Employer Tax And Wage Report (Quarterly) Form - 2012 Page 5
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12Wage Information
(See form called “EMPLOYER TAX AND WAGE REPORT (QUARTERLY) Part 2”, page 17)
Although taxes are paid only on wages up to the amount of the taxable wage base for each
employee, total gross wages must be reported each quarter for each employee, including full-time,
part-time, and temporary help and all executives.
Wages which must be reported are defined in the glossary, but essentially they are every form of
remuneration for services, including tips reported in writing by the employee. Questions about
whether any specific type of payment is to be reported as wages should be directed to the local office
Field Agent.
The wage information is used to establish entitlement to unemployment compensation benefits.
Incorrect or missing information will lead to unjustified delay, improper payment, or denial of
benefits to eligible claimants.
An Employer Tax and Wage Report is incomplete and subject to penalties unless both Parts 1
and 2 are complete and filed timely. Incomplete wage reports will be returned and will be consid-
ered late if not returned to the Department, and postmarked within fourteen calendar days of the
mailing date of the notification.
Format of Report
All required information should be returned on the form provided by the Department. Computer
printouts attached to Part 2 to provide each employee’s wages will be accepted, but they must be in
the same format as Part 2, including page totals and a grand total.
Magnetic Wage Reporting
Each employer reporting wages for 250 or more employees and every person or business which,
acting as an agent, reports wages for a total of 250 or more employees for one or more New Hamp-
shire employers, must submit wage reports on magnetic tape or diskettes. An employer or agent
subject to this requirement must contact the Department’s Supervisor of Data Preparation before
submitting the first tape or diskette.
A waiver from this requirement may be granted on the grounds of severe economic hardship, a
lack of automation or other good cause. Waivers must be requested in writing and cite specific
reasons for the request.
Any employer not subject to this requirement but who has the capability to report wages on
magnetic tape or diskettes is urged to do so. Please contact the Supervisor of Data Preparation at
228-4011.
Due Date
Quarterly tax and wage reports and full payment of the amount to be paid shown on Line 15 are
due on the last day of the month following the end of each calendar quarter. For example, the report
of and tax on wages paid in January, February, and March are due on April 30. Upon application to
the Department and payment of a $50.00 fee, the time for filing may be extended 30 days. The
extension applies only to the filing of the report, and not to the payment of any money due. Applica-
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