the labor pool. Using the Job Match System you can: view applicant resumes, enter your job openings, and match your openings to qualified applicants based on skill sets.
For additional information about the Job Match System you may contact your Local Office. For technical assistance you may call (603) 228-4083 , TDD Access: Relay NH 1-800-735-2964, email, or mail your request to.
New Hampshire Employment Security
45 South Fruit Street
Concord, NH 03301
Q. Can I tailor the job listing to my specific needs?
A. Yes, you may specify items such as: experience level, education level, # of referrals, and length of time the job listing remains open. The job matching system will match applicants with employer job listings using skills, job requirements, or other related data. You will receive a list of qualified applicants. In addition to a list of applicants, the employer receives a letter requesting results. Also, the matching system gives employers the opportunity to view applicant skill sets and the ability to call those applicants that best qualify for the job. You may make changes to your job opening at any time. All requests must comply with "Americans with Disabilities Act" (ADA) and "Equal Employment Opportunity" (EEO) regulations.
Q. Is there a fee for any of these services?
A. No, the administration of these services is funded through your Federal Unemployment Tax. These services are available to all employers to include private employers, nonprofit agencies and the public sector.
Q. What services are available for Employers?
A. Each local office is dedicated to providing the employer with one-on-one customer service. The office assists employers with on-site recruiting, attends job fairs, and conducts Employer Seminars. They also make personal visits to provide technical services, and information on labor market conditions, unemployment compensation and employment and training programs. In addition, NHES assists employers with mass recruitment when you have a large number of openings to fill. We are available to provide services at your place of business. Or if you need a facility in which to conduct interviews, we can accommodate your requirements with the availability of our conference rooms.
Q. What information can I gain from attending an Employer Seminar?
A. Current information on State and Federal Legislation is presented at an employer seminar. Also, a variety of topics are periodically presented by guest speakers from appropriate agencies covering tax laws, worker's compensation updates, and New Hire Law information. Contact your local office for information on employer seminars in your area. In addition, you may request specific topics to be presented at future seminars.
Q. In the event of a lay off, what additional services are available?
A. If a lay off becomes necessary, we can provide specialized services for your employees. These services are free and help your employees with the entire job search process, as well as provide information on unemployment compensation. When necessary, a Rapid Response Team can provide employee briefings at the employer's site. This team consists of representatives from NHES, Department of Health and Human Services (DHHS), Community Action Program/Southern NH Services, Department of Resources and Economic Development and State of NH Vocational Rehabilitation. They provide information on the full range of services available free of charge to assist your employees.
Q: What is the WorkShare Layoff Aversion Program?
A: New Hampshire WorkShare is also known as Stay at Work, a part of NH Working. Businesses submit a plan, reducing work hours of their employees to avert layoff, and the employee receives partial unemployment compensation.
Although there is evidence the economy is improving, employers are still struggling to keep their trained workforce in place. WorkShare can help! Employers can temporarily reduce their workforce in a particular unit, shift or company 10% - 50% and avert a layoff. They can then recall the employees when business increases.
This program provides an alternative to layoffs during a difficult time. Employers keep trained workers and are able to get up and running to full capacity faster, without having to rehire and/or train staff.
Employees keep their jobs and receive unemployment benefits while their hours are reduced rather than eliminated; they stay partially employed instead of becoming unemployed.
Eligible WorkShare participants will receive a percentage of their weekly benefit amount equal to the percentage of the hour reduction. Weekly benefit amounts may be reduced for additional hours worked. Reductions shall be made when an employee works for a non-WorkShare employer(s) and earns more than $128 from that employer.
Employees maintain their health benefits at their employer. Retirement contributions made by an employer on behalf of the employee can be based on hours worked. Any other fringe benefits may be continued or discontinued at the discretion of the employer and must be addressed in the plan.
Q. What special programs are available to employees laid off due to the impact of increased foreign imports?
A. When your company has been certified by the U.S. Department of Labor under the Trade Act program, Trade Adjustment Assistance may be available to help your employees prepare for and obtain suitable employment.
Some of these benefits include:
Q What is NH Working?
A. In January 2010, Governor Lynch announced a program to assist employers and employees in New Hampshire. New Hampshire Working is the Governor's Three-Part Initiative to help workers Stay at Work, Return to Work, and Get Ready to Work. In July 2013, Pathway to Work was added to the New Hampshire Working initiative to assist claimants interested in self-employment assistance.
Q. What hiring incentives are available to employers?
A. Special State & Federal Programs are available to provide incentives to employers when hiring certain individuals. Some of these programs include Work Opportunities Tax Credit (WOTC), Federal Bonding Program, NH Working - Return to Work (RTW) Program, Trade Act On-the-Job Training (OJT), and the USDOL Apprenticeship Program. For additional information regarding these programs, contact your Local Office.
Q. What is WOTC?
A. The Work Opportunity Tax Credit is a federal program administered by NHES that provides a monetary incentive for employers to hire from certain target groups. You may save up to $2,400 using this program. A complete packet of forms and instructions can be obtained by calling the WOTC Coordinator at (603) 228-4079. View or download the WOTC fact sheet .
(Funding pending legislative approval. Contact WOTC Coordinator for availability of program.)
Q. What is the Federal Bonding Program?
A. The Federal Bonding Program assists both employer and job seeker when the qualified job seeker's past creates a barrier to obtaining commercial bonding to gain full-time employment. If a bond is the only thing standing in the way of the job seeker gaining the job, we can help. We are able to provide bonding in $5,000.00 increments, up to $25,000.00, for the first 6 months of employment at no charge to the employer or the worker. To apply, employers contact the state Bonding Coordinator at (603) 228-4083.
Q. What is NH Working - Return to Work (RTW) Program?
A. The Return to Work initiative is an opportunity for a trainee to get their foot in the door and learn new skills and an opportunity for an employer to train without the accompanying costs. The training must be authorized through the Department of Employment Security prior to the beginning of the training. Eligible claimants will continue to collect their unemployment benefits, including those eligible for partial benefits. It's a win-win for both employer and job seekers.
Q. What is Trade Act On-the-Job Training (OJT)?
A. On-the-Job Training under the Trade Act offers a financial incentive to employers to hire and train Trade Adjustment Assistance (TAA) eligible participants who lost their jobs due to foreign competition. You, the employer, agree to provide on-the-job training to a (TAA) eligible participant and the TAA program reimburses you up to 50 percent of the trainee's starting wage for the contract period.
Q. What is the USDOL Apprenticeship Program?
A. NHES works in coordination with the U.S. Department of Labor, Office of Apprenticeship & Training to assist employers in developing performance standards and establishing apprenticeship programs. This program combines classroom training with on-the-job work experience and results in employment. Contact the Office of Apprenticeship & Training at (603) 225-1444.
Q. Is there anyone that can help me with my Status Report and the Quarterly Tax and Wage Reports?
A. Yes! Each of our local office areas have a Field Agent on staff. They are experts at helping employers figure out their taxes. They will often come to your place of business to assist. Among assistance a Field Agent can provide to employers: help registering with NHES, filling out forms and doing the calculations. Our Field Agents are very knowledgeable in all aspects of the law and questions you may have about other services.
Please contact the office nearest you and ask for the Field Agent.
Q. Are spouses and family members' wages reportable?
A. As of 1/1/97, work performed for an owner of a business by his or her parents of any age, or by the spouse, or by his or her children under age 21, are NOT wages and are not reportable nor usable for tax nor unemployment compensation benefit purposes. This applies only to proprietorships and single member LLC's and in some instances partnerships. It does not apply to corporations, as they are by law unique entities without relatives.
Q. Are cafeteria plans defined in section 125 taxable for unemployment?
A. Yes. Employers contributions towards a non-cash benefit would be considered wages if the employee had the option to receive cash payments instead, whether or not he/she exercised such option.
Q. What forms do I need to complete once I hire my first employee?
A. You must complete an Employer Status Report . You can download the form or you may call the Status unit at (603) 228-4033.
Q. What forms do I need to correct my quarterly tax reports if I just discovered that I erroneously calculated the excess wages?
A. You can obtain the Tax and Wage Adjustment Form online or you may call the Employer Accounts Section at (603) 228-4046.
Q. The IRS has recently advised me to contact the state because of a discrepancy between the federal and state wages reported. What form do I need?
A. You can request a recertification from this department which will certify the amount of wages reported on form 940C. Simply call (603) 228-4141.
Q. What effect will the benefit charges on my account have on my tax rate?
A. Benefit charges are only one of the factors that go into determining your tax rate. Other factors are all your taxes paid and your annual taxable wages. Every year we merit rate employers. The formula comes up with an account reserve by subtracting all the benefits charged from all the taxes paid. This account reserve is divided by the average taxable wages over the last three years to come up with a reserve ratio. This reserve ratio is then applied to a tax schedule to determine the appropriate tax rate. The tax schedule is in your "Employer Handbook" or can be requested by calling (603) 228-4141.
Q. Do I still have to file the quarterly tax report even if I have not paid wages in a calendar quarter?
A. Yes. The report must be filed for every quarter even though no employment was provided in that quarter and no taxes due.
Q. What happens if I don't file or pay the tax?
A. Failure to submit Tax and Wage Reports when they are due generates a late filing fee of 10% of the tax due, or a minimum of $25.00 for each occurrence. There is also an interest charge of 1% of the tax due for each month, or any part of the month, the tax is outstanding.
Q. Are corporate officers liable for any unpaid taxes of a business?
A. Yes. All corporate officers and any other person in a managerial capacity of said corporation are individually responsible for any unpaid taxes.
Q. Why have I been selected for an audit?
A. A continuing operation of the Department is the Field Audit Program which is carried out by Field Agents. The Department is required to conduct a number of audits per year. These audits are sometimes made as part of collection activities and to ensure accuracy of reports. If you have been selected for an audit and have any questions, call the Field Agent assigned to do the audit.
Q. Why is my account being charged for benefits being paid to __________?
A. The question requires record review. Call the Wage/Special Programs at (603) 223-6125 and give them the name and social security number of the claimant, your telephone number, and a time to call. You will have the answer within 48 hours.
Q. Do I have to report my New Hires?
A. Yes. You must file a New Hire Report to this department within 20 days of the date of hire. New hires can be reported online at https://www2.nhes.nh.gov/webtax/. For more information, see An Employer's Guide to New Hire Reporting (NHES 0082 / DES 604b).
Q. How do I calculate my excess wages - line 9?
A. Use the Microsoft Excel spreadsheet that computes taxable and excess wages.
Q. If one of my employees already reached the $14,000 taxable wage base amount and I paid all the tax on this amount in the first quarter am I still liable for any additional Unemployment Taxes?
A. If this is your only employee than there would be no additional taxable wages for the remaining 3 quarters and there would not be any additional Unemployment Taxes due.
Q. How can I hire a foreign worker?
A. Specific information with regard to hiring foreign workers under the various programs offered by the
US Department of Labor (USDOL) can be found at www.foreignlaborcert.doleta.gov/howdoi.cfm
Q. What is a Foreign Worker Employment Certification?
A. The Immigration and Nationality Act (INA) requires that some foreign workers seeking to immigrate because they have been offered U.S. employment first receive a labor certification from the U.S. Department of Labor (DOL). The Secretary of Labor must make two findings as part of the labor certification:
Qualified U.S. workers cannot be found at the time of filing the application and in the area of intended employment, who are available, willing, and able to fill the position being offered to the foreign worker; and
Q. Why is New Hampshire Employment Security involved?
A. New Hampshire Employment Security (NHES) is an agent for the USDOL and is charged with four
primary responsibilities with regard to Temporary Agricultural Labor Certifications:
For agricultural application filing, the NHES FLC unit will:
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