Employer Tax And Wage Report (Quarterly) Form - 2012 Page 12
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12Merit Rate - The tax rate assigned an employer’s separate account based on his experience with
employment and unemployment.
Most Recent Employer (MRE) - That employer for whom an individual’s work record exceeds 4
consecutive calendar weeks with respect to which the individual receives no unemployment com-
pensation without regard to the reason for the individual’s failure to receive unemployment compen-
sation for said weeks or that employer for whom an individual’s work record exceeds 9 weeks of
employment (does not have to be consecutive) in the immediately preceding 13 week period while
the individual receives no unemployment compensation. (Note: this became effective with an
amendment to RSA 282-A:12 and became effective July 6, 1999 and amended with Adopted
Rule Emp 303.10, effective, April 30, 2000.)
Partial Unemployment - A week of less than full-time work for which the individual earns less
than 130% of his weekly benefit amount.
Reimbursing Employer - An employer that repays to the Fund dollar for dollar instead of paying a
quarterly tax on wages.
Separate Account - A Contributing employer’s record of experience which contains all timely paid
taxes and all benefit charges. Each employer’s separate account is the basis for that employers’s Tax
Rate computation.
Taxable Wages - The first $8,000 of gross wages paid to an employee in a calendar year. Unem-
ployment taxes are due only on this $8,000. ($7,000 prior to January 1, 1994.)
Wages - Every form of remuneration for personal services paid or payable to a person directly or
indirectly by his employing unit, including salaries, commissions, bonuses and the reasonable value
of board, rent, housing, lodging, payments in kind and other similar advantages.
Weekly Benefit Amount (WBA) - The amount of benefits payable for a week of total unemploy-
ment.
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