Employer Tax And Wage Report (Quarterly) Form - 2012 Page 11
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12GLOSSARY OF TERMS
Account Number - An identification number assigned by the Department to each employer who is
subject to the New Hampshire Unemployment Compensation Law.
Annual Earnings - Wages to the nearest dollar, earned during each base period by an individual in
employment in New Hampshire. Annual earnings may also include an amount determined by
entitlement to Workers’ Compensation in the base period.
Alternate Base Period - A statutory period of the last 4 completed calendar quarters immediately
preceding the individual’s Benefit Year. An Alternate Base Period is available to individuals that do
not establish monetary eligibility in the Base Period.
Base Period - A statutory period of the first 4 of the last 5 completed calendar quarters immediately
preceding the individual’s Benefit Year in which an individual must have the required employment
and/or wages to establish entitlement to unemployment compensation. An “Alternate Base Period”
means that for any individual who does not have sufficient wages in the Base Period to qualify for
benefits, that individual’s Base Period shall be the last 4 completed calendar quarters immediately
preceding the effective date of the claim.
Benefits - The money payable to an individual as compensation for wage losses due to unemploy-
ment.
Benefit Year - A benefit period, generally 52 weeks, during which claimants may receive their
maximum potential benefit amount.
Calendar Quarter - The period of three consecutive months ending every March 31, June 30,
September 30 and December 31.
Chargeable Employer - Benefits paid to an eligible individual shall be charged against the account
of the claimant’s Most Recent Employer*.
Continued Claim - An application for benefits for a week of total or partial unemployment.
Contributing Employer - An employer required to pay tax on employee wages and having a sepa-
rate account to which benefits may be charged.
Contributions - Taxes, Interest, Penalties, Fees and other charges added by Law.
Disqualification - The denial of benefits to a claimant who does not meet eligibility requirements.
Exhaustion - Receipt of the maximum benefits available to a claimant in a benefit year.
Interstate Claim - A claim filed in one state for benefits payable by another state.
Maximum Benefits Available (MBA) - The total amount of benefits available to a claimant in any
benefit year. The amount is determined by the base period annual earnings and is computed each
benefit year.
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