Employer Tax And Wage Report (Quarterly) Form

payment, and the period during which they were made.

Amount and date of such wage payment.

The Department considers microfilm or magnetic tape acceptable for the retention of payroll

and supporting records. However, the employing unit must be ready to reproduce those records in

hard copy when requested by the Department.

REQUIRED REPORTS

Tax and Wage Reports

Each employer must file an Employer Tax and Wage Report each quarter (see form with this

title: “Part I and Part 2”, page 16 and 17). The report serves two purposes: to provide wage infor-

mation about individual employees to be used in determining potential entitlement to benefits and to

establish the amount of taxable wages paid each quarter so that taxes due may be calculated and paid

timely.

The report must be filed for every quarter even though no employment was provided in that

quarter and no taxes were due. An employer that expects to provide no employment for one or more

quarters may make a written request for a waiver of filing requirements for the quarter involved.

An employer not providing employment in New Hampshire for one full calendar year will be

terminated. Department records and the employing unit’s separate account will be permanently

removed as of January 1 of the following year. Thereafter, it is the employing unit’s responsibility to

notify the Department if it again provides employment in New Hampshire.

The Employer Tax and Wage Reports are mailed to all employers at the end of each quarter.

However, failure to receive the form does not relieve an employer of the responsibility for filing a

timely report. If for some reason the employer does not receive the form, a copy should be re-

quested early enough for timely filing.

Some information - including the quarter covered, due date, taxable wage base, applicable tax

rate, and any balance due or credit - will be preprinted on the form. The employer must complete all

other items and return the signed form with all money due by the due date. The original Part 1 of

the Report must be submitted; copies, reproductions, facsimiles, etc. will not be accepted.

If an accountant prepares your quarterly report be sure that you give him/her the original form

that was sent to you.

Special Notice to Employers

Change in Tax Reporting Procedure--This change will not increase your tax rate.

Beginning with the tax reports for the March 31, 2002 quarter, the quarterly tax report will be

revised to include a new item titled “Administrative Contribution Due”. To offset the .1% Adminis-

trative Contribution (AC), your Unemployment Insurance (UI) tax rate has been reduced by .1%. If

your UI rate is .1% or less this will now be the Administrative Contribution rate and your UI rate

will be 0. You will be supplied with both the UI tax rate and the Administrative Contribution (AC)

rate on your quarterly tax report. This will result in no increase in the total amount of tax you will

pay.

When completing forms 940, Federal Unemployment Tax Returns, FUTA, you may only

report the amount of state unemployment tax paid at the UI rate. The Administrative Contribution

is a special administrative tax and is not to be used as an offset against the FUTA tax.

See the sample and examples on the next page. If you have questions please call (603) 228-4048

or (603) 228-4046.

Employer Tax And Wage Report (Quarterly) Form - 2012