Department of Employment Security

45 South Fruit Street

Concord, NH 03301

(603) 228-4065

CHAPTER Emp 100 ORGANIZATIONAL RULES

REVISION NOTE:

Document #10080, effective 1-30-12, adopted new definitions, and readopted and renumbered some of the existing definitions, in Part Emp 101. Document #10080 also adopted new Part Emp 102 on description of the Department and Part Emp 103 on public requests for information. Part Emp 102 had originally contained Emp 102.01 on adoption, amendment, and repeal of rules, filed under Document #5135, effective 5-6-91, and Emp 102.02 through Emp 102.05 on petitions for declaratory rulings, filed under Document #5136, effective 5-6-91. Document #6565-B, effective 9-2-97, had subsequently readopted with amendments and renumbered Part Emp 102 as Part Emp 205.

Document #10081, effective 1-30-12, readopted and renumbered the remaining definitions in Part Emp 101 as definitions in Part 301. Document #10081 also renumbered, but did not readopt, the existing rules in Emp 301 through Emp 307 as Emp 302 through Emp 308. The source notes for rules in Emp 302 through Emp 308 contain the document numbers and effective dates for rules under the former rule number, as noted in the source notes.

The definitions adopted by Document #10080 include the following terms:

Emp 101.01 “Department”

Emp 101.02 “Commissioner”

Emp 101.03 “Deputy commissioner”

Emp 101.04 “House counsel”

Emp 101.05 “Bureau”

The definitions readopted and renumbered by Document #10080 include the following terms. The former Emp 101.06 had been a reserved number:

New Number Former Number

Emp 101.06 “Employing unit” Emp 101.05

Emp 101.07 “Services” Emp 101.08

Emp 101.08 “Week” Emp 101.09

The definitions readopted and renumbered by Document #10081 include the following terms:

New Number Former Number

Emp 301.01 “Break in service” Emp 101.01

Emp 301.02 “Casual labor” Emp 101.02

Emp 301.03 “Contract for services” Emp 101.03

Emp 301.04 “Date of hire” Emp 101.04

Emp 301.05 “Multistate employing unit” Emp 101.07

Emp 301.06 “Work state” Emp 101.10

Document #10080 and Document #10081 supersede all prior filings for the definitions in the former Part Emp 101. The filings affecting the definitions in the former Part Emp 101 include the following documents:

#2234, eff 1-1-83 #4350, eff 12-28-97

#2465, EMERGENCY, eff 8-16-83 #5134, eff 5-6-91

#2466, EMERGENCY, eff 8-17-83 #5139, eff 5-6-91

#2555, eff 12-23-83 #6504, INTERIM, eff 5-5-97

#2930, eff 12-21-84 #6565-A, eff 9-2-97

#3085, EMERGENCY, eff 8-5-85 #6659, eff 12-23-97

#3154, eff 12-20-85 #7245, eff 4-30-00

PART Emp 101 DEFINITIONS

Emp 101.01 “Bureau” means a principal unit within the department.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.05)

Emp 101.02 “Commissioner” means the commissioner of the department.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.02)

Emp 101.03 “Department” means the New Hampshire department of employment security.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM, (from Emp 101.01)

Emp101.04 “Deputy commissioner” means the deputy commissioner of the department.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.03)

Emp 101.05 “Employing unit” means “employing unit” as defined in RSA 282-A:7, I. The term includes employer, labor organization, limited liability company and governmental entity.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.06)

Emp 101.06 “Equivalent or better work” means work which based on each of the criteria at 282-A:32, I(d)(1)(A) through (E), is not less suitable.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.07 “House counsel” means the department’s general counsel and counsel.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.04)

Emp 101.08 “Immediately available” means based on the current labor market the claimant is likely to successfully obtain such work in 27 or fewer calendar days.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.09 “Most recent employer” - REPEALED

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13;

New. #10329-A, eff 5-7-13; rpld by #12391, eff 9-28-17

Emp 101.10 “Not immediately available” means based on the current labor market the claimant is not likely to successfully obtain such work in 27 or fewer calendar days.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.11 “Permanent work” means either work with no definite end date that is expected to last more than 26 weeks from the beginning date of such work, or work with a definite end date that is more than 26 weeks from the beginning date of such work.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.12 “Services” means the performance of labor for the benefit of another.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.07)

Emp 101.13 “Substantially less favorable” means in the case of wages, total remuneration at a rate of less than 80 percent of the prevailing rate, including benefits, and in the case of non-remuneration conditions, materially reduced below the standard under which the majority of individuals customarily work.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.14 “Temporary work” means work with no definite end date that is expected to last 26 or fewer weeks from the beginning date of such work, or work with a definite end date that is 26 or fewer weeks from the beginning date of such work.

Source. #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-A, eff 5-7-13

Emp 101.15 “Week” means the 7 consecutive calendar days beginning at 12:01 A.M. Sunday and ending at 12:00 midnight on the next succeeding Saturday, unless otherwise specifically defined in RSA 282-A.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12; renumbered by #10193, INTERIM (from Emp 101.08)

PART Emp 102 DESCRIPTION OF THE DEPARTMENT

Emp 102.01 Commissioner; Commissioner’s Office. The department is under the direction of the commissioner.

(a) The commissioner, senior administrator for the department, implements the policies and programs of the department, submits the budget and has a grant of authority pursuant to RSA 282-A:112.

(b) The commissioner’s office is responsible for the general oversight and operational needs of the department and the supervision of the department’s various bureaus which are herein described.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

Emp 102.02 Deputy Commissioner. The deputy commissioner is responsible for all:

(a) Duties assigned to him or her by the commissioner; and

(b) Powers and duties of the commissioner in the event that the commissioner is, for any reason, unable to carry them out.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

Emp 102.03 House Counsel.

(a) The position of house counsel is established by RSA 282-A:136.

(b) The house counsel includes the department's general counsel and counsel.

(c) The general counsel and counsel are appointed by the commissioner.

(d) The general counsel and counsel are responsible for all duties assigned by the commissioner.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

Emp 102.04 Employment Service Bureau.

(a) The function of the employment service bureau is to operate the department’s free public employment service.

(b) The employment service bureau helps people find work through work search programs, employment information and economic and labor market information.

(c) The employment service bureau helps employers with job openings, and provides economic and labor market information which benefits the employer in making informed decisions about their business, relative to the economy.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

Emp 102.05 Unemployment Compensation Bureau.

(a) The unemployment compensation bureau is responsible for:

(1) Paying benefits to eligible claimants temporarily unemployed or underemployed through no fault of their own; and

(2) Collecting taxes from employers to fund the benefit payments.

(b) The advisory council on unemployment compensation is a component of the unemployment compensation bureau and is responsible for:

(1) Aiding the commissioner in formulating policies and discussing problems related to the administration of RSA 282-A; and

(2) Assuring impartiality and freedom from political influence in the solution of such problems.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

Emp 102.06 Economic and Labor Market Information Bureau.

(a) The function of the economic and labor market information bureau is to develop and disseminate labor market information and measure labor market outcomes. These activities assist public officials, private employers, educators and trainers, and the public in making decisions that promote economic opportunity and the efficient use of state labor resources.

(b) The economic and labor market information bureau is the resource for employment statistics, demographics, and economic and labor market information in New Hampshire, including the unemployment rate.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

PART Emp 103 PUBLIC REQUESTS FOR INFORMATION

Emp 103.01 Obtaining Records.

(a) To the extent allowed by law, the department shall permit interested persons and/or entities to examine and copy department records.

(b) Requests for information may be made by writing to the department, at 45 South Fruit Street, Concord, New Hampshire 03301 or by calling 224-3311.

(c) The person or entity that requests copies of department records shall pay the actual costs of copying.

Source. (See Revision Note at chapter heading for Emp 100) #10080, eff 1-30-12

CHAPTER Emp 200 COMPLAINTS AND HEARING PROCEDURES

PART Emp 201 APPEAL FROM DETERMINATION OF EMPLOYER LIABILITY

Emp 201.01 Form and Content. The written appeal of an employing unit or employer who claims to be aggrieved by a determination made under RSA 282-A:94, shall set forth in detail the specific facts which constitute the basis of its case and/or argument as to the law.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.02 Notice of Hearing. A hearing shall be scheduled promptly, and notice thereof shall state the date, time and place of hearing and be sent by first class mail to the affected persons at their last address according to the department records. A copy of the appeal shall be sent to all persons affected except the appellant.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.03 Evidence, Testimony and Records. Testimony shall be taken under oath or affirmation and a verbatim record of the proceedings shall be made. Such records, reports, summaries and compilations of the department as are material shall constitute part of the evidence in the case upon introduction by department personnel.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.04 Examination of Department Records. Such records, reports, summaries and compilations of the department as may be material shall be made available for examination by the parties at 45 South Fruit Street, Concord, New Hampshire. Parties desiring to examine said records shall, prior to the hearing, file a notice requesting said examination and the commissioner shall set a time when said records shall be available.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.05 Examination of Parties and Witnesses. All parties shall have the right to testify, to present witnesses and to examine and cross-examine other parties and witnesses and department personnel with regard to the department records, reports, and summaries and compilations.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.06 Scope of Hearing. In the interest of prompt administration of justice and without prejudice to the substantive rights of any party, any issue material to the appeal may be heard and decided though not specifically indicated as a ground for appeal or in the notice of hearing. Cases shall be consolidated by the commissioner for hearing and decision which arise from common transactions or facts or are controlled by the same principles of law and the appeal will be simplified or shortened and where there will be no prejudice to the substantive rights of any party.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.07 Adjournment, Postponement and Continuance. Adjournment, postponement and continuance shall be directed, granted or ordered for good cause shown, which shall include prejudice due to the inability of counsel or a critical witness to attend unless such inability is due to action or inaction on the part of the party. Notice of adjournment, postponement or continuance shall be by first class mail to all parties at their last address according to the department records.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.08 Failure to Request Continuance or Postponement, or to Appear. Failure except for good cause such as accident or illness, to appear at any scheduled hearing, or to request a postponement or continuance of the hearing in advance thereof, shall be deemed to be a withdrawal of the appeal or waiver of right to be heard, as the case may be, and the appeal shall be closed, dismissed or a decision rendered.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5140, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

Emp 201.09 Decision. The commissioner’s decision shall be rendered promptly after the case is submitted, and shall contain a statement of the issues, the findings of fact, the conclusions, and the reasons therefor.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06

PART Emp 202 APPEAL TRIBUNAL

Emp 202.01 Appeal to and Hearing by Appeal Tribunal.

(a) An appeal to an appeal tribunal from a certifying officer’s determination shall be in writing and filed in any office of the department within 14 calendar days from the date of mailing of said determination. The commissioner shall extend the time for filing pursuant to RSA 282-A:48 if he finds sufficient grounds which shall include illness, accident, the death of a family member, or similar problem beyond the control of the claimant, to justify or excuse a delay in filing.

(b) Notice of an appeal shall immediately be sent by e-mail notice pursuant to Emp 405.01, Emp 405.03, or Emp 405.05, or by first class mail to the other interested parties and third party administrators or other representatives, and an appeal tribunal chairman shall by e-mail notice pursuant to Emp 405.01, Emp 405.03, or Emp 405.05, or by first class mail send notice of the time and place of hearing to all interested parties and third party administrators or other representatives. The notice shall advise parties that they may be represented by an attorney or other authorized representative of their choosing and that free or low cost assistance may be available.

(c) The appeal shall be heard at the earliest possible date, but not earlier than the eighth calendar day after notice of the hearing has been sent by e-mail notice pursuant to Emp 405.01, Emp 405.03, or Emp 405.05, or by first class mail to the interested parties, third party administrators, or other representatives unless the commissioner finds:

(1) The interested parties, or their third party administrators, or other representatives have either:

a. Agreed in writing to less than 8 calendar days of notice; or

b. Agreed on the record while under oath to less than 8 calendar days of notice;

(2) The holding of an earlier hearing is not likely to result in the absence of witnesses or evidence which would otherwise be available;

(3) The holding of an earlier hearing will serve justice and efficiency; and

(4) The holding of an earlier hearing will not adversely affect the appeal tribunal's ability to efficiently manage the docket.

(d) The interested parties shall be present and ready with all witnesses and evidence, and shall be prepared to dispose of all issues relating to entitlement to benefits, at the scheduled place and time.

(e) To the extent possible the appeal shall set forth the grounds upon which it is claimed that the certifying officer's determination is incorrect. However, any issue relevant to claims shall be considered at the hearing, except where the jurisdiction of the appeal tribunal is limited upon further hearing when reopening is ordered by the commissioner.

(f) All department records used at the hearing shall be produced and identified at the hearing by the chairman, reviewed by the tribunal and may be examined by the parties. Records, other than department records, shall be admitted only when in the judgment of the chairman such are duly authenticated.

(g) The chairman of an appeal tribunal shall determine all questions as to the admissibility of evidence. All members of the tribunal may examine a witness. The chairman shall swear all witnesses or obtain their affirmation. The chairman shall determine the procedure and shall, for no longer than 30 days except with the approval of the commissioner, continue, adjourn or postpone a hearing.

(h) A hearing shall be continued, adjourned or postponed for up to 30 days by the chairman or longer than 30 days with the approval of the commissioner if the chairman or, if necessary, the commissioner find that continuance, adjournment or postponement are required for:

(1) A prehearing conference;

(2) Proper notice to an interested party;

(3) Obtaining the presence of a witness;

(4) Avoiding fraud or mistake;

(5) Providing due process; or

(6) Similar reasons.

(i) If a party wishes to submit evidence after the close of a hearing, the party shall submit a request to the appeal tribunal with notice to the other parties. The tribunal shall give notice of the request to the other parties of their right to object to the taking of the evidence and to refute the evidence. Where further hearing is ordered, notice of place and time shall be as in (b) above.

(j) The tribunal shall grant a request for the submission of evidence after the close of the hearing if it finds that acceptance of the evidence would:

(1) Avoid fraud or mistake;

(2) Provide due process;

(3) Result in the submission of evidence which is newly discovered and which was not available to the affected party upon reasonable search at the time of the hearing; or

(4) Similar reasons.

(k) A chairman shall determine after examination whether to accept sworn or affirmed stipulations of the interested parties as to all the facts in a case or in addition or in lieu thereof, to require oral sworn or affirmed testimony. Request for permission to file stipulation shall be made to the chairman not less than 3 calendar days prior to the scheduled hearing, otherwise the hearing will proceed as scheduled.

(l) A chairman shall deny access to a hearing or to the use and benefits of an appeal tribunal to an individual, interested parties excepted, for conduct which constitutes:

(1) Fraud;

(2) Neglect of duty;

(3) Disorderly, unruly or willfully contemptuous conduct at a hearing;

(4) Intentional or repeated failure to observe the New Hampshire unemployment compensation law; or

(5) The acceptance of fees in excess of those allowed by the commissioner.

(m) Where action as provided in Emp 202.01(1) is limited to one appeal, notice of denial of access shall be given orally by the chairman, but where the action taken affects more than one appeal such notice shall be in writing and sent by e-mail notice pursuant to Emp 405.01, e-mail notice pursuant to Emp 405.03, or by first class mail to the individual affected.

(n) Where a claim or question involved therein is referred to an appeal tribunal as provided in RSA 282-A:47 such shall be treated as an appeal case, to the extent applicable, under this rule.

(o) Except where a chairman sits alone the decision of the appeal tribunal upon an appeal shall be determined by a majority vote. However, the minority may file a written dissent setting forth the reasons therefor.

(p) Any party may be represented by counsel or other representative, but such person appearing on behalf of a party, except for a claims representative providing assistance pursuant to RSA 282-A:134, shall first file a letter announcing the fact of representation at the earliest date practical and shall send a copy of such letter to all parties. Parties shall retain counsel at their own expense and requests for appointment of counsel shall not be entertained. No fee shall be charged for representing an individual seeking benefits without prior approval pursuant to RSA 282-A:158 and Emp 204.

(q) The appeal tribunal chairperson, upon motion, or upon his or her own initiative, shall if justified by the facts, the complexity of issues, the presence of one or more of the items listed at Emp 202.01(r), or similar factors, direct all interested parties to attend one or more prehearing conference to aid in the disposition of the proceeding.

(r) Subjects to be considered at a prehearing conference may be:

(1) Opportunities and procedures for settlement if appropriate;

(2) Opportunities and procedures for simplification and limitation of the issues;

(3) Possible amendments to the pleadings;

(4) Possible admissions of fact and of documents to avoid unnecessary proof;

(5) Possible limitations on the number of witnesses;

(6) Possible changes to the standard procedures which would otherwise govern the proceeding;

(7) The distribution of written testimony, if any, and exhibits to the parties;

(8) Possible consolidation of the examination of witnesses by the parties; and

(9) Any other matters which might contribute to the prompt and orderly conduct of the proceeding.

(s) The appeal tribunal shall cause prehearing conferences to be recorded unless all parties wish to discuss possible settlement off the record. Matters decided at a prehearing conference shall be reflected in an appropriate order.

(t) Subpoenas for the attendance of witnesses or the production of evidence shall be issued pursuant to RSA 282-A:124 upon a showing that:

(1) The testimony or evidence is necessary, relevant and non-repetitive; and

(2) The witness or evidence cannot be voluntarily obtained.

(u) Whenever it shall appear to the appeal tribunal, upon motion or its own initiative, that 2 or more proceedings involve substantially similar or substantially related issues, the appeal tribunal shall, as fairness and efficiency permit, consolidate those proceedings for hearing, or decision, or both.

(v) Testimony in interstate appeals by parties located out of state shall be by telephone or video conference unless otherwise ordered due to the request of the party or parties located out of state, the presence in the state of all parties or similar reasons. If the party or parties located out of state will be testifying by telephone, testimony by parties located within the state may give testimony either by telephone, video conference or in person.

(w) Testimony in intrastate appeals shall be in person, or by video conference that shall allow parties to view and hear witnesses as testimony is being presented and to cross-examine, subject to (x) and (y) below.

(x) Testimony in intrastate appeals shall be by telephone only if:

(1) All parties have been given opportunity to object;

(2) No party has objected;

(3) There is not a question of credibility for which there is no direct evidence other than the demeanor of one or more witnesses; and

(4) Presence at an in-person or video conference hearing would be difficult for one or more parties due to:

a. Illness or disability;

b. Prohibitive distance;

c. Lack of transportation; or

d. Similar reasons.

(y) Ability to submit testimony by telephone or by video conference shall be contingent on availability of the necessary services and equipment.

(z) Whenever it is clear to the appeal tribunal that a certifying officer’s determination was issued without notice to all interested parties or all issues were not addressed and such issues cannot be adequately or efficiently initially resolved in the context of the appeal tribunal hearing, the appeal tribunal shall vacate all or part of the certifying officer decision and remand those portions to the certifying officer's unit for further action or decision.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84; amd by #3154, eff 12-2-85; ss by #5141, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; ss by #9526, eff 8-17-09

PART Emp 203 APPELLATE DIVISION; ORGANIZATION AND APPLICABILITY OF RULES - EXPIRED AND RESERVED

PART Emp 204 APPROVAL OF FEES

Emp 204.01 Scope of Rules. These rules shall govern all petitions for approval of fees pursuant to RSA 282-A:158.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.02 Written Petitions.

(a) Any individual claiming benefits may be represented by counsel or other duly authorized agent. No such counsel or agent shall either charge or receive for such services more than an amount approved by the commissioner or the commissioner’s designee following the filing of a written petition requesting such approval.

(b) The written petition shall:

(1) Identify the claimant and the proceedings for which services were rendered;

(2) Contain an itemized statement of such services rendered, including the dates and time spent performing said services; and

(3) State the results achieved for the claimant.

(c) The written petition may be accompanied by a written memorandum in support of the requested fees, including any offers of proof the petitioner wishes the commissioner or the commissioner’s designee to consider.

(d) A copy of the petition and any memorandum by the petitioner shall be sent to the claimant by the petitioner. The petition shall include a statement that the claimant has 14 calendar days to file an objection. The petition shall contain a certification that a copy of the petition and memorandum if any, were sent to the claimant and that the claimant was advised in writing on the petition that the claimant had 14 calendar days to file an objection.

(e) The claimant may, within 14 calendar days of the date of mailing, file an objection to the petition with the commissioner. The objection shall specify the portions of the requested fees that the claimant disputes and shall specify the reasons for the claimant's objection. The objection may be accompanied by a written memorandum. A copy of the objection and any memorandum shall be sent to the counsel or agent who filed the petition. The objection and any memorandum shall certify that such copies were sent.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.03 Approval of Fees.

(a) Upon receipt of an objection to a petition, or following expiration of the 14-day period for objecting, the commissioner or the commissioner’s designee shall approve a fee in a reasonable amount.

(b) A fee shall be considered reasonable if the following are true:

(1) The time and labor required are commensurate with the fee;

(2) The complexity of the case, the novelty and difficulty of the questions involved, and the skill requisite to perform the services properly are proportionate with the fee;

(3) The amount of benefits involved and the results obtained justify the fee;

(4) If the employer was represented by an attorney, it made the case more difficult for the claimant or representation by an attorney necessary or desirable;

(5) The terms of the claimant’s attorney’s fee agreement, if any, are consistent with the fee; and

(6) If an unsuccessful appeal to the appeal tribunal was initiated by the claimant, the fee is not for an appeal which was without merit based on statutory and case law unless evidence shows that the appeal was against the advice of the counsel or agent.

(c) Nothing in this rule shall prevent the commissioner or the commissioner’s designee from scheduling a hearing upon the petition should the commissioner or the commissioner’s designee determine that additional information is necessary to render a decision.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.04 Reconsideration.

(a) Within 14 calendar days after the mailing of the decision on the petition for approval of fees, either party, except a party who failed to object to the original petition, may file a written request for reconsideration, stating specifically the reasons therefor. A decision shall be presumed mailed on the date of the decision. A request shall be presumed filed when received by the department in any of its offices. The deadline for filing shall be extended to the next business day if the filing deadline falls on a federal or state-recognized holiday or on a weekend.

(b) Any party seeking reconsideration may also file a written request for a hearing, stating specifically why a hearing is necessary, what evidence would be submitted, and why written statements or offers of proof are inadequate.

(c) Either party may, within 14 calendar days of the date of filing, file an objection to any request for reconsideration or hearing.

(d) A copy of any requests or objections filed shall be sent to the other party. All requests and objections shall contain a statement of compliance herewith.

(e) Upon receipt of an objection, or following expiration of the 14-day period for objecting, the commissioner or the commissioner’s designee shall:

(1) Schedule a hearing upon such issues or questions of fact as are needed to render a determination on whether the decision is affected by fraud, mistake of law, mistake of fact, or newly discovered evidence;

(2) Reconsider the original decision based upon the written reconsideration request and any objection thereto if such indicate the decision is affected by fraud, mistake of law, mistake of fact, or newly discovered evidence; or

(3) Deny the request for reconsideration.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.05 Hearings.

(a) All evidentiary hearings under Emp 204 shall be held in accordance with Emp 201.02 - 201.08.

(b) The commissioner or the commissioner’s designee shall, in the notice of hearing, specify issues and/or questions of fact to be considered at the hearing if such is necessary to place parties on notice, avoid surprise or assure preparation of evidence or presence of witnesses. In such case, the scope of the hearing shall be limited to the issues and/or questions stated in the notice of hearing.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.06 Decision. If there is an objection to a petition or a petition is not otherwise approved, the commissioner or the commissioner’s designee shall identify the information relied upon in the decision and

shall make written findings in support of the decision. Except as provided in Emp 204.04, the decision of the commissioner or the commissioner’s designee shall be final.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 204.07 Waiver of Rules.

(a) The commissioner or his designee shall waive the requirements or provisions of any of Emp 204 if:

(1) Such waiver would not violate the right of all parties in a contested case to have an opportunity for an adjudicative proceeding, or all parties waive such right; and

(2) The commissioner or his designee determine that such waiver will expedite the rendering of a decision and that the rule to be waived is not necessary to provide the information needed to render a decision.

(b) In the event of a waiver of rules, the reasons for the same shall be provided to the parties in writing if an aggrieved party so requests within 14 days.

Source. #5137, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14

PART Emp 205 DECLARATORY RULINGS

Emp 205.01 Petition for Declaratory Ruling.

(a) Under the provisions of RSA 541-A:16, I(d), submission of a petition for a declaratory ruling, as defined at RSA 541-A:1,V, shall be in writing to the commissioner and contain the following:

(1) A complete statement of the facts relating to the issues;

(2) The full names and addresses and, if applicable, social security numbers and department of employment security employer numbers, of all parties;

(3) True copies of all contracts, deeds, agreements, instruments and other documents involved in the issues;

(4) Reference to the statute or statutes relating to the subject of the petition for declaratory ruling;

(5) A statement whether, to the best of the petitioner's knowledge the issues which are the subject of the petition are:

a. The subject of an administrative appeal, or pending in litigation;

b. The subject of a decision which has become final;

c. As regards to a prior time period, the subject of an administrative appeal, pending in litigation or the subject of a decision which has become final; and

d. Whether there are, have been, or will be similarly-situated individuals, partnerships or corporations and if known, who they are.

(b) A petition for declaratory ruling and any factual information submitted therewith shall be accompanied by a declaration in the following form:

“I declare that I have examined this petition, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of the requested declaratory ruling are true, correct, and complete.”

Source. #6565-B, eff 9-2-97 (formerly Emp 102.02), EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; renumbered by #10055 (formerly Emp 205.02)

Emp 205.02 Disposition of Petitions For Declaratory Rulings.

(a) Within 45 days after a petition for declaratory ruling has been received in the office of the commissioner the commissioner or his authorized representative shall determine whether additional information or representations are needed from the petitioner and shall request the additional information or representations.

(b) The commissioner or his authorized representative shall entertain briefs or conduct a hearing or both if he determines that additional information is necessary for him to render a decision.

(c) Declaratory rulings shall be issued within 90 days of the date of the receipt of the petitioner’s request or within 60 days of the receipt of needed additional information or representations, the receipt of briefs or of any hearing held, whichever is later.

(d) A petition shall be dismissed if its subject matter is described at Emp 205.01(a)(5)a., b. or c. or if because of the nature of the subject matter or the failure of any petitioner to submit additional information, representations, requested briefs or to appear at any hearing, the department is unable to rule.

Source. #6565-B, eff 9-2-97 (formerly Emp 102.03), EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; renumbered by #10055 (formerly Emp 205.03)

Emp 205.03 Effect of Declaratory Ruling.

(a) No other individual, partnership, limited liability company or corporation shall rely on a declaratory ruling issued to a petitioner.

(b) A declaratory ruling issued with respect to a particular set of facts represents a holding of the department as to the particular set of facts and as to the petitioner only.

(c) As a declaratory ruling is non-adjudicative, the petitioner shall not rely that any future adjudicative ruling will be consistent if in the context of the adjudicative proceeding any new evidence, facts or arguments are presented.

Source. #6565-B, eff 9-2-97 (formerly Emp 102.04), EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; renumbered by #10055 (formerly Emp 205.04)

Emp 205.04 Filing and Publication of Declaratory Rulings. After deletion of the name of the petitioner, declaratory rulings shall be made available to the public and filed with the director of legislative services pursuant to RSA 541-A:16, II. To the extent that the identity of the petitioner can be discerned from the declaratory ruling, the petitioner shall be deemed to have waived confidentiality by the filing of the petition for declaratory ruling.

Source. #6565-B, eff 9-2-97 (formerly Emp 102.05) EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; renumbered by #10055 (formerly Emp 205.05)

PART Emp 206 RECORDS

Emp 206.01 Destruction of Records.  Except when not allowed under Emp 207.32(b), any and all records, reports, transcripts, or reproductions thereof, or other papers or electronically stored information submitted to or prepared by the New Hampshire department of employment security, which are no longer necessary to the proper and efficient administration of the law, shall be destroyed upon order of the commissioner in writing.  Whenever any such records, reports, transcripts, or reproductions thereof, or other papers or electronically stored information described above contain some information which it is necessary to preserve for the proper and efficient administration of the law, such information shall be transcribed, copied, microfilmed, electronically stored, or similarly retained and preserved prior to the destruction of the records containing such information.

Source. #6566, eff 9-2-97 (formerly Emp 401.01), EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-B, eff 5-6-06; ss by #10673, eff 9-22-14; ss by 14323, eff 7-18-25

PART Emp 207 PRACTICE AND PROCEDURE

Emp 207.01 Purpose. The purpose of this section is to supplement to the extent applicable, the rules of the department and the procedures established under RSA 282-A relating to conduct of hearings.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.02 Application. The rules in this part shall apply to adjudicative proceedings conducted under RSA 282-A only to the extent not addressed in RSA 282-A and in other rules of the department.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.03 “Party” means “Interested Party” as defined at RSA 282-A:42, III.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.04 Presiding Officer; Appointment; Authority.

(a) All hearings shall be conducted for the department by a natural person appointed or authorized to serve as a presiding officer.

(b) A presiding officer shall as necessary:

(1) Regulate and control the course of a hearing;

(2) Facilitate an informal resolution of an appeal;

(3) Administer oaths and affirmations;

(4) Issue subpoenas to compel the attendance of witnesses at hearings or the production of documents;

(5) Receive relevant evidence at hearings and exclude irrelevant, immaterial or unduly repetitious evidence;

(6) Rule on procedural requests, including adjournments or postponements, at the request of a party or on the presiding officer's own motion;

(7) Question any person who testifies;

(8) Cause a complete record of any hearing to be made, pursuant to RSA 282-A:57 and 282-A:96;

(9) Take any other action consistent with applicable statutes, rules and case law necessary to conduct the hearing and complete the record in a fair and timely manner; and

(10) Allow brief opening and closing arguments where they will assist in summarizing factual or legal issues or narrowing issues.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.05 Withdrawal of Presiding Officer or Department Official.

(a) Upon his or her own initiative or upon the motion of any party, a presiding officer or department official shall, for good cause withdraw from any hearing.

(b) Good cause shall exist if a presiding officer or department official:

(1) Has a direct interest in the outcome of a proceeding, including, but not limited to, a financial or family relationship, including spouse or a relative by blood, marriage or adoption, including parent, child, grandparent, sibling, grandchild, great grandparent, uncle, aunt, nephew, niece, great grandchild, great great grandparent, great uncle, great aunt, first cousin, grand nephew, grand niece and great great grandchild, with any party;

(2) Has made statements or engaged in behavior which objectively demonstrates that he or she has prejudged the facts of a case; or

(3) Personally believes that he or she cannot fairly judge the facts of a case.

(c) Mere knowledge of the issues, the parties or any witness shall not constitute good cause for withdrawal.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.06 Waiver or Suspension of Rules by Presiding Officer. The presiding officer, upon his or her own initiative or upon the motion of any party, shall suspend or waive any requirement or limitation imposed by this chapter upon reasonable notice to affected persons when the proposed waiver or suspension appears to be lawful, and would be more likely to promote the fair, accurate and efficient resolution of issues pending before the department than would adherence to a particular rule or procedure.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.07 Date of Issuance or Filing. All written documents governed by these rules shall be rebuttably presumed to have been issued on the date noted on the document and to have been filed with the department on the actual date of receipt by the department, as evidenced by a date stamp placed on the document by the department in the normal course of business.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.08 Format of Documents.

(a) All correspondence, pleadings, motions or other documents filed under these rules shall:

(1) Include the title and docket number of the proceeding, if known;

(2) Be legible; and

(3) Indicate:

a. Who is filing the document; and

b. If the document is being filed by a representative, the party for whom the document is being filed.

(b) A party or representative's filing of a document with the department shall constitute certification that:

(1) The filer has read the document;

(2) The filer is authorized to file it;

(3) To the best of the filer's knowledge, information and belief there are good and sufficient grounds to support it; and

(4) The document has not been filed for purposes of delay.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08; ss by 9526, eff 8-17-09

Emp 207.09 Delivery of Documents.

(a) All notices, orders, decisions or other documents issued by the presiding officer or the department shall be delivered to all parties to the proceeding.

(b) Delivery of all documents relating to a proceeding shall be made by personal delivery, by e-mail notice pursuant to Emp 405.01, e-mail notice pursuant to Emp 405.03, or by depositing a copy of the document, by first class mail, postage prepaid, in the United States mail, addressed to the last address given to the department by the party.

(c) When a party appears by a representative, delivery of a document to the party’s representative at the address stated on the appearance filed by the representative or by e-mail notice pursuant to Emp 405.05, shall constitute delivery to the party.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08; ss by #9296, eff 10-17-08; ss by #9526, eff 8-17-09

Emp 207.10 Computation of Time.

(a) Unless otherwise specified, all time periods shall be calendar days.

(b) Computation of any period of time referred to in these rules shall begin with the day after the action which sets the time period in motion, and shall include the last day of the period so computed.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.11 Motions; Objections.

(a) Motions shall be in written form and filed with the presiding officer, unless made in response to a matter asserted for the first time at a hearing or on the basis of information which was not received in time to prepare a written motion.

(b) Oral motions and any oral objection to such motions shall be recorded in full in the record of the hearing. If the presiding officer finds that the motion requires additional information in order to be fully and fairly considered, the presiding officer shall direct the moving party to submit the motion in writing, with supporting information.

(c) Objections to written motions shall be filed within 10 days of the date of the motion.

(d) Failure by an opposing party to object to a motion shall not in and of itself constitute grounds for granting the motion.

(e) The presiding officer shall rule upon a motion after full consideration of all objections and other factors relevant to the motion.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.12 Commencement of Hearing. A hearing shall be commenced by an order of the department giving notice to the parties.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.13 Docket Numbers. A docket number shall be assigned to each matter to be heard which shall appear on the notice of hearing and all subsequent orders or decisions of the department.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.14 Notice of Hearing.

(a) A notice of a hearing issued by the department shall contain the following:

(1) A statement of the time, place and nature of any hearing;

(2) A statement of the legal authority under which a hearing is to be held;

(3) A reference to the appellant’s statement of appeal and its date of filing;

(4) In benefit appeals, an excerpt from the appellant’s written appeal which indicates the appellant’s disagreement with the determination appealed; and

(5) A statement that each party has the right to have an attorney represent them at their own expense and that free or low cost assistance may be available.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.15 Appearances and Representation.

(a) A party or the party’s representative, except for a claims representative providing assistance pursuant to RSA 282-A:134, shall file an appearance that includes the following information:

(1) A brief identification of the matter;

(2) A statement as to whether or not the representative is an attorney and if so, whether the attorney is licensed to practice in New Hampshire; and

(3) The party or representative's daytime address and telephone number.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.16 Prehearing Conference. Any party may request, or the presiding officer shall schedule on his or her own initiative, a prehearing conference in accordance with RSA 541-A:31, V to consider:

(a) Offers of settlement except where settlement would violate RSA 282-A:157;

(b) Simplification of the issues;

(c) Stipulations or admissions as to issues of fact or proof by consent of the parties;

(d) Limitations on the number of witnesses;

(e) Changes to standard procedures desired during the hearing by consent of the parties;

(f) Consolidation of examination of witnesses; or

(g) Any other matters which aid in the disposition of the proceeding.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.17 Role of Department Staff in Enforcement or Disciplinary Hearings. Department staff shall have the same role in any enforcement or disciplinary hearing as in any other proceeding, including, as necessary, investigator, witness, claimant representative, department representative, presiding officer, non-presiding officer and clerk.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.18 Role of Complainants in Enforcement or Disciplinary Hearings. Unless called as a witness or a party, a person who initiates an adjudicative proceeding by complaining to the department about the conduct of a person who becomes a party shall have no role in any enforcement or disciplinary hearing.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.19 Intervention. A non-party shall not intervene in a matter pending before the department.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.20 Postponements and Continuances.

(a) Any party to a hearing may make an oral or written motion that a hearing be postponed or continued to a later date or time.

(b) If a postponement or continuance is requested by a party to the hearing, it shall be granted if the presiding officer determines that good cause has been demonstrated. Good cause shall include the unavailability of parties, witnesses or attorneys necessary to conduct the hearing, or any other circumstances that demonstrate that a postponement would assist in resolving the case fairly, unless such unavailability is due to action or inaction on the part of the party.

(c) If the later date, time and place are known at the time of the hearing that is being postponed, the date, time and place shall be stated on the record. If the later date, time and place are not known at the time of the hearing that is being postponed, the presiding officer shall issue a written scheduling order stating the date, time and place of the postponed hearing as soon as practicable.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.21 Failure to Attend Hearing.

(a) If any party to whom notice has been given in accordance with Emp 207.14 fails to attend a hearing, the presiding officer shall either:

(1) Dismiss the case, if the party with the burden of proof was also the appellant and fails to appear;

(2) Hear the testimony and receive the evidence offered by a party, if that party has the burden of proof in the case; or

(3) Hear the testimony and receive the evidence offered by a party if a fair record can be developed based on the available evidence and the witnesses present or if the rights of any party present would be violated by failure to proceed.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.22 Voluntary Production of Information.

(a) Each party shall attempt in good faith to make complete and timely response to requests for the voluntary production of information or documents relevant to the hearing.

(b) When a dispute between parties arises concerning a request for the voluntary production of information or documents, any party may file a motion to compel the production of the requested information under Emp 207.23.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.23 Motions to Compel Production of Information.

(a) Any party may make a motion requesting that the presiding officer order the parties to comply with information requests. The motion shall be filed as soon as the need for the information is discovered and either:

(1) No later than the close of the hearing; or

(2) If pursuant to or in furtherance of Emp 207.31, no later than the issuance of the decision on the merits.

(b) The moving party’s motion shall:

(1) Set forth in detail those factors which it believes justify its request for information; and

(2) List with specificity the information it is seeking to discover.

(c) When a party has demonstrated that such requests for information are necessary for a full and fair presentation of the evidence at the hearing, the presiding officer shall grant the motion.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.24 Pre-Hearing Disclosure of Witnesses and Exhibits. Pre-hearing disclosure of witnesses and exhibits shall be ordered when necessary for a full and fair presentation of the evidence at the hearing.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.25 Record of the Hearing.

(a) The department shall record the hearing by tape recording or other method that will provide a verbatim record.

(b) Copies of tape recordings and transcriptions of hearings shall be provided pursuant to RSA 282-A:64, III, and shall be subject to the confidentiality provisions of RSA 282-A:117 through RSA 282-A:123.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.26 Standard and Burden of Proof. The party asserting a proposition shall bear the burden of proving the truth of the proposition by a preponderance of the evidence.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.27 Testimony; Order of Proceeding.

(a) Any person offering testimony, evidence or arguments shall state for the record his or her name, and role in the proceeding. If the person is representing another person, the person being represented shall also be identified.

(b) Testimony shall be offered in the following order:

(1) The party or parties bearing the burden of proof and such witnesses as the party may call; and

(2) The party or parties opposing the party who bears the overall burden of proof and such witnesses as the party may call.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.28 Evidence.

(a) Receipt of evidence shall be governed by the provisions of RSA 541-A:33.

(b) All documents, materials and objects offered as exhibits shall be admitted into evidence unless excluded by the presiding officer as irrelevant, immaterial, unduly repetitious, legally privileged or any other basis required by law.

(c) All objections to the admissibility of evidence shall be stated as early as possible in the hearing, but not later than the time when the evidence is offered.

(d) Transcripts of testimony and documents or other materials, admitted into evidence shall not be public records pursuant to RSA 91-A:5 and 6 and RSA 282-A:117 through 123.

(e) All department records used at the hearing shall be produced and identified on the record by the presiding officer.

(f) Evidence concerning a claimant’s separation from employment shall only be considered relevant if the evidence concerns an issue or fact which any party states may have been a factor in the separation from employment.

(g) Evidence concerning a claimant’s separation from employment which is discovered after the separation shall only be considered relevant if the evidence concerns either:

(1) Wrongdoing that would have led to the claimant’s termination had the employer known of it prior to the separation; or

(2) The credibility of a party or witness.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.29 Proposed Findings of Fact and Conclusions of Law.

(a) Proposed findings of fact and conclusions of law shall not be submitted.

(b) In lieu of proposed findings of fact and conclusions of law, parties may submit written arguments and summaries.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.30 Closing the Record.

(a) After the conclusion of the hearing, the record shall be closed and no other evidence shall be received into the record, except as allowed by paragraphs (b) of this section and Emp 207.31.

(b) Before the conclusion of the hearing, a party may request that the record be left open to allow the filing of specified evidence not available at the hearing. If the other parties to the hearing have no objection and the presiding officer determines that such evidence is necessary to a full consideration of the issues raised at the hearing, the presiding officer shall keep the record open for the period of time necessary for the party to file the evidence and to provide the opposing party the opportunity to review the evidence and offer rebuttal.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.31 Reopening the Record. At any time prior to the issuance of the decision on the merits, the presiding officer, on the presiding officer’s own initiative or on the motion of any party, shall reopen the record to receive relevant, material and non-duplicative testimony, evidence or arguments not previously received, and to provide the opposing party the opportunity to review the evidence and offer rebuttal, if the presiding officer determines that such testimony, evidence or arguments are necessary to a full and fair consideration of the issues to be decided.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.32 Decisions.

(a) The department official shall not participate in making a decision unless he or she personally heard the testimony in the case, unless the matter’s disposition does not depend on the credibility of any witness and the record provides a reasonable basis for evaluating the testimony.

(b) The department shall keep a decision on file in its records for at least 3 years following the date of the final decision or the date of the decision on any appeal, unless the director of the division of records management and archives of the department of state sets a different retention period pursuant to rules adopted under RSA 5:40 or a different retention period is established pursuant to RSA 282-A:120.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.33 Filing and Content of Motion for Rehearing.

(a) A motion for rehearing shall be filed within 14 days of the date of the department decision or order.

(b) A motion for rehearing shall:

(1) Identify each error of fact, error of reasoning, or error of law which the moving party wishes to have reconsidered;

(2) Describe how each error causes the department's decision to be unlawful, unjust or unreasonable, or illegal in respect to jurisdiction, authority or observance of the law, an abuse of discretion or arbitrary unreasonable or capricious;

(3) State concisely the factual findings, reasoning or legal conclusion proposed by the moving party; and

(4) Include any argument or memorandum of law the moving party wishes to file.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

Emp 207.34 Standard for Granting Motion for Rehearing. A motion for rehearing in a case subject to appeal under RSA 282-A shall be granted if it meets the requirements of RSA 282-A:60 or 67, as applicable.

Source. #7246, eff 4-30-00; ss by #9126, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9296, eff 10-17-08

PART Emp 208 RULEMAKING PETITIONS

Emp 208.01 Petition for Adoption, Amendment or Repeal of Rules.

(a) Under the provisions of RSA 541-A:4, submission of a petition to adopt a rule, or to amend or repeal an existing rule, shall be made in writing to the commissioner, and contain the following information:

(1) The full name and address of the petitioner;

(2) The purpose of the petition such as adoption, amendment or repeal of a rule together with a detailed statement outlining the petitioner's request;

(3) Reference to the statute or statutes upon which the petition for adoption, amendment or repeal of a rule is requested; and

(4) A statement whether, to the best of the petitioner's knowledge, the issue which is the subject of the petition is:

a. The subject of an administrative appeal or pending in litigation; or

b. The subject of a decision which has become final.

(b) The commissioner shall, within 30 days after receipt of a petition under this rule, either deny the petition in writing, stating therein his reason for denial, or shall initiate rulemaking proceedings.

(c) Reasons for denial shall include:

(1) The adoption, amendment or repeal of the rule would conflict with a statute;

(2) The adoption, amendment or repeal of the rule would conflict with public policy;

(3) The adoption, amendment or repeal of the rule would change a long-term effect on the regulated public more appropriately changed by the legislature; or

(4) The adoption, amendment or repeal of the rule is deemed inappropriate for similar reasons.

Source. #6565-B, eff 9-2-97 (formerly Emp 102.01), EXPIRED: 9-2-05

New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8626-A eff 5-6-06; ss by #10055, eff 12-20-11 (formerly Emp 205.01)

PART Emp 209 RULEMAKING PUBLIC COMMENT HEARINGS

Emp 209.01 Purpose. The purpose of this part is to provide a uniform procedure for the conduct of public hearings at which comment from the general public will be solicited for evaluation and consideration by the department relative to rulemaking.

Source. #10056, eff 12-20-11

Emp 209.02 Scope.

(a) These rules shall apply to all hearings required by state law to be conducted by the department at which public comment shall be solicited, except that they shall not apply to adjudicative hearings.

(b) If any requirement set by these rules conflicts with an applicable statute such other authority shall control.

Source. #10056, eff 12-20-11

Emp 209.03 Notice.

(a) A public comment hearing concerning rulemaking shall be commenced by placing notice of the hearing in the "Rulemaking Register" so that it shall appear at least 20 days prior to the hearing date.

(b) Notice for rulemaking public comment hearings shall comply with RSA 541-A:6, I.

(c) Nothing in these rules shall prohibit the department from giving greater notice than the minimums set out in this part.

Source. #10056, eff 12-20-11

Emp 209.04 Media Access.

(a) Public comment hearings shall be open to the print and electronic media.

(b) The commissioner or designee shall place limits on the activities of the media to avoid disruption in the following ways:

(1) Limiting the placement of television cameras to certain locations in the hearing room; and

(2) Prohibiting interviews from being conducted within the hearing room during the hearing.

Source. #10056, eff 12-20-11

Emp 209.05 Moderator.

(a) The hearing shall be presided over by a moderator who shall be the commissioner or a designee.

(b) The moderator shall:

(1) Call the hearing to order;

(2) Cause a recording of the hearing to be made;

(3) Place limits on the media to avoid disruption as set out in Emp 209.04(b);

(4) Recognize those who wish to be heard and establish the order thereof;

(5) Limit the time for each speaker, as set out in Emp 209.06(b);

(6) Remove or have removed any person who disrupts the hearing;

(7) Adjourn the hearing; and

(8) Provide opportunity for the submission of written comments.

Source. #10056, eff 12-20-11

Emp 209.06 Public Participation.

(a) Any person who wishes to speak on the issue or issues which are the subject of the hearing shall place his or her name and address on a speakers' list before the last speaker on the list has finished speaking. All whose names appear on the speakers' list, as provided, shall be afforded reasonable time to speak at the hearing. Reasonable time shall be determined considering the number of people who wish to be heard, the time and the availability of the facility.

(b) The board, through the moderator, shall:

(1) Refuse to recognize a person who refuses to give his or her full name and address;

(2) When a group or organization wishes to comment, limit the group to no more than 3 spokespersons, provided that the members who are present shall be allowed to enter their names and addresses into the record as supporting the position by the group or organization;

(3) Revoke recognition of a speaker who speaks or acts in an abusive or disruptive manner; or

(4) Revoke recognition of a speaker who refuses to keep his or her comments relevant to the issue or issues which are the subject of the hearing.

(c) Written comments may be submitted any time from the time notice has been published until the record has been closed by the moderator, which shall not be less than 10 calendar days after the hearing.

(d) In the event that the number of speakers who wish to give oral testimony relevant to the issue or issues involved exceed that number which can be heard within a reasonable period of time subject to facility availability and length of the hearing, the hearing shall be reconvened pursuant to RSA 541-A:11, III to afford such persons the opportunity to be heard. Speakers may elect to submit written testimony in lieu of additional oral hearing.

Source. #10056, eff 12-20-11

PART Emp 210 EXPLANATION OF ADOPTED RULES

Emp 210.01 Requests for Explanation of Adopted Rules. Any interested person may, within 30 days of the final adoption of a rule, request a written explanation of that rule by making a written request to the department including:

(a) The name and address of the person making the request; or

(b) If the request is that of an organization or other entity, the name and address of such organization or entity and the name and address of the representative authorized by the organization or entity to make the request.

Source. #10057, eff 12-20-11

Emp 210.02 Contents of Explanation. The department shall, within 90 days of receiving a request in accordance with Emp 210.01, provide a written response which:

(a) Concisely states the meaning of the rule adopted;

(b) Concisely states the principal reasons for and against the adoption of the rule in its final form; and

(c) States, if the department did so, why the department overruled any arguments and considerations presented against the rule.

Source. #10057, eff 12-20-11

PART Emp 211 APPEAL FROM DENIAL OF CONTINUED ELIGIBILITY FOR BENEFITS

Emp 211.01 Required Department Actions.

(a) When the department becomes aware of information that creates an issue concerning a claimant’s eligibility to continue receiving unemployment compensation benefits, the department shall inform the claimant of the possibility that the claimant might receive a determination denying benefits.

(b) After such notification in (a), the department shall:

(1) Conduct fact-finding by asking the claimant and/or other parties questions about the issue; and

(2) Assess the information received.

(c) If the information received has an effect on past, present or future eligibility, the department shall issue a determination of eligibility to the interested parties in accordance with RSA 282-A. The determination shall include the right to appeal and the opportunity for a hearing regarding the issue denying the claimant’s continued eligibility to receive unemployment compensation benefits.

(d) If the claimant appeals the determination the department shall notify the claimant of the option to either:

(1) Continue receiving benefit payments for any week denied by the determination until the appeal tribunal rules on the appeal in accordance with Emp 207; or

(2) Allow benefit payments to be suspended until the appeal tribunal makes a decision on his or her claim.

(e) If the appeal tribunal finds the claimant eligible, the claimant shall receive all benefits pending during the weeks suspended and those going forward from the date of the appeal tribunal decision, if the claimant is otherwise eligible.

(f) If the claimant elects the option in Emp 211.01 (d) (1) and after a final decision on appeal, he or she is found ineligible for those weeks, the department shall determine whether the individual is with fault in causing the overpayment in accordance with Emp 502.03.

Source. #10192, eff 9-27-12; ss by #13449, eff 9-21-22

CHAPTER Emp 300 EMPLOYER REQUIREMENTS

REVISION NOTE:

Document #13681, effective 5-22-13, repealed several definitions in Part Emp 301 titled “Definitions”, and adopted a new definition of “electronic media” in Emp 301.05. This necessitated renumbering, but not readopting, several other existing definitions in Part Emp 301 as indicated in the source notes.

The definitions repealed by Document #13681 included the following terms:

Emp 301.03 “Compact Disk”

Emp 301.06 “Diskette”

Emp 301.07 “Magnetic media”

The prior filing affecting the repealed Emp 301.03, Emp 301.06, and Emp 301.07 was Document

#10349, effective 5-22-13.

Document #13681 also readopted with amendment the following rules in Part Emp 303 titled Records and Reports”:

Emp 303.02 titled “Quarterly Reports”

Emp 303.021 titled “Filing Quarterly Reports Online”

Emp 303.022 titled “Filing Quarterly Reports via Magnetic Media”, re-titled as

“Filing Quarterly Reports via Electronic Media”

Emp 303.023 titled “Making Corrections to Tax and Wage Information

Previously Reported”

Emp 303.10 titled “Authorized Agents

Document #13681 also readopted Emp 303.11 titled “Filing Requirements.”

As indicated in the source notes, Emp 303.02 had expired 5-6-14 in paragraphs (a), (b), (c) and (e). Document #13681 amended and renumbered the former Emp 303.02(e) as (e) and (f), and amended and renumbered the former Emp 303.02(g) as (i) and added new paragraphs (j), (k), and (l). Emp 303.10 had expired 8-7-17 in paragraphs (a) through (c) and (f) through (h). All rules in Document #13681 which had had last been filed in Document #10349, effective 5-22-13, did not expire 5-22-23. They were extended pursuant to RSA 541-A:14-a until Document #13681 was filed, effective 7-3-23.

PART Emp 301 DEFINITIONS

Emp 301.01 “Break in service” means any period of one calendar week or more during which an individual who previously performed services, either as an employee or under a contract for services for an employing unit, performs no services.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12, EXPIRED: 1-30-22

New. #13344, eff 2-17-22

Emp 301.02 “Casual labor” means services not in the course of the employing unit’s trade or business which do not promote or advance the employing unit’s trade or business and which are occasional, incidental, or irregular.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12, EXPIRED: 1-30-22

New. #13344, eff 2-17-22

Emp 301.03 “Contract for services” means any agreement for the providing of labor for the benefit of another. The term includes oral, written, formal, and informal agreements.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12, EXPIRED: 1-30-22; renumbered by #10349 (from Emp 301.03),

New. #13344, eff 2-17-22; renumbered by #13681 (formerly Emp 301.04) (see Revision Note at chapter heading for Emp 300)

Emp 301.04 “Date of hire” means the first day an individual performs services for wages as defined in RSA 282-A:15, I, or for any other form of compensation, or pursuant to a contract for services.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12, EXPIRED: 1-30-22; renumbered by #10349 (from Emp 301.04)

New. #13344, eff 2-17-22; renumbered by #13681 (formerly Emp 301.05) (see Revision Note at chapter heading for Emp 300)

Emp 301.05 “Electronic media” means any form of portable storage of related information in an electronic format intended for use by a computer including without limitation compact disks, CD-ROMs and encrypted USB flash drives which are compatible with department technology.

Source. #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 301.06 “Multistate employing unit” means an employing unit which has employees, or individuals who contract for services, or both, in 2 or more states.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12, EXPIRED: 1-30-22; renumbered by #10349 (from Emp 301.05)

New. #13344, eff 2-17-22; renumbered by #13681 (formerly Emp 301.08) (see Revision Note at chapter heading for Emp 300)

Emp 301.07 “Work state” means that state in which an individual is expected to perform a plurality of the individual’s services.

Source. (See Revision Note at chapter heading for Emp 100) #10081, eff 1-30-12. EXPIRED: 1-30-22; renumbered by #10349 (from Emp 301.06)

New. #13344, eff 2-17-22; renumbered by #13681 (formerly Emp 301.09) (see Revision Note at chapter heading for Emp 300)

PART Emp 302 PAYMENTS IN KIND

Emp 302.01 Reasonable Value for Payments in Kind.

(a) Whenever board, lodging, or any other payment in kind is considered as payment for services in addition to or in lieu of, rather than a deduction from, money payments, the employing unit shall use the cash values established in this section in computing the total wages payable to such worker unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).

(b) Where a cash value for board and lodging or both furnished a worker is agreed upon in any contract of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed the value of such board or lodging unless other cash values have been determined by the commissioner pursuant to Emp 302.01(e).

(c) Until and unless in a given case a rate for board or lodging is determined by the commissioner, the rate for board or lodging furnished in addition to or in lieu of money wages, shall be deemed to have not less than the following values:

(1) Full board and room weekly $112.98;

(2) Full board and room per day $16.14;

(3) Meals per week $74.55;

(4) Meals per meal $3.55;

(5) Lodging per week $38.43; and

(6) Lodging per day $5.49.

(d) The reasonable value of rent for a house or apartment shall be the value of such accommodations to the worker.

(e) If the commissioner determines based on economic information that the reasonable cash value of a payment in kind in a particular case is other than the amount agreed to in the contract of hire or as deemed in Emp 302.01(c) the commissioner shall issue a determination pursuant to RSA 282-A:94. Such determination shall be appealable pursuant to RSA 282-A:95.

Source. #2234, eff 1-1-83, EXPIRED: 1-1-89

New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.01); ss by #10673, eff 9-22-14

Emp 302.02 Payments in Kind for the Convenience of the Employer.

(a) Payments in kind for meals or lodging shall be considered remuneration for personal services unless:

(1) The meals:

a. Are furnished on the business premises of the employer for the convenience of the employer;

b. Are furnished without charge for substantial non-compensatory business reasons; and

c. Are not furnished for the purpose of additional compensation; and

(2) The lodging:

a. Is furnished on the business premises of the employer for the convenience of the employer;

b. Is furnished without charge for substantial non-compensatory business reasons; and

c. Is not furnished for the purpose of additional compensation.

(b) Substantial non-compensatory business reasons shall include:

(1) To have employees on call;

(2) To have employees with restricted meal periods; and

(3) Because adequate eating or lodging facilities are not otherwise available.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.02); ss by #10673, eff 9-22-14

Emp 302.03 Tips and Gratuities.

(a) Tips and gratuities reported to the employer in writing shall be wages under RSA 282-A for all purposes, including, but not limited to:

(1) Annual earnings;

(2) Wage reports for "partial" benefits;

(3) The calculation of wages for contributions both as to the amount of contributions due on each report and the maximum amount of wages subject to contributions.

(b) Tips and gratuities shall be included in every employer’s separate account and shall be used to compute the employer's average payroll in merit rate calculations.

(c) Claimants shall report, when filing a claim for unemployment compensation, the amount of tips and gratuities received.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.03); ss by #10673, eff 9-22-14

PART Emp 303 RECORDS AND REPORTS

Emp 303.01 Notice of Employment.

(a) Every employing unit, as defined in RSA 282-A:7 shall file with the department of employment security a fully and properly executed "Employer Status Report":

(1) Within 30 days of furnishing any employment;

(2) Within 30 days of becoming an employer as defined in RSA 282-A:8;

(3) Within 30 days of any and all changes in its status or any other information required to be furnished in said "Employer Status Report";

(4) Within 30 days of the employing unit transferring all, or a portion of, the employer’s trade, business, or workforce to another employing unit; and

(5) As often as required by the department for the purpose of clarifying inconsistent or out-of-date information.

(b) Employing units shall supply on the "Employer Status Report" the following information:

(1) Full business name and telephone number;

(2) Federal identification number;

(3) Address of principal place of business and other employing unit locations, if more than one, within New Hampshire. If there is no NH location indicate other state;

(4) Mailing address if different than subparagraph (3) above;

(5) For each establishment or operation maintained in New Hampshire the:

a. Principal activity; and

b. Principal product, processes or services;

(6) Type of business entity;

(7) If a corporation or LLC, the:

a. Full corporate or LLC name;

b. Date of registration; and

c. State of registration;

(8) If the business is a non-profit organization, a copy of its letter of exemption;

(9) The date on which employment was first furnished in New Hampshire;

(10) The date on which wages were first paid in New Hampshire;

(11) The date on which it ceased to furnish employment in New Hampshire, if any, and the reason for cessation;

(12) If it will be subject to the Federal Unemployment Tax Act in the current year;

(13) If it furnished employment in New Hampshire in preceding years during which it was subject to the Federal Unemployment Tax Act and if so which years;

(14) If it acquired any of the organization, trade, business, workforce or New Hampshire assets of any other employing unit or employer and if so:

a. The name and address of prior owner;

b. The date acquired;

c. The percentage of assets acquired;

d. If any business assets were not acquired and what they were;

e. If the prior owner will remain in business in New Hampshire and if so, to what extent, in what capacity, and using what assets; and

f. The type of change occurring such as:

1. Reorganization;

2. Transfer of trade or business;

3. Change of entity;

4. Transfer or workforce and if so complete the “Trade, Business and Workforce Transfer Report”;

5. Purchase assets of business;

6. Merger; and

7. Lease of business;

(15) Its gross payroll for each quarter of the current and two prior calendar years;

(16) If it expects to have a gross payroll of at least $1,500 in a calendar quarter and:

a. If answering yes, indicate the earliest quarter and year this occurred (or will occur);

b. If answering no, indicate whether it has or expects to employ at least one worker in 20 different weeks in a calendar year, and if so, when did or will this occur;

(17) By week, the number of workers to whom it furnished employment in New Hampshire in the current and all preceding calendar years;

(18) If it also engaged any self-employed individuals, subcontractors or consultants and if so, for each, their:

a. Name;

b. Trade; and

c. Address;

(19) If it had or expects to have a $1,000 quarterly payroll for domestic services and if so the earliest quarter and year this has occurred or will occur;

(20) If the report was prepared by other than a sole proprietor the preparer's:

a. Name;

b. Firm name;

c. Date;

d. Signature;

e. Address;

f. Telephone number; and

g. Affirmation of accuracy regarding information in the report and any attachments made under penalty of law (RSA 282-A:166); and

(21) A list of the owner, all partners, authorized corporate officers and authorized members of limited liability companies including the:

a. Affirmation of accuracy regarding information in the report and any attachments made under penalty of law (RSA 282-A:166);

b. Typed or printed name of each individual;

c. Social security number of each individual;

d. Resident address of each individual;

e. Title of each individual; and

f. Signature of each individual.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #8946, eff 7-21-07; renumbered by #10081 (formerly Emp 302.01); ss by #10973, eff 11-12-15

Emp 303.02 Quarterly Reports.

(a) Every employer on or before the date contributions are due shall complete and file an Employer Tax and Wage Report which comprises of Part 1, the “Employer Quarterly Tax Report” and Part 2, the “Employer Quarterly Wage Report,” “Employer Tax and Wage Report” via paper report on forms supplied by the department of employment security at any of its offices, online, or in an electronic format compatible with the department's technology.

(b) Every employer who has furnished no employment during the applicable reporting period shall submit Part 1, the “Employer Quarterly Tax Report” indicating no employment has been furnished during such period.

(c) Upon application, the commissioner shall, where no employment is to be furnished, waive for a period of not more than 12 months the requirement of filing an “Employer Tax and Wage Report” and in the case of an employer who furnishes only seasonal employment shall waive such requirement during the usual and ordinary season where no employment is furnished.

(d) Every employer and every authorized agent, which reports wages on behalf of one or more subject employers, shall file the “Employer Tax and Wage Report” via paper report, online, or electronic media depending on the number of employees as follows:

(1) If reporting wages on a total of 1-50 employees, the employer or agent shall file in the following manner:

a. Parts 1 and 2 which comprise the complete “Employer Tax and Wage Report” via paper report; or

b. Parts 1 and 2 which comprise the complete “Employer Tax and Wage Report” online at www2.nhes.nh.gov/webtax.; or

c. Part 1 via paper report and Part 2 via electronic media;

(2) If reporting wages on a total of 51-10,500 employees, the employer or agent shall file in the following manner:

a. Parts 1 and 2 which comprise the complete “Employer Tax and Wage Report” online at www2.nhes.nh.gov/webtax.; or

b. Part 1 via paper report and Part 2 via electronic media; or

(3) If reporting wages on a total of 10,501 or more employees, the employer or agent shall file Part 1 via paper report and Part 2 via electronic media.

(e) The commissioner or the individual the commissioner has designated as their authorized representative shall waive the requirement in (d) for reasons including but not limited to:

(1) A showing of lack of automation; or

(2) Economic hardship.

(f) Any request for waiver under Emp 303.02(e) shall be submitted in writing specifying the reason for the request. An appeal from a determination on a request for waiver shall be pursuant to RSA 282-A:95, 96, 97, and 67.

(g) An employer or agent who files the “Employer Tax and Wage Report” via paper report shall complete and submit forms “Employer Quarterly Tax Report,” (C2-1 Rev. 01-23) and “Employer Quarterly Wage Report,” (C2-2 Rev. 01-23) in typewritten or printed in black ink in all capital letters.

(h) The employer or agent shall provide the signature of the person providing the information on form C2-1 Rev. 01-23 and the information required by Emp 303.04.

(i) If the department is unable to process the paper report because of the employer or agent’s failure to either complete Part 1 or Part 2 of the paper report when filing the entire “Employer Tax and Wage Report” via paper report, or, to complete Part 1 as required by form C2-1 Rev. 01-23 when filing Part 1 via paper report, the following shall occur:

(1) The department shall request by letter that the employer or agent correct and resubmit or resubmit the applicable Part (s) of the paper report;

(2) The employer or agent shall resubmit the applicable Part (s) of the paper report to the department within 14 days of the date of the department’s letter; and

(3) If the employer or agent fails to make corrections and resubmit or resubmit the paper report within the deadline date, the “Employer Tax and Wage Report” shall be considered untimely and late filing fees shall be assessed in accordance with RSA 282-A:142.

(j) An employer or agent who wishes to report business changes shall complete and submit Form ECN “Employer Change Notice”, as amended 1-23.

(k) The employer or agent shall complete Form ECN “Employer Change Notice”, as amended 1-23 in typewritten or printed black ink in all capital letters.

(l) The employer or agent shall provide the signature of the person providing the information on Form ECN “Employer Change Notice”, as amended 1-23 and the information required by Emp 303.04.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; amd by #4159, eff 11-5-86; amd by #4350, eff 12-28-87; amd by #4539, eff 12-9-88; ss by #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 302.02); amd by #10349, eff 5-22-13

Emp 303.021 Filing Quarterly Reports Online.

(a) An employer who does not already have an online user account shall go to nhes.nh.gov and click on the “manage my employer UI account” link and then once at the New Hampshire Unemployment Insurance System (NHUIS) webpage,  click on “Create an Employer User Account” and comply with online procedures to create an online user account.

(b) If the employer has already created an online user account for themselves or has created an online user account for their agent under the employer’s account, the employer or agent shall complete and file the “Employer Tax and Wage Report” online, by going to the “NHES Web Tax System” page via nhes.nh.gov or going directly to the “NHES Web Tax System” page at https//www2.nhes.nh.gov/webtax, revised on 4/1/2023, and complying with the online procedures.

(c) If payment for employer contributions is returned due to insufficient funds or because of the employer or agent’s failure to indicate the correct bank routing and bank account numbers online, or the bank’s failure to complete the transaction, the employer’s account shall be assessed a fee of a minimum of $25 or 5% of the face amount of payment in accordance with RSA 6:11-a.

(d) If the bank discovers that the employer or employer’s agent transposed either the bank routing or bank account number provided during the electronic funds payment online, but was able to process the electronic fund transfer correctly, and subsequently charges an administrative cost to the department, the department shall pass that cost to the employer or employer’s agent.

Source. #10349, eff 5-22-13; ss by #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 303.022 Filing Quarterly Reports via Electronic media. An employer or agent who files Part 2 of the “Employer Tax and Wage Report” via electronic media, as specified in Emp 303.02 (d) (1), (2) and (3), shall comply with the following:

(a) When the employer maintains electronic records, the employer’s computer hardware or software shall accommodate the extraction and conversion of such records which shall be compatible with department technology;

(b) For employers who maintain electronic records, the employer or designated agent shall convert the electronic records to a standard record format specified by the department, including copies of files on electronic media specified by the department;

(c) Prior to submitting Part 2 of the “Employer Tax and Wage Report” the employer or agent shall prepare and submit a test electronic media as follows:

(1) The employer or agent shall:

a. Submit a test electronic media on which Part 2 of the “Employer Quarterly Tax and Wage Report” containing the information specified on form C2-2 Rev. 01-23 shall be written and saved as a text file (.txt);

b. Include an external label on each electronic media, and, if there is inadequate room on the label to provide all information, add a supplemental list which contains the following information:

1. Employer or agent’s New Hampshire employer Account Number;

2. Calendar quarter covered by the report;

3. Whether the record layout is in the state or federal format; and

4. List of all employer accounts and names, and the gross wages reported for each account;

c. Secure the external label to the front face of the electronic media without covering the working components;

d. Explain whether there have been any changes in file format in an official letter submitted on paper specifying the changes;

e. Include an electronic signature identifying the individual responsible for the accuracy of the report; and

f. Timely deliver the electronic media, pursuant to Emp 304.01, with the “Employer Tax and Wage Report”, either:

1. By mailing to:

NH Employment Security

Attention Cashier

PO Box 2058,

Concord New Hampshire 03302-2058; or

2. By delivery to the department, at:

NH Employment Security

45 South Fruit Street,

Concord, New Hampshire 03301; and

(2) The employer or agent shall only submit a test file prior to submitting the first electronic media report. The employer or agent shall not be required to submit future test files unless changes have been made in format;

(d) Upon being advised by the department that the department is able to process the test electronic media, the employer or agent who elects to file Part 2 of the “Employer Tax and Wage Report” by electronic media in Emp 303.02 (d) (1) and (2) or are required to do so in Emp 303.02 (d)(3) shall prepare and submit the electronic media in accordance with the requirements in this section. The requirements of the preparation and submission of the test electronic media as set forth in Emp 303.022 (c) (1) shall also apply;

(e) An employer or agent may submit via paper report a portion of the “Employer Tax and Wage Report” consisting of the confidential payroll as a supplement to the information on the electronic media as follows:

(1) The paper report shall be included as an enclosure with the electronic media. The paper report shall not be a duplicate of the information on the electronic media; and

(2) The confidential payroll accompanying the electronic media shall be marked as confidential;

(f) The employer or agent shall enclose remittance of any amount due when submitting their electronic media in accordance with Emp 303.02 (d) (1), (2) and (3);

(g) If the department is unable to process the electronic media because of formatting errors, coding errors or when the electronic media is received in a physically damaged condition, the following shall occur:

(1) The department shall request by letter that the employer or agent correct and resubmit or resubmit the electronic media; and

(2) The employer or agent shall resubmit the electronic media to the department within 14 days of the date of the department’s letter. If the employer or agent fails to make corrections and resubmit or resubmit the electronic media within the deadline date, the “Employer Tax and Wage Report” shall be considered untimely and late filing fees shall be assessed in accordance with RSA 282-A:142;

(h) An employer or agent who wishes to make corrections to wage information previously reported shall comply with Emp 303.023;

(i) The employer or agent shall immediately notify the department if circumstances such as computer processing problems delay the production of the “Employer Tax and Wage Report”;

(j) The department shall direct all technical matters such as formatting and coding to the agent. The department shall direct other matters such as incorrect or incomplete reports, and late filing to the employer;

(k) The data file submitted by the employer or agent for test, original or corrected electronic media submissions shall conform to either the New Hampshire Employment Security format or as federally prescribed for electronic filing using the specifications for filing forms W-2 electronically (EFW2) as described in (l) - (m) respectively;

(l) The New Hampshire employment security format shall meet the following criteria:

(1) All data records shall be a fixed length of 47 characters; and

(2) Each record shall contain the following data elements:

a. The employee social security number recorded as a 9 digit field filed with no hyphenations as follows:

1. The number shall consist of 9 digits;

2. One of the first 3 digits shall include a positive digit;

3. The first three digits shall be less than 800; and

4. If the social security number is not available, the field shall be zero filled;

b. The name of the employee shall be limited to and recorded as a 20 characters field as follows:

1. The name shall be left justified;

2. All unused positions shall be filled with blanks;

3. No punctuation such as commas, periods, or hyphens shall be used;

4. Leading titles shall be omitted from the name field;

5. Any leading letters, such as O, D, and so forth, shall not be separated from the rest of the surname by a blank, but, if the employer or agent chooses to separate the rest of the surname from the leading letter, it shall be separated by an apostrophe;

6. The name shall be formatted with surname first;

7. The name shall not be in lower case letters; and

8. “Sr.,” “Jr.,” and numeric designation shall follow the first name;

c. The gross wages paid to an employee during the calendar quarter covered by the “Employer Tax and Wage Report” in a 9 digit field as follows:

1. The wages shall be numeric and shall not include a dollar sign;

2. The wages shall include dollars and cents and shall not include a decimal point;

3. There shall be no punctuation including commas;

4. The wages shall be a positive, unsigned figure. No negative amount shall appear in a record;

5. The wages shall be right justified;

6. The leading spaces shall be zero filled;

7. There shall be no packed fields;

8. If the gross wages of an employee exceed the 9 positions allocated, the balance shall be reported in a second record for that employee; and

9. The amount of wages reported in the second record shall not be equal to the amount in the first record; and

d. The State employer account number recorded as a 9 digit field as follows:

1. The account number shall not contain hyphens;

2. The account number shall be right justified; and

3. The leading spaces shall be zero filled;

(m) If an employer or agent is currently using the federal format for electronic filing using the specifications for filing forms W-2 electronically (EFW2) in accordance with specifications set out in the Social Security Administration Publication No. 42-007, EFW2 Tax Year 2023 V.1, available at https://www.ssa.gov/employer/efw/23efw2.pdf as cited in Appendix B, in order to report wages to the federal government, the employer or agent may use the same format for its “Employer Tax and Wage Report”; and

(n) An employer or agent who elects to use the federal format for electronic filing using the specifications for filing forms W-2 electronically (EFW2) shall:

(1) Notify the department when submitting the test electronic media prior to filing their quarterly reports in that format; and

(2) Use the following record types:

a. Code RA, Submitter Record in order to:

1. Identify the organization submitting the file;

2. Describe the file;

3. Identify the organization to be contacted by the Social Security Administration; and

4. Identify the means of contact;

b. Code RE, Employer Record in order to identify the employer whose employee wage and tax information is being reported;

c. Code RS, State Wage Record in order to report the gross quarterly wages and quarterly unemployment compensation data for state filing; and

d. Code RF, Final Record in order to indicate the end of the file.

Source. #10349, eff 5-22-13; ss by #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 303.023 Making Corrections to Tax and Wage Information Previously Reported.

(a) In order to make corrections to information on 1- 50 employees, previously reported on the “Employer Tax and Wage Report”, the employer or agent shall complete and file a paper report on a form entitled “Tax and Wage Report Adjustment Form” pursuant to (c) and (d) below.

(b) In order to make corrections to information on 51 or more employees, previously reported on the “Employer Tax and Wage Report”, the employer or agent shall:

(1) Complete and file a paper report on a form entitled “Tax and Wage Report Adjustment Form” pursuant to (c) and (d) below, excluding (d) (13); and

(2) Resubmit Part 2 of the “Employer Quarterly Tax and Wage Report”, via electronic media pursuant to Emp 303.022.

(c) The employer or agent shall obtain the “Tax and Wage Report Adjustment Form” by going online to https://www.nhes.nh.gov/forms/employers.htm.

(d) The employer or agent shall complete the form as follows:

(1) Identify the employer name and account number;

(2) Identify the last month of the quarter in which corrections are being made;

(3) Make corrections to Part 1 by completing lines 7 through 13;

(4) On line 7, for each month, report the number of covered workers who worked during or received pay for any part of the payroll period which includes the 12^th of the month and, if there are none to report, enter zero;

(5) On line 8, identify the amount previously reported relative to total wages, the correct amount and the difference between the 2 amounts;

(6) On line 9, identify the amount previously reported relative to excess wages, the correct amount and the difference between the 2 amounts;

(7) On line 10, identify the amount previously reported relative to taxable wages, the correct amount and the difference between the 2 amounts;

(8) On line 11, identify the amount previously reported relative to the unemployment insurance tax rate, the correct amount and the difference between the 2 amounts;

(9) On line 12, identify the amount previously reported relative to administrative contribution rate, the correct amount and the difference between the 2 amounts;

(10) On line 13, identify the amount previously reported relative to total tax due, the correct amount and the difference between the 2 amounts;

(11) Calculate and show the interest at 1% per month on the total tax due if payment is delinquent;

(12) Calculate and show the total balance or credit due;

(13) Make corrections to Part 2, by completing the rows under columns entitled social security number, employee name, amount previously reported and correct amount;

(14) Print the form;

(15) Sign the form and indicate the title of the individual completing the form, the date the form was completed, and phone number where the individual may be contacted; and

(16) Mail the form to:

NH Employment Security

Attention Cashier

PO Box 2058

Concord New Hampshire 03302-2058.

Source. #10349, eff 5-22-13; ss by #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 303.03 Information Regarding Reported Earnings or Hours.

(a) Third party administrator (“TPA”) means a third party acting as a registered agent for an employer pursuant to Emp 303.10.

(b) If the department determines that it is necessary to verify the accuracy of a claimant’s reported earnings or hours worked during a week for which he or she has submitted a claim for benefits, the department shall determine the claimant’s earnings or hours worked for such week from information contained in department records; or

(c) If such information cannot be obtained from department records, the department shall require the claimant’s employer or TPA to provide such information by:

(1) Posting a notification on the employer’s or TPA’s online homepage requiring the employer or TPA to respond to such request; and

(2) Sending an equivalent notification to the employer or TPA by email or United States mail, depending on the employer’s or TPA’s preference as established during initial registration.

(d) Upon receiving such notification, the employer or TPA shall provide the requested information online by choosing the prompt “Response to Work and Earning Request” at the employer’s or TPA’s homepage and shall complete and submit the “Response to Work and Earning Request” form (rev-07-18).

(e) If the employer is unregistered, the department shall send a notification to the employer by United States mail requiring the employer to report the claimant’s earnings or hours worked in accordance with this section. The department shall provide a temporary password with the notification which the employer may use to access the department’s website and respond online.

(f) Unregistered employers who receive a notice pursuant to paragraph (e) above may respond by:

(1) Using the temporary password provided with the department’s notification to respond online;

(2) Registering to conduct business with the department online in accordance with Emp 405.04; or

(3) Requesting that the department provide a paper form as provided in paragraph (g) below.

(g) For employers who request to respond using a paper form, the department shall provide a “Payment Voucher-Report of Payment & Hours Worked” form (rev-7/18) by United States mail.

(h) The employer or TPA shall supply all information requested in this section within 7 days of:

(1) The date on which the notice of request for information is posted on the employer’s or TPA’s homepage; or

(2) The mailing date of the “Payment Voucher-Report of Payment & Hours Worked” form (rev-7/18) as indicated on the form.

(i) Failure by an employer or TPA to respond to a request for information pursuant to this section within the time limits established by paragraph (h) above may, upon review, be deemed by the department to be a waiver of the exemption from charging the employer’s account for benefits paid to a claimant during a period of continued concurrent employment under Emp 304.04.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97; ss by #7247, eff 4-30-00; ss by #7619, eff 12-30-01; ss by #8558, INTERIM, eff 1-31-06, EXPIRES: 7-30-06; ss by #8675, eff 7-8-06; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.03); ss by #12480, INTERIM, eff 2-16-18, EXPIRES:8-15-18; ss by #12587, eff 7-23-18

Emp 303.04 Authority and Identity Required.

(a) All reports and all information verification and waiver forms required by RSA 282-A:45 and Emp 303.08 submitted by or on behalf of an employer or employing unit shall:

(1) Be submitted by:

a. The employer or employing unit, one or more general partners, one or more members of a limited liability company, or a duly authorized employee; or

b. An agent authorized pursuant to Emp 303.10;

(2) State the name and title of the individual submitting the report or form; and

(3) State the date of submission.

(b) If the report, information verification, or waiver form is prepared by an individual other than the individual submitting such material pursuant to (a)(1) above the preparer shall:

(1) Identify the preparer;

(2) State the preparer’s telephone number; and

(3) State the business address of the preparer.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97; ss by #7247, eff 4-30-00; ss by #7619, eff 12-30-01; ss by #8558, INTERIM, eff 1-31-06, EXPIRES: 7-30-06; ss by #8675, eff 7-8-06; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.04); ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12587, eff 7-23-18

Emp 303.05 Records to be Kept by Each Employing Unit and Each Employer.

(a) Each employing unit having employment performed for it shall establish and maintain, with respect to each worker engaged in such employment, the following records:

(1) The period covered by the payroll;

(2) For each worker:

a. The worker's name;

b. The date on which the worker was hired, rehired, or returned to work after lay-off, and the date when the worker was separated from employment;

c. For each calendar week in which the worker performed any service in employment, the number of hours the worker was employed;

d. The worker’s wages earned in each pay period, showing separately:

1. Money wages;

2. Cash value of all other remuneration received from the worker's employer; and

3. Any special payments for services other than those rendered exclusively in a given pay period, such as bonuses, gifts, prizes, separation allowance, accrued leave, vacation, sickness allowance, or payments in lieu of notice, showing separately:

(i) Money payments;

(ii) Other remuneration; and

(iii) The nature of such payments and the period during which such payments were made;

e. Amount and date of such wage payment; and

f. The worker's social security number; and

(3) For each place of employment, the number of workers in covered employment.

(b) In addition to all other records required to be established, maintained and preserved by any other rule or by statute, every employing unit having “included service” and “excluded service” as described in RSA 282-A:9, V shall establish, maintain, and preserve for each worker engaged in the performance of such services the following records:

(1) The number of hours in each pay period during which the worker was engaged in “included service”; and

(2) The number of hours in each pay period during which the worker was engaged in “excluded service”.

(c) Each employer shall keep the employer's payroll records in such form that it shall be possible from an inspection thereof to determine, with respect to each worker in the employer's employ who may be eligible for partial benefits, the following:

(1) Wages earned, by weeks;

(2) Whether any week was in fact a week of less than full-time work; and

(3) Time lost, if any, by each such worker, due to reasons other than lack of work.

(d) The records listed in Emp 303.05(a), (b), and (c) shall be preserved for a period of not less than 6 years after the calendar year in which the remuneration for the services was paid, or, if not paid, was due.

(e) If the commissioner finds that the customary records kept by the employer are sufficient to determine readily all of the requirements of this regulation, the employer shall not be required to change the employer's method of record keeping or to keep any additional records.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5143, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRES: 4-30-06; ss by #8549, INTERIM, eff 1-26-05, EXPIRES: 7-25-06; ss by #8674, eff 7-8-06; renumbered by #10081 (formerly Emp 302.05); ss by #10673, eff 9-22-14; ss by #14264, eff 6-14-25, EXPIRES: 6-14-35

Emp 303.06 Penalty. - EXPIRED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5143, eff 5-6-91; EXPIRED: 5-6-97; renumbered by #10081 (formerly Emp 302.06)

Emp 303.07 Force and Effect of Instructions on Forms. - EXPIRED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90; renumbered by #10081 (formerly Emp 302.07)

Emp 303.08 Notice of Claim and Verification Request Form.

(a) Whenever required by RSA 282-A:45, a “Notice of Claim and Verification Request” form, formerly known as “Request To Employer for Separation Information”, shall be sent either by e-mail notice pursuant to Emp 405.03 or by mail by the certifying officer to the employer or employing unit for whom the claimant last performed services.

(b) The certifying officer shall provide the following information on the “Notice of Claim and Verification Request” form:

(1) The name and social security account number of the claimant;

(2) The claimant’s benefit year beginning and ending dates;

(3) The issue date;

(4) The claimant’s reported dates of employment and reason for separation with the employer or employing unit;

(5) Whether the claimant has advised the department of the receipt or expectation to receive any of the following payments upon his or her separation from employment with the employer or employing unit, to include:

a. Severance pay;

b. Vacation pay;

c. Holiday pay;

d. Bonus pay;

e. Sick pay;

f. Personal time off;

g. Pension/retirement payout;

h. Pension/retirement on-going payment; or

i. Other; and

(6) The date by which the employer or employing unit must respond pursuant to Emp 303.08 (d).

(c) The employer or employing unit shall notify the department, electronically if the employer has registered pursuant to Emp 405.04 and wishes to use this method, otherwise by hand-delivery, mail, fax or telephone at the address, fax or telephone numbers designated by the department on the form if:

(1) The actual cause is other than lack of work;

(2) The dates of employment, as reported by the claimant, are incorrect; or

(3) The claimant provided incorrect information regarding the receipt or expected receipt of any of the separation payments listed in Emp 303.08 (b) (3).

(d) The employer or employing unit notifying the department pursuant to (c) above shall assure receipt by the department of the information within 7 calendar days from the date of mailing, which is noted on the form as the issue date, by the department of the “Notice of Claim and Verification Request” form.

(e) If the employer or employing unit’s response in the “Notice of Claim and Verification Request” form states a cause of claimant’s unemployment that would potentially disqualify the claimant, the department shall contact the employer or employing unit to obtain information regarding the separation from employment as follows:

(1) The department shall contact the employer or employing unit, either by e-mail notice pursuant to Emp 405.03, telephone, or fax to obtain information regarding the separation from employment unless the claimant has certified the earning of sufficient wage credits to remove any disqualification pursuant to RSA 282-A:32,I; and

(2) The employer or employing unit shall within 48 hours of the date and time it is contacted by the department, provide full and complete information, by on-line self-service, mail-delivery, telephone, fax, or e-mail.

(f) Failure of the employer or employing unit to provide the information required by the department in Emp 303.08 (c) or (e) (2) within the periods of time set forth in Emp 303.08 (d) and (e)(2) shall be deemed an irrevocable waiver of its right to be heard before the determination is made. Benefits charged to its account as a result of the determination shall remain so charged even though the claimant is held not to be entitled to unemployment compensation by reason of a later decision.

(g) The department shall comply with the requirements of RSA 282-A:45, I (c) in the “Notice of Claim and Verification Request” form.

(h) The employer or employing unit shall indicate whether they wish to waive and release all rights to appeal prior to the determination on this claim under RSA 282-A: 42-67 except for the right to request a re-determination under RSA 282-A: 46.

(i) The employer shall certify that the information furnished on the form is true and correct.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5243, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97; ss by #7249, eff 4-30-00; amd by #8001, eff 12-14-03; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.08); amd by #10446, INTERIM, eff 10-21-13, EXPIRED: 4-21-14

New. #10588, eff 5-13-14

Emp 303.09 Mailing Address.

(a) All mailings by the department to an employer or employing unit shall be to the mailing address listed on the “Employer Status Report”, pursuant to Emp 303.01, unless the employer or employing unit designates:

(1) An alternate address or requests e-mail notification for the mailing of forms, decisions, and other materials which relate to entitlement to unemployment compensation benefits;

(2) One mailing address for the mailing of forms, decisions, and other materials which relate to employer status, records, reports, payment of contributions, and reimbursement in lieu of contributions; or

(3) A properly authorized agent to receive materials designated in (a)(1) or (a)(2).

Source. #4540, eff 12-9-88, EXPIRED: 12-9-94

New. #5972, eff 2-1-95, EXPIRED: 2-1-03

New. #8156, eff 9-5-04; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.09); ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12587, eff 7-23-18

Emp 303.10 Authorized Agents.

(a) A request for designation of an authorized agent shall be in writing and signed by the employer or employing unit, one or more general partners, an officer of a public or private corporation, a member or manager of a limited liability company, or a duly authorized employee stating the title or position of the employee.

(b) An authorized agent acting on behalf of an employer or employing unit shall comply with the rules and statutory obligations to which its principal is subject.

(c) The commissioner shall deny approval or revoke approval of a request for designation of an authorized agent for violations of (b) above. Only the employer or employing unit, may appeal a denial or revocation. Any appeal shall be in writing and shall be pursuant to Emp 201 and RSA 282-A:95, 96, 97 and 67.

(d) Any authorized agent which represents 50 or more employers may enter into a memorandum of understanding with the commissioner which allows that agent to maintain written records of the designation as authorized agent on its premises subject to audit within 5 business days of written notice by the commissioner.

(e) Any authorized agent that represents 50 or more employers may enter into a memorandum of understanding with the commissioner which allows that agent to file the complete “Employer Tax and Wage Report” required at Emp 303.02 on electronic media.

(f) An authorized agent responsible for receiving and responding to inquiries from the department on behalf of one or more employers shall:

(1) Respond within the deadline by which the employer it is representing was required to respond; and

(2) Respond electronically if the authorized agent has registered pursuant to Emp 405.04 and wishes to use this method, otherwise by mail, fax, or telephone at the address, fax or telephone numbers provided by the department.

(g) A designation of an authorized agent shall not prevent the department from obtaining information directly from an employer or employing unit when determined necessary by the commissioner.

(h) The commissioner shall determine it necessary to obtain information directly from an employer which has designated an authorized agent under circumstances which include but are not limited to the following:

(1) Such direct communication would result in a more prompt or accurate determination on a claim for benefits;

(2) The information provided by the authorized agent is incomplete, inaccurate, not timely or not communicated by the means determined by the commissioner; or

(3) The authorized agent is uncooperative in providing information to the department.

Source. #4541, eff 12-9-88, EXPIRED: 12-9-94

New. #5973, eff 2-1-95; ss by #8001, eff 12-14-03; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.10); amd by #10349, eff 5-22-13; EXPIRED 8-17-17 in paragraphs (a)-(c) and (f)-(h); ss by #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 303.11 Filing Requirements. Any report required to be filed shall be considered properly filed if it:

(a) Is timely filed as required under Emp 304.01;

(b) Contains all information required under Emp 303.02 (f), Emp 303.021, Emp 303.022 or all 3 sections; and

(c) Is filed as required by Emp 303.02 (d) and Emp 303.10 (d) and (e).

Source. #6413, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 6-6-06; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.11); ss by #10349, eff 5-22-13; ss by #13681, eff 7-3-23 (see Revision Note at chapter heading for Emp 300)

Emp 303.12 Request for Wage Information.

(a) If the department determines that it requires wage information from a claimant’s current or former employer because the claimant’s reported earnings appear to be incorrect or missing, it shall request that information from the employer or TPA.

(b) The department shall notify the employer or TPA by:

(1) Posting a notification on the employer’s or TPA’s online homepage requiring the employer or TPA to respond to such request; and

(2) Sending an equivalent notification to the employer or TPA by email or United States mail, depending on the employer’s or TPA’s preference as established during initial registration.

(c) Upon receiving such notification, the employer or TPA shall provide the requested information online by choosing the prompt “Response to Wage Information Request” at the employer or TPA’s homepage and shall complete and submit the “Request for Wage Information” form (rev-7-18).

(d) If the employer is unregistered, the department shall send notification to the employer by United States mail requiring the employer to report the claimant’s earnings in accordance with this section. The department shall provide a temporary password with the notification which the employer may use to access the department’s website and respond online.

(e) Unregistered employers who receive a notice pursuant to paragraph (d) above may respond by:

(1) Using the temporary password provided with the department’s notification to respond online;

(2) Registering to conduct business with the department online in accordance with Emp 405.04; or

(3) Requesting that the department provide a paper form as provided in paragraph (g) below.

(g) For employers who request to respond using a paper form, the department shall provide a “Request for Wage Information” form (rev-7/18) by United States mail.

(h) The employer or TPA shall supply all information requested within 7 days of:

(1) The date on which the notice of request for information is posted on the employer’s or TPA’s homepage; or

(2) The mailing date of the “Request for Wage Information” form (rev-7-18) as indicated on the form.

(i) Failure by an employer or TPA to respond to a request for information pursuant to this section within the time limits established by paragraph (h) above may, upon review, be deemed by the department to be a waiver of the exemption from charging the employer’s account for benefits paid to a claimant during a period of continued concurrent employment under Emp 304.04.

Source. #7469, INTERIM, eff 4-1-01, EXPIRED: 9-28-01

New. #7619, eff 12-30-01; ss by #9527, eff 8-17-09; renumbered by #10081 (formerly Emp 302.12); ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12587, eff 7-23-18

Emp 303.13 Mass Layoffs.

(a) An employing unit or employer shall be required to report pursuant to RSA 282-A:45-a if the employing unit or employer lays off or expects to lay off 25 or more individuals:

(1) In the same calendar week;

(2) For an expected duration of 7 calendar days or more; and

(3) Due to:

a. A vacation shutdown;

b. Holiday shutdown; or

c. Company closure.

(b) An employing unit or employer required to report pursuant to RSA 282-A:45-a shall report to the department the following information:

(1) The employing unit’s or employer's full business name, including doing business as (DBA) information, and the telephone number the employing unit or employer wishes the department to use for additional layoff information;

(2) The employing unit's or employer's New Hampshire employer account number;

(3) The physical location, or if more than one, locations where:

a. Each individual performs services;

b. If an individual's services are not generally performed in the same location, the individual’s base of operations; or

c. If the individual's services are not generally performed in the same location and the individual does not have a base of operations, then the place from which the individual's services are directed and controlled;

(4) The mailing address, or if more than one, addresses of each location provided in subparagraph (3) above;

(5) The reason for the layoff;

(6) The calendar week in which the layoff has occurred or is expected to occur;

(7) The total number of individuals laid off or expected to be laid off; and

(8) For each individual laid off:

a. The individual's first and last name;

b. The individual's social security number;

c. The last day on which the individual performed services;

d. Whether the employing unit or employer expects the layoff to be permanent or temporary;

e. If the layoff is expected to be temporary, the anticipated reemployment date; and

f. The amount of any payments made or expected to be made for wages as defined at RSA 282-A:14, III for, during, and after the calendar week in which the individual last performed services.

(c) Wages reportable pursuant to (b)(8)f. above shall include but are not limited to, gross wages for work performed and any vacation, bonus, longevity, stay, retention, attendance, holiday, or similar payments.

(d) The department of employment security form, labeled as a “Mass Layoff and/or Seasonal Layoff Spreadsheet (May 16, 2025 Edition)”, shall be appropriate for use by employing units and employers to provide the information required to be reported pursuant to Emp 303.13(b).

(e) The employing unit or employer shall report either on:

(1) A “Mass Layoff and/or Seasonal Layoff Spreadsheet (May 16, 2025 Edition)” form as described at Emp 303.13(d); or

(2) A format requested by the employing unit or employer which the department has determined to:

a. Contain all legally required information;

b. Have a sequence of information which allows efficient data entry; and

c. Be clear and legible.

(f) An employing unit or employer which has a mass layoff shall file a “Mass Layoff Notice” or other format allowed under Emp 303.13(e):

(1) Not later than 3 business days following the end of the calendar week in which a reportable mass layoff occurs if the mass layoff is due to a company closure; or

(2) Not later than 7 business days following the end of the calendar week in which a reportable mass layoff occurs if the mass layoff is due to a vacation shutdown or a holiday shutdown.

(g) The department shall make inquiry of an employing unit or employer whether a reportable mass layoff is expected if the commissioner finds the inquiry is necessary due to:

(1) The employing unit or employer having had a reportable mass layoff within the prior 12 calendar months;

(2) The department has received information that a reportable mass layoff might occur; or

(3) Similar reasons.

(h) Upon inquiry by the department pursuant to Emp 303.13(g) an employing unit or employer shall advise the department within 7 business days whether it anticipates having a reportable mass layoff within the 12 month period following the department's inquiry.

(i) An employing unit or employer responding to a department inquiry request under Emp 303.13(h) which does anticipate having a reportable mass layoff shall file a “Mass Layoff Notice” form or other format allowed under Emp 303.13(e) containing the information required at Emp 303.13(b)(1), (2), (6), and (7) within 7 business days of the department's inquiry.

(j) The commissioner shall waive the requirement that an employing unit or employer report pursuant to RSA 282-A:45-a if the commissioner determines, either on the commissioner’s own motion or in response to a request for waiver, that it is unlikely that 25 or more of the individuals laid off will file an initial claim due to the expected receipt of wages.

(k) An employing unit or employer shall request waiver of the requirement that it report pursuant to RSA 282-A:45-a not later than 14 days prior to the week in which the reportable mass layoff is expected to occur.

(l) A request for waiver of the requirement that an employing unit or employer report pursuant to RSA 282-A:45-a shall be in writing, shall give all reasons the employing unit or employer wishes considered and shall:

(1) Be signed by:

a. The employing unit or employer, one or more general partners, one or more members of a limited liability company, or a duly authorized employee; or

b. An agent authorized pursuant to Emp 303.10;

(2) State the name and title of the individual signing;

(3) State the telephone number of the individual signing; and

(4) State the date of execution.

(m) Any waiver granted under Emp 303.13(j) shall become void upon notice from the commissioner that 25 or more of the individuals laid off have in fact filed a claim for benefits. In that case, an employing unit or employer previously granted a waiver shall file a complete “Mass Layoff and/or Seasonal Layoff Spreadsheet (May 16, 2025 Edition)” form or other format allowed under Emp 303.13(e) within 2 business days of such notice.

(n) An employing unit or employer which has fully reported an individual under RSA 282-A:45-a and Emp 303.13 shall not be required to report such individual under RSA 282-A:45 and Emp 303.08.

(o) An employing unit or employer not required to report pursuant to RSA 282-A:45-a may voluntarily do so.

(p) An employing unit or employer shall not report an individual pursuant to RSA 282-A:45-a if there is any reason for the individual's separation from employment other than:

(1) A vacation shutdown;

(2) Holiday shutdown; or

(3) Company closure.

Source. #8558, INTERIM, eff 1-31-06, EXPIRED: 7-30-06; ss by #8675, eff 7-8-06; renumbered by #10081 (formerly Emp 302.13); ss by #10673, eff 9-22-14; ss by #14315, eff 7-15-25, EXPIRES: 7-15-35

Emp 303.14 Part-Time Work Information. - EXPIRED

Source. #8558, INTERIM, eff 1-31-06, EXPIRED: 7-30-06; ss by #8675, eff 7-8-06; ss by #9273, INTERIM, eff 9-20-08, EXPIRES: 3-19-09; ss by #9388, eff 2-13-09; renumbered by #10081 (formerly Emp 302.14), EXPIRED: 2-13-17

Emp 303.15 Trade, Business, and Workforce Transfer Report.

(a) The department shall send a “Trade, Business, and Workforce Transfer Report” form to a person, employing unit or employer whenever it determines that additional information is needed to ascertain whether:

(1) An employer has transferred all, or a portion of, its trade, business, or workforce to:

a. a person who was not an employer under RSA 282-A at the time of the transfer;

b. an employing unit; or

c. another employer;

(2) An employer has transferred all, or a portion of, its trade, business, or workforce to an employing unit or to another employer which at the time of transfer shares any common ownership, management, or control with the transferring employer;

(3) A substantial purpose of the transfer of the trade, business, or workforce was to obtain a reduced liability for contributions; or

(4) A person who was not an employer under RSA 282-A at the time the person engaged in such acquisition acquired all, or a portion of, an employer’s trade, business, or workforce solely or primarily for the purpose of obtaining a lower rate of contributions.

(b) Every person, employing unit, or employer shall file with the department of employment security a fully and properly executed “Trade, Business, and Workforce Transfer Report”:

(1) Within 30 days of transferring all, or a portion of, its trade, business, or workforce to:

a. a person who was not an employer under RSA 282-A at the time of the transfer;

b. an employing unit; or

c. another employer;

(2) Within 30 days of transferring all, or a portion of, its trade, business, or workforce to an employing unit or to another employer which shares any common ownership, management, or control with the transferring employer;

(3) Within 30 days of any and all changes in its status or any other information required to be furnished in said “Trade, Business, and Workforce Transfer Report”; and

(4) As often as required by the department for the purpose of clarifying inconsistent or out-of-date information.

(c) Every person, employing unit, or employer required to file with the department of employment security a fully and properly executed “Trade, Business, and Workforce Transfer Report” shall supply on the “Trade, Business, and Workforce Transfer Report” the following information and execution:

(1) If completing the “Sale of Business or Entity Change Sections” portion of the form, indicate:

a. Whether the entity has changed to sole proprietorship, partnership, corporation, LLC;

b. The date of change;

c. Whether or not the business has been sold or leased. An affirmative answer to this question shall require additional information including:

1. The name, DBA, and address of the entity to which the business assets have been sold or leased; and

2. The percentage of assets sold or leased.

d. Whether or not the business still furnishes employment in NH under the account number on the form and:

1. If answering yes, provide an explanation;

2. If answering no, specify the last date of employment in NH;

(2) If completing the “Transfer of Workforce” section, indicate:

a. The name, DBA, and address of the employer or employing unit to which the business was sold or to which the workforce was transferred;

b. The date of the sale or transfer;

c. The number of transferred New Hampshire employees;

d. The number of retained New Hampshire employees;

e. A list of the transferred employees' names, social security numbers and gross wages of those transferred employees for the last 4 completed quarters prior to the transfer;

f. Whether there is any common ownership, management or control between transferor and transferee;

g. A list of the owners, all partners, authorized corporate officers and authorized members of limited liability companies;

h. The signature of an authorized owner, partner, or officer; and

(3) Affirmation of accuracy regarding information in the report and any attachments made under penalty of law (RSA 282-A:166).

Source. #8946, eff 7-21-07; renumbered by #10081 (formerly Emp 302.15); ss by #10973, eff 11-12-15

PART Emp 304 CONTRIBUTIONS AND DEBTS

Emp 304.01 Contributions Due and Payable.

(a) Contributions of every employer on wages paid during a calendar quarter shall be due and paid to the department of employment security on or before the last day of the month following the calendar quarter during which said wages are paid.

(b) If the department of employment security determines that the collection of contributions or filing of reports will be jeopardized by allowing the employer to file quarterly, the department shall require that the employer to complete and submit the “Employer Quarterly Tax Report”, (May 16, 2025 Edition), and pay all contributions due thereon on or before the last day of the month following the month during which wages are paid by any employer:

(1) Whose past record indicates such employer has failed to submit reports or contributions when due; or

(2) Which is likely to submit reports or contributions late in the future due to:

a. Economic inability;

b. Recalcitrance; or

c. Similar reasons.

(c) Whenever an employer ceases to do business the “Employer Tax and Wage Report” and contributions with respect to all wages for employment paid or payable since the employer’s last reporting period shall become due and be paid on or before the last day of the month following the month in which the cessation of business occurred.

(d) The first contribution payment of any employing unit shall become due, and be paid on or before the last day of the month following the calendar quarter in which such employing unit becomes an employer. Such payment shall include contributions for all wages paid for employment in all quarters in a calendar year commencing with the calendar quarter in which the employer first provided employment subject to RSA 282-A.

(e) The first contribution payments of any employing unit which becomes a subject employer pursuant to RSA 282-A:102 shall include contributions for all wages for employment paid on and after the subject date and up to and including all pay periods ending within the calendar quarter in which the subject date falls.

(f) In the event payment is made in person, such payment shall be made timely if presented during the department's business hours on or before the first department business day succeeding the due date.

(g) In the event payment is by mail, such payment shall be made timely if postmarked not later than midnight of the first day of the month next succeeding the due date, provided however that if said first day of the month falls on a Sunday or a legal holiday, payments shall be made timely if postmarked not later than midnight of the next succeeding business day of the post office at which said payment was mailed. In the event an employer, in forwarding the payment by mail, makes use of an envelope postmarked by a postage meter, so-called, payment shall be made timely if the payment is received by the if received by the department within 4 business days succeeding the due date.

(h) If the employer uses a private delivery service to forward payment, such payment shall be timely if received by the department within 2 business days immediately succeeding the due date.

(i) If the employer files its report or makes payment over the internet pursuant to Emp 303.021, such report or payment shall be made timely if sent electronically pursuant to Emp 303.021(b) no later than 2 business days immediately succeeding the due date.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5144, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 303.01); amd by #10330, eff 5-7-13; ss by #10673, eff 9-22-14; ss by #14316, eff 7-15-25, EXPIRES: 7-15-35

Emp 304.02 Reimbursing Employers.

(a) This rule shall govern the liability of reimbursing employers pursuant to RSA 282-A:69-RSA 282-A:73.

(b) Benefits which are paid by the Department and not chargeable to the Unemployment Compensation Trust Fund, US Department of Labor or Worksharing employer shall either be reimbursed to the Fund by reimbursing employers or charged to a taxpaying employer’s separate account.

(c) Pursuant to RSA 282-A:2, I, the base period shall consist of the first 4 out of the last 5 completed calendar quarters immediately preceding the individual’s benefit year unless an alternate base period is used. Pursuant to RSA 282-A:2, II, the alternate base period shall consist of the last four completed calendar quarters immediately preceding the individual’s benefit year.

(d) Whenever benefits are paid to a claimant as a result of annual earnings from a reimbursing employer, such reimbursing employer shall reimburse the trust fund for benefits paid to such claimant in the same proportion as the annual earnings from such reimbursing employer bear to the total amount of annual earnings in the claimant’s applicable base period. The amount of benefits, if any, the claimant is entitled to receive on the basis of wages paid to such claimant by a taxpaying employer shall be determined and charged to such employer's separate account in accordance with RSA 282-A:74-75.

(e) A reimbursing employer that elects to become a taxpaying employer and to pay contributions shall continue to be liable for reimbursement of all benefits paid to a claimant which are based on annual earnings from such employer in such claimant’s base period prior to the effective date of the employer’s election to pay contributions. The percentage of benefits reimbursed by such employer shall be equivalent to the percentage of annual earnings from such employer as a reimbursing employer during such claimant’s base period.

(f) Reimbursing employers shall make payments of reimbursement in lieu of contributions by the last day of the month following the month in which demand for payment is mailed.

(g) A reimbursing employer that appeals a determination of the department and prevails or otherwise succeeds on appeal shall be liable for reimbursement of all benefits paid notwithstanding any overpayment created except for that portion of the overpayment which has been recovered from the claimant.

(h) A reimbursing employer shall be credited with sums otherwise collected for benefits paid pursuant to RSA 282-A:73 unless such reimbursing employer failed to comply with RSA 282-A:45, III, Emp 303.08 (c)-(f), RSA 282-A:45-a, III, Emp 303.13(b)(c)(e)(f)(h)(i), or Emp 303.13(m).

(i) Pursuant to RSA 282-A:44, determinations shall clearly set forth the calculation of benefit charges and the dollar amount to be billed to any reimbursing employer or charged to any employer's separate account.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; amd by #2555, eff 12-23-83; amd by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5138, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #8797, INTERIM, eff 1-12-07, EXPIRED: 7-11-07

New. #8947, eff 7-21-07; renumbered by #10081 (formerly Emp 303.02); ss by #10973, eff 11-12-15

Emp 304.03 Group Accounts. Any employer entitled to make payments by reimbursement may upon application to the commissioner have his account grouped with any other employer who is entitled to make payment by reimbursement. Thereafter the group of 2 or more such employers shall be treated by the department of employment security as one employer for contributions or reimbursement as the group may elect. The department shall keep one separate account as provided by RSA 282-A:74. Such grouping, however, shall not relieve the individual members of the group from their joint and several liabilities for all charges to the group account. The group shall identify by name and address the office and individual to be held responsible for all reports, contributions, reimbursements and notices to and from the department.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5144, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 303.03); ss by #10673, eff 9-22-14; ss by #14265, eff 6-14-25, EXPIRES: 6-14-35

Emp 304.04 Charging for Benefits in Cases of Two or More Concurrent Employers.

(a) A claimant shall be deemed to have worked concurrently if, concerning the same week, the claimant, for more than one employer:

(1) Performed services;

(2) Received, or expects to receive, wages; or

(3) Had wages, other than temporary partial disability payments under the workers’ compensation law of any state or a similar law of the United States, which were found to apply to such week pursuant to RSA 282-A:14, III(a).

(b) Charging of benefits in cases of 2 or more concurrent employers shall be as follows:

(1) Where a claimant works concurrently either full-time or part-time for 2 or more tax paying employers, and the claimant becomes unemployed within the same week from all such tax paying employers, all benefits paid but not chargeable to a reimbursing employer shall be charged as prescribed in RSA 282-A:74 through RSA 282-A:76 except that the charges for such benefits shall be divided equally among such tax paying employers;

(2) Where a claimant works concurrently for 2 or more employers, whether such employers are reimbursing or tax paying, and becomes unemployed from one or within the same week from more than one, but one or more of the tax paying concurrent employers continues to furnish the claimant substantially the same amount of work, all benefits paid but not chargeable to a reimbursing employer shall be charged as prescribed in RSA 282-A:74 through RSA 282-A:76 except that:

a. The charges for such benefits paid but not chargeable to a reimbursing employer shall be divided equally among the former tax paying concurrent employers, if any, whose separate accounts are not exempt from charging pursuant to RSA 282-A:75; and

b. The account of that tax paying employer or those tax paying employers who continue to furnish the claimant substantially the same amount of employment shall not be charged with benefits paid during such period of continued employment; and

(3) Where a tax paying employer which has not been chargeable for one or more weeks pursuant to Emp 304.04(b)(2)b terminates the employment of the claimant for a reason other than misconduct or the claimant leaves such employment for good cause attributable to the employer, such tax paying employer shall become chargeable as described in Emp 304.04(b)(1) commencing in the week such termination or leaving occurs.

(c) When necessary to determine if a concurrent taxable employer appears likely to continue to furnish the claimant substantially the same amount of employment, the department shall send a “Payment Voucher” form, as described in Emp 303.03, to such employer and require the employer to provide information for the first week of potential benefit eligibility and the previous 5 weeks.

(d) The employer shall have 7 calendar days, from the date the department issued the Payment Voucher, to return the information to the department address designated on the form with the date calculated as follows;

(1) For forms submitted by U.S. mail, the postmark date shall be the date the information is returned; and

(2) For forms submitted by any other method, the date received by the department shall be the date the information is returned;

(e) Failure of an employer to return a “Payment Voucher” form within 7 calendar days pursuant to Emp 304.04 (d) shall result in the employer not being relieved from charging as set forth in Emp 304.04(b)(2) b. If the payment voucher form is received after the 7 calendar day period the department shall consider the information received and shall adjust the charges going forward based on the information

provided in the payment voucher form.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5144, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #8798, INTERIM, eff 1-12-07, EXPIRED: 7-11-07

New. #8947, eff 7-21-07; renumbered by #10081 (formerly Emp 303.04); amd by #10180, eff 8-31-12; ss by #10973, eff 11-12-15

Emp 304.05 Computation Date and Tax Rate in Event of Successorship.

(a) The computation date, as authorized by RSA 282-A:92 where successorship occurs pursuant to RSA 282-A:91, for a succeeding employing unit shall be the date of acquisition. The tax rate shall include benefits charged and contributions paid as of the last computation date, and the resultant rate shall take effect as of the date of acquisition.

(b) A succeeding employing unit shall, from the date of acquisition, not be denied a reduced merit rate based on a predecessor employing unit's failure to file reports and/or pay contributions due if all delinquent reports and/or contributions as defined in RSA 282-A:152, I, are received within 14 days of the date of mailing of the employer liability determination finding successorship. An appeal shall not stay the time for filing and/or payment.

(c) Paragraph (b) shall not apply to succeeding employing units where such:

(1) Represent a change of legal business form of a predecessor employing unit;

(2) Represent no change in ownership of a predecessor employing unit;

(3) Represent no change in control or management of predecessor employing unit; or

(4) Have failed to properly notify the department as required by RSA 282-A:91 and Emp 303.01.

(d) The tax rate for a succeeding employing unit, that on the date of acquisition was an employer, shall take effect as of the date of the acquisition.

Source. #2234, eff 1-1-83; amd by #2490, eff 10-1-83; ss by #2930, eff 12-21-84; ss by #4160, eff 11-5-86, EXPIRED: 11-5-92

New. #5813, eff 4-22-94, EXPIRED: 4-22-00

New. #8946, eff 7-21-07; renumbered by #10081 (formerly Emp 303.05); ss by #10973, eff 11-12-15

Emp 304.06 Chargeable Employer if No Most Recent Employer. - EXPIRED

Source. #3154, eff 12-2-85; ss by #4350, eff 12-28-87, EXPIRED: 12-28-93; renumbered by #10081 (formerly Emp 303.06)

Emp 304.07 Temporary Unemployment Compensation Crisis Assessment. - EXPIRED

Source. #4161, eff 11-5-86, EXPIRED: 11-5-92; renumbered by #10081 (formerly Emp 303.07)

Emp 304.08 Reestablishment of Rights to a Reduced Merit Rate. - EXPIRED

Source. #4162, eff 11-5-86, EXPIRED: 11-5-92

New. #5814, eff 4-22-94, EXPIRED: 4-22-00; renumbered by #10081 (formerly Emp 303.08)

Emp 304.09 Adverse Rating Cost. - EXPIRED

Source. #4520, eff 10-31-88, EXPIRED: 10-31-94; renumbered by #10081 (formerly Emp 303.09)

Emp 304.10 Most Recent Employer. - EXPIRED

Source. #7245, eff 4-30-00; ss by #9128, INTERIM, eff 4-20-08, EXPIRES: 10-17-08; ss by #9294, eff 10-11-08; renumbered by #10081 (formerly Emp 303.10); EXPIRED: 10-11-16

Emp 304.11 Transfers of Experience and Assignment of Rates.

(a) These rules shall govern transfers of experience and assignment of rates pursuant to RSA 282-A:91-a.

(b) The percentage of transfer of an employer’s trade, business, or workforce shall be calculated as the percentage that the gross wages attributable to the transferred portion for the 4 completed calendar quarters immediately preceding the quarter in which the transfer occurred bears to the total gross wages of the transferor for the same period.

(c) The department shall calculate rates for purposes of RSA 282-A:91-a,I(a)(1) as follows:

(1) The percentage of transfer shall be applied to the experience rating balances and payroll of the transferor effective upon the date of transfer of the portion of the business;

(2) The amounts resulting from the applications in Emp 304.11(c)(1) shall be subtracted from the experience rating balances and payroll of the transferor;

(3) The department shall recalculate the transferor’s contribution rate based on the transferor’s remaining experience rating balances and payroll;

(4) If the transferee was not subject to RSA 282-A prior to the transfer then the department shall calculate the transferee’s contribution rate based on the balances subtracted from the transferor’s experience rating balances and payroll; and

(5) If the transferee was subject to RSA 282-A prior to the transfer then the department shall calculate the transferee’s contribution rate by adding the transferee’s experience rating balances and payroll effective on the date of the transfer to the balances subtracted from the transferor’s experience rating balances and payroll.

(d) If the department determines pursuant to RSA 282-A:91-a,I(a)(2) and (d) that a substantial purpose of the transfer of trade, business, or workforce was to obtain a reduced liability for contributions the department shall calculate both the transferor’s and transferee’s contribution rates by combining the transferor’s and transferee’s experience rating balances effective on the date of transfer and assigning the combined rate to each employer.

(e) The rates calculated by the department pursuant to Emp 304.11(c) and Emp 304.11(d) shall be effective upon the date of the transfer.

(f) Transferee employers shall be entitled to use the wages paid by transferor employers for purposes of calculating taxable wages only to the extent the department has transferred experience under Emp 304.11(c).

(g) The department shall consider a management company which contracts with any employer to report the wages of managed employees to:

(1) Have common management and control with:

a. Such employer; and

b. Any other management company with which such employer contracts for the same purposes in the future; and

(2) Be subject to calculation of its contribution rate under Emp 304.11(c) and Emp 304.11(d).

Source. #8946, eff 7-21-07; renumbered by #10081 (formerly Emp 303.11); ss by 10973, eff 11-12-15

PART Emp 305 NOTICES

PART Emp 305 NOTICES

Emp 305.01 Posting Notices.

(a) Each employer shall post and maintain in a conspicuous place in each of the employer's establishments notices in such form and design as supplied by the commissioner and available on the department’s website, directing workers who are totally or partially unemployed to register and make claim for benefits with the New Hampshire department of employment security. Each employer shall direct any worker to contact the New Hampshire department of employment security when the worker makes inquiry.

(b) Any changes to the required notices shall be communicated to employers through their preferred method of contact and address on file with the department.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5145, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 304.01); ss by #10673, eff 9-22-14; ss by #14339, eff 8-12-25, EXPIRES: 8-12-35

PART Emp 306 EMPLOYER ELECTIONS

Emp 306.01 Employer Elections to Cover Multi-State Workers.

(a) This section shall govern the New Hampshire department of employment security in its administrative cooperation with other states subscribing, pursuant to RSA 282-A:169-171, to the interstate reciprocal coverage arrangement, hereinafter referred to as "the arrangement."

(b) As used in this section, unless the context clearly indicates otherwise:

(1) “Agency” means any officer, board, commission or other authority charged with the administration of the unemployment compensation law of a participating jurisdiction;

(2) “Electing unit” means the employing unit which makes the choice between the laws of multiple participating jurisdictions to cover services performed by an individual employed by them in said multiple participating jurisdictions.

(3) “Interested agency” means the agency of an interested jurisdiction;

(4) “Interested jurisdiction” means any participating jurisdiction to which an election submitted under the rule is sent for its approval;

(5) “Jurisdiction” means any state of the United States, the District of Columbia, or, with respect to the federal government, the coverage of any federal unemployment compensation law;

(6) “Participating jurisdiction” means a jurisdiction whose administrative agency has subscribed to the arrangement and whose adherence thereto has not terminated;

(7) “Services customarily performed by an individual in more than one jurisdiction” means work rendered in more than one jurisdiction during a reasonable period, if the nature of the services gives reasonable assurance that they will continue to be performed in more than one jurisdiction or if such services are required or expected to be performed in more than one jurisdiction under the election.

(c) Submission and approval of coverage elections under the arrangement shall be as follows:

(1) Any employing unit may file an election by submitting form RC-1 “Employer’s Election to Cover Multi-State Workers under the New Hampshire Unemployment Compensation Law” (May 16, 2025 Edition) supplied by the department, to cover under the law of a single participating jurisdiction all of the services performed for him by any individual who customarily works for him in more than one participating jurisdiction;

(2) Such an election may be filed, with respect to an individual, with any participating jurisdiction in which:

a. Any part of the individual's services is performed;

b. The individual has his residence; or

c. The employing unit maintains a place of business to which the individual's services bear a reasonable relation;

(3) The employing unit shall obtain the initial approval or disapproval of the election by the agency of the elected jurisdiction;

(4) If such agency approves the election, the employing unit shall forward a copy thereof to the agency of each other participating jurisdiction specified thereon, under whose unemployment compensation law the individual or individuals in question might, in the absence of such election, be covered. The employing unit shall obtain the approval or disapproval of the election by each such interested agency, as promptly as practicable, and shall notify the agency of the elected jurisdiction accordingly;

(5) In case its law so requires, any such interested agency may, before taking such action, require from the electing employing unit evidence that the affected employees have been notified of, and have acquiesced in the election;

(6) If the agency of the elected jurisdiction, or the agency of any interested jurisdiction, disapproves the election, the disapproving agency shall notify the elected jurisdiction and the electing employing unit of its action and of its reasons therefor;

(7) Such an election shall take effect as to the elected jurisdiction only if approved by its agency and by one or more interested agencies;

(8) An election thus approved shall take effect, as to any interested agency, only if it is approved by such agency; and

(9) In case any such election is approved only in part, or is disapproved by some of such agencies, the electing employing unit may withdraw its election within 10 days after being notified of such action.

(d) Effective period of elections shall be as follows:

(1) An election duly approved under this rule shall become effective at the beginning of the calendar quarter in which the election was submitted, unless the election, as approved, specifies the beginning of a different calendar quarter. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, such earlier date shall be approved solely as to those interested jurisdictions in which the employer had no liability to pay contributions for the earlier period in question;

(2) The application of an election to any individual under this rule shall terminate, if the agency of the elected jurisdiction finds that the nature of the services customarily performed by the individual for the electing unit has changed, so that they are no longer customarily performed in more than one participating jurisdiction;

(3) Such termination shall be effective as of the close of the calendar quarter in which notice of such finding is mailed to all parties affected;

(4) Except as provided in sub-paragraphs (2) and (3), each election approved hereunder shall remain in effect through the close of the calendar year in which it is submitted, and thereafter until the close of the calendar quarter in which the electing unit gives written notice of its termination to all affected agencies; and

(5) Whenever an election under this rule ceases to apply to any individual, under sub-paragraphs (2), (3) or (4), the electing unit shall notify the affected individual accordingly.

(e) Reports and notices by the electing unit shall be as follows:

(1) The electing unit shall promptly notify each individual affected by its approved election and shall furnish the elected agency a copy of such notice;

(2) Whenever an individual covered by an election under this rule is separated from the individual's employment, the electing unit shall again notify the individual, immediately, as to the jurisdiction under whose unemployment compensation law the individual's services have been covered. If at the time of termination the individual is not located in the elected jurisdiction, the electing unit shall notify the individual as to the procedure for filing interstate claims; and

(3) The electing unit shall immediately report to the elected jurisdiction any change which occurs in the conditions of employment pertinent to its election, such as cases where an individual's services for the employer cease to be customarily performed in more than one participating jurisdiction or where a change in the work assigned to an individual requires the individual to perform services in a new participating jurisdiction.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5146, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 305.01); ss by #10673, eff 9-22-14; ss by #14317, eff 7-15-25, EXPIRES: 7-15-35

PART Emp 307 EMPLOYEE LEASING

Emp 307.01 Scope of the Rule.

(a) Nothing in Emp 307 shall exempt a client or an employee rendering services to a client pursuant to an employee leasing arrangement with an employee leasing company, from any other state, local or federal license, registration or certification requirements.

(b) Under Emp 307, no liability shall attach to an employee leasing company for the general debts or obligations of a client except for the payment of contributions and filing of reports as required in Emp 307.05 with respect to leased employees only.

(c) Nothing in Emp 307 shall be construed to require or allow the employee leasing company to file reports or any contributions with regard to services exempt under RSA 282-A:9, II, III or IV or for individuals who are proprietors or partners of the client.

(d) Nothing in Emp 307 shall be construed to allow companies to move employees or the wages of employees between companies which own, or directly or indirectly control, each other.

(e) Nothing in Emp 307 shall be construed to prevent the application of RSA 282-A:91 or RSA 282-A:93 to the acquisition or merger of companies.

Source. #5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRES: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.01), EXPIRED: 5-27-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10630, eff 6-30-14

Emp 307.02 Definitions.

(a) “Client company” means a person who enters into an employee leasing arrangement and is assigned employees by the employee leasing company. Client includes a “recipient” as defined in Section 414(n) of the Internal Revenue Code of 1986.

(b) “Employee” means an individual in employment as defined in RSA 282-A:9.

(c) “Employee leasing company” means any person:

(1) Who is:

a. Engaged in providing the services of employees pursuant to one or more employee leasing arrangements or any other arrangement; or

b. Otherwise regularly providing services of a nature customarily understood to be employer responsibilities including, but not limited to, the provision of health insurance plans, workers compensation or retirement or other benefit plans in the name of an entity other than the company on site where the employees provide services; and

(2) Who meets the requirements of RSA 277-B:9.

(d) “Employee leasing arrangement” means an arrangement, under written contract or otherwise, whereby:

(1) An employee leasing company assigns an individual to perform services for a client company;

(2) The arrangement is intended to be, or is, on-going rather than temporary in nature; and

(3) Employer responsibilities including, but not limited to, the provision of health insurance plans, workers compensation or retirement or other benefit plans in the name of an entity other than the company on site where the employees provide services, are carried out by an employee leasing company which meets the standards of RSA 277-B:9 or are shared by the employee leasing company and the client company.

(e) “Temporary employees” means individuals assigned through another employer either to support or to supplement the existing work force in special situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects with the expectation that the individual's position will be terminated upon the completion of the task or function.

Source. #5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRES: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.02), EXPIRED: 5-27-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10630, eff 6-30-14

Emp 307.03 Common Paymaster Arrangements.

(a) For the purposes of Emp 307, an employee leasing arrangement shall not include common paymaster arrangements wherein an employer shares employees with a commonly owned company within the meaning of Section 414(b) and (c) of the Internal Revenue Code of 1986, and which does not hold itself out as an employee leasing company.

(b) A company shall not be considered to hold itself out as an employee leasing company unless its primary business purpose is providing leased employees to client companies which are unrelated to it.

(c) Client companies shall not be considered unrelated to leasing companies if:

(1) Either company is owned in whole, or in part, by the other;

(2) The companies are owned in whole, or in part, directly, or indirectly, by entities with one or more of the same investors, directors, or persons with policy-making roles;

(3) One of the companies directly or indirectly controls the other;

(4) The companies are directly or indirectly controlled by the same entity or related entities; or

(5) There are similar financial interests, ownership or control between or among the companies.

(d) An ownership interest of less than 5 percent shall be disregarded in applying paragraph (c).

Source. #5815, eff 4-22-94; ss by INTERIM #5919,eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRES: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.03), EXPIRED: 5-27-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10630, eff 6-30-14

Emp 307.04 Notification.

(a) Employee leasing companies shall notify the department in writing when they enter or terminate employee leasing arrangements with any New Hampshire client not later than 10 days of such event.

(b) The notice required by (a) above shall include for each client company:

(1) The name;

(2) Physical address;

(3) Job sites if more than one;

(4) Industry; and

(5) Primary product or service.

Source. #5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRES: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.04), EXPIRED: 5-27-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10630, eff 6-30-14

Emp 307.05 Reporting and Payment Requirements.

(a) The employee leasing company shall file reports and pay contributions under the employee leasing company's state account number pursuant to RSA 282-A:74 at the rate assigned pursuant to RSA 282-A:87 and new wage base at the time of engagement.

(b) Benefits paid to individuals shall be charged to the employee leasing company's separate account under the provisions of RSA 282-A:74.

(c) Whenever an employee leasing company or a client company files the notice and request for information form required by RSA 282-A:45 and Emp 303.08, the client company's name to which the leased employee was assigned shall be provided.

(d) In addition to records and reports and other requirements of Emp 303, the employee leasing company shall furnish to the department quarterly for the purposes of labor market information:

(1) The total number of employees by month, for the pay period that includes the 12th of the month, for each client and each client location; and

(2) Total quarterly wages for all leased employees by client and each client location.

(e) In addition to the requirements of Emp 304 contributions shall be due and paid by the close of the fourth business day following the week the wages are paid or become payable.

(f) The requirements of (e) above shall be deemed to have been met if:

(1) The funds are transferred within the time limit set forth in RSA 277-B or in (e) above to a third party;

(2) The funds are held in a trust in privity of contract with the commissioner solely for the benefit of the state; and

(3) The funds are paid over by said third party quarterly pursuant to the provisions of Emp 304.01.

(g) Upon termination of an employee leasing arrangement, the client company shall return to its previous rate and account balance, if allowable under applicable law, and shall also assume a new wage base.

Source. #5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRES: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.05), EXPIRED: 5-27-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10630, eff 6-30-14

PART Emp 308 NEW HIRE

Emp 308.01 Purpose of the Rule. The purpose of Emp 308 is to clarify the requirements for compliance with RSA 282-A:117-a.

Source. #6585, INTERIM, eff 10-1-97, EXPIRES: 1-29-98; ss by #6660, eff 12-23-97, EXPIRED: 12-23-05; ss by #8522, INTERIM, eff 12-23-05, EXPIRED: 6-21-06

New. #8676, eff 7-8-06, EXPIRED: 7-8-15; renumbered by #10081 (formerly Emp 307.01)

New. #11034, eff 2-10-16

Emp 308.02 Reporting Required.

(a) Every employing unit shall report:

(1) The hiring of an individual who has not previously been employed by the employing unit, and who earns wages or any other form of compensation in New Hampshire;

(2) The rehiring of an individual who previously performed services as an employee for an employing unit, and who:

a. Has been separated from such prior employment for at least 60 consecutive calendar days; or

b. Was required to complete an Employee's Withholding Allowance Certificate, (W-4), due to a previous work separation; and

(3) The contracting with an individual, or the recontracting with an individual following a break in services for at least 60 consecutive calendar days, pursuant to one or more contracts for services, other than casual labor, when reimbursement for such services is:

a. Anticipated to exceed $2,500; or

b. In excess of $2,500, during a calendar year, even if not previously anticipated to exceed $2,500.

(b) Notwithstanding Emp 308.02(a)(3) above, a contract may be reported only at the start of the contract even if there is a break in services of at least 60 consecutive calendar days if:

(1) The contract is in writing;

(2) The break in services is during the term of the contract; and

(3) The break in services is in accordance with the provisions of the contract.

(c) The report shall contain:

(1) For a hired or rehired individual, pursuant to Emp 308.02 (a) (1) and (2), the individual's complete name, home address, social security number, and first day of work;

(2) For an individual with whom the employing unit has contracted, pursuant to Emp 308.02 (a) (3), the individual’s complete name, home or business address, social security number, and first day of work; and

(3) The employing unit's name, address, federal identification number and New Hampshire department of employment security account number, if any.

(d) The employing unit shall file the report:

(1) Not later than 20 days after:

a. The date of hire; or

b. The date on which the contracting with an individual not previously reported becomes reportable due to remuneration exceeding $2,500 pursuant to Emp 308.02(a)(3) b.; or

(2) In the case of a multistate employer reporting pursuant to Emp 308.03(c) or an employer transmitting reports magnetically or electronically: by 2 monthly transmissions not less than 12 days nor more than 16 days apart.

(e) The employing unit shall provide the report either on:

(1) A W-4 if reporting a hired or rehired individual;

(2) A “Request for Taxpayer Identification Number and Certification”, commonly known as a W-9, if reporting an individual with whom the employing unit has contracted;

(3) A "New Hire Reporting Form” (12/1/15) prepared by the department; or

(4) A format requested by the employing unit which the department has determined to:

a. Contain all legally required information;

b. Have a sequence of information which allows efficient data entry; and

c. Be clear and legible.

(f) In addition to the information required at Emp 308.02(c), the employing unit may also report:

(1) The individual’s date of birth;

(2) The individual’s work state; and

(3) Whether the individual is considered to be an employee or independent contractor.

(g) Employing units may report contracts for services whether or not reimbursement is anticipated to exceed $2,500.

(h) Employing units, in determining whether they are required to report pursuant to Emp 308.02(a)(3) above, shall exclude remuneration for items such as goods or materials if:

(1) The cost of the goods or materials is contracted as a separate expense;

(2) The cost of the goods or materials is not inflated over market value; and

(3) Remuneration billed for goods or materials was not in fact for services.

Source. #6585, INTERIM, eff 10-1-97, EXPIRED: 1-29-98; ss and moved by #6660, eff 12-23-97 (from Emp 307.03), EXPIRED: 12-23-05; ss by #8522, INTERIM, eff 12-23-05, EXPIRED: 6-21-06

New. #8676, eff 7-8-06, EXPIRED: 7-8-15; renumbered by #10081 (formerly Emp 307.02)

New. #11034, eff 2-10-16

Emp 308.03 Multistate Employing Units.

(a) A multistate employing unit which transmits reports magnetically or electronically may designate one of the states in which the employing unit has employees or contracts for services as the state to which reports will be transmitted.

(b) A multistate employing unit choosing to designate a state pursuant to (a) above shall notify the United States Secretary of the Department of Health and Human Services in writing as to which state is so designated.

(c) A multistate employing unit which chooses to designate New Hampshire pursuant to (a) above shall file reports magnetically or electronically unless the commissioner determines that good cause exists to allow another method of filing.

(d) For purposes of Emp 308.03(c), good cause shall include:

(1) An unexpected failure of the employer’s capacity to provide an electronic or magnetic report; or

(2) An inability to report electronically or magnetically due to a fire, flood, earthquake, or similar occurrence.

Source. #6585, INTERIM, eff 10-1-97, EXPIRED: 1-29-98; ss and moved by #6660, eff 12-23-97 (from Emp 307.04), EXPIRED: 12-23-05; ss by #8522, INTERIM, eff 12-23-05, EXPIRED: 6-21-05

New. #8676, eff 7-8-06, EXPIRED: 7-8-15; renumbered by #10081 (formerly Emp 307.03)

New. #11034, eff 2-10-16

Emp 308.04 Timely Reporting.

(a) Reports shall be considered timely filed if:

(1) Transmitted electronically not later than midnight of the business day immediately following the due date;

(2) Postmarked first class mail not later than midnight of the business day immediately following the due date;

(3) Received within 4 business days immediately following the due date if mailed making use of an envelope postmarked by a postage meter;

(4) Received within 2 business days immediately following the due date if sent by private delivery service; or

(5) Received during business hours on or before the business day immediately following the due date if delivered by the employing unit.

Source. #6585, INTERIM, eff 10-1-97, EXPIRED: 1-29-98; ss and moved by #6660, eff 12-23-97 (formerly Emp 307.05), EXPIRED: 12-23-05; ss by #8522, INTERIM, eff 12-23-05, EXPIRED: 6-21-06

New. #8676, eff 7-8-06, EXPIRED: 7-8-15; renumbered by #10081 (formerly Emp 307.04)

New. #11034, eff 2-10-16

CHAPTER Emp 400 ADMINISTRATION

PART Emp 401 - RESERVED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5147, eff 5-6-91; EXPIRED: 5-6-97

PART Emp 402 PAYMENTS

Emp 402.01 Form, Dishonored and Application.

(a) Contributions and other debts due the department shall be due and paid in the currency of the United States, by United States Postal money order, or by check drawn on a bank located in the United States. Any cost of exchange or clearance of any check used for the payment of contributions shall be charged against the employer's account and collected from such employer.

(b) Pursuant to RSA 6:11-a, for every check, draft, or money order tendered to the department of employment security for any purpose which is returned as uncollectible, there shall be added, in addition to all protest, bank fees, or other charges, a fee of $25 or 5 percent of the face amount of the check, whichever is the greater.

(c) Fees and charges shall be waived if the commissioner finds that the fees and charges:

(1) Would result in hardship if collected;

(2) Remain due on an account on which the principal balance has been paid and collection would not be cost effective; or

(3) Should be waived for other reasons where collection of fees and charges would be inequitable or inefficient.

(d) All payments received on an outstanding debt for "contribution" as defined in RSA 282-A:152, or credits due the debtors, shall be credited to that portion of the debt which has been outstanding for the longest time including interest, fees, cost, and other charges added thereto by law.

(e) All payments received on an outstanding benefit overpayment and related fees, fines, and court costs shall be applied in the following order:

(1) Reimbursable employers not previously credited, in order of earliest collection expiration date, until all reimbursable employers are satisfied;

(2) The unemployment compensation fund established by RSA 282-A:103, in order of earliest collection expiration date, until all such amounts are satisfied;

(3) Federal benefit fund overpayments, in order of earliest collection expiration date, until all such amounts are satisfied;

(4) Interest owing on the overpayment pursuant to RSA 282-A:141 and RSA 282-A:165,II; and

(5) Any fees, fines, and court costs.

Source. #2234, eff 1-1-83; amd by #2444, eff 8-10-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5148, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12588, eff 7-23-18

Emp 402.02  Interest on Overpayments.

(a)  Interest shall accrue on overpaid unemployment compensation benefits for which the claimant has been determined with fault as provided in RSA 282-A:165, IV, RSA 282-A:14, and Emp 502.03.

(b)  No interest shall be due on overpayments which are paid in full within 60 days from the date of mailing of the final decision creating the overpayment.

(c)  Accrued interest shall be due beginning 61 days from the date of mailing of the final decision creating the overpayment, retroactive to such mailing date.

(d)  Interest shall accrue on the first Friday of each month.

(e) Unless otherwise previously ordered pursuant to RSA 282-A:29, waived under federal or state law, or contrary to bankruptcy law or court order, interest shall accrue on overpaid unemployment compensation benefits until such overpaid benefits are fully repaid.

(f) Following full repayment of overpaid unemployment compensation benefits, if all or part of the accrued interest, penalties, fees, and legal costs amounts to $50 or less the department shall determine whether all or part of the accrued interest, penalties, fees, and legal costs should be compromised pursuant to RSA 282-A:29, II depending on whether this is in the best interests of the state.

(g) In determining whether compromise pursuant to (f) above is in the best interests of the state, the department shall consider whether the debtor:

(1) Paid the overpayment as promptly as the debtor was financially able;

(2) Agreed to a payment schedule and amount consistent with the debtor's ability to pay;

(3) Made payments substantially in compliance with any payment schedule or court order;

(4) Contacted the department if any payments were going to be late or less than the agreed amount;

(5) Provided any financial affidavit or other financial information which was requested by the department to determine the debtor's ability to pay;

(6) Kept the department informed of the debtor's telephone numbers, sources of income, physical addresses, and mailing addresses;

(7) Promptly responded to communications from the department;

(8) Assured that checks were not returned due to insufficient funds;

(9) Cooperated so that it was not necessary to take legal action; and

(10) Acted in any other way which positively demonstrated the debtor's willingness to substantially comply with the department's collection efforts.

Source. #4163, eff 11-5-86; ss by #5148, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #9528, eff 8-17-09; ss by #10409, eff 9-11-13; ss by #13964, eff 5-16-24

Emp 402.03 Contributions Due and Payable.

(a)  Except as provided in Emp 402.03(b), contributions of every employer on wages paid during a calendar quarter shall be due and paid to the department of employment security on or before the last day of the month following the calendar quarter during which said wages are paid.

(b) The department of employment security shall make demand for payment of contributions from reimbursing employers at least quarterly during the calendar year.  Reimbursing employers shall make payment of reimbursement contributions on the last day of the month following the month in which demand for payment is made.  

(c) A reimbursing employer who elects to change the employer’s method of contributions will continue to be liable for reimbursement of all benefits paid which are based on wages paid by the employer prior to the effective date of such election.  The “separate account” of such employer shall not be charged with such benefits.

Source. #4521, eff 10-31-88; ss by #5148, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #10409, eff 9-11-13; ss by #10673, eff 9-22-14; ss by #14266, eff 6-14-25, EXPIRES 6-14-35

PART Emp 403 SETTLEMENT OF CONFORMITY ISSUES

Emp 403.01 Coverage of Government Units and Non-Profit Organizations.

(a)  For the purposes of RSA 282-A:8, II an “employing unit subject for either the current or preceding calendar year to the tax levied by the Federal Unemployment Tax Act as amended” shall include an employing unit which has in its employ individuals performing services that are required by 26 U.S.C. 3304(a)(6)(A) to be covered by RSA 282-A as a condition for certification of this state’s law by the secretary of labor.  Benefits on the basis of such services shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to the state's law.

(b)  With respect to services described in 26 U.S.C. 3306(c)(7) in the employ of the state, any political subdivision thereof, any governmental instrumentality, or in the employ of an Indian tribe and with respect to services described in 26 U.S.C. 3306(c)(8) in the employ of a non-profit organization which is a religious, charitable, educational, or other organization, the exclusions from the definition of “employment” contained in RSA 282-A:9, IV(a) to (x) shall apply only to the extent that such exclusions are consistent with and no broader than the exceptions to the definition of “employment” contained in 26 U.S.C. 3306(c)(1) through (6) and (9) through (21). To the extent that the enumerated exclusions of RSA 282-A:9, IV are inconsistent with the enumerated exceptions of 26 U.S.C. 3306 and are broader in scope than the enumerated exceptions of 26 U.S.C. 3306(c), they shall be construed so as to conform to the 26 U.S.C. 3306(c) exceptions.

(c)  The exclusion from the definition of “wages” contained in RSA 282-A:15, II(a) shall not apply with respect to services described in Emp 403.01(a).

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5149, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14; ss by #14267, eff 6-14-25, EXPIRES: 6-14-35

Emp 403.02 - RESERVED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; moved by #4521, eff 10-31-88 (see Emp 402.03)

Emp 403.03 Scope of RSA 282-A:16 Earnings Restriction Limited to Professional Athletes.

(a) For purposes of RSA 282-A:16, earnings from participation in professional sports or athletic events (or training or preparation for the same) shall not be available as base period wages supporting eligibility for unemployment benefits for any period between successive sports seasons if substantially all of the individual’s services have been performed in athletics and reasonable assurance exists that the individual will participate in athletics in the next successive season.

(b) The Department shall apply the restriction in section (a) above to base period earnings for professional athletes only.

(c) Professional Athlete for the purposes of section (b) above means an athlete who performs services in an athletic event or setting for wages.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5149, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-05

New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14; ss by #14318, eff 7-15-25, EXPIRES: 7-15-35

Emp 403.04 Defining the "Between Times" Denial of Compensation. - REPEALED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; rpld by #4522, eff 10-31-88

Emp 403.05 Exemption Not to Apply. - REPEALED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; rpld by #4523, eff 10-31-88

Emp 403.06 Successive Benefit Year Earnings Requirement. An individual who has established a benefit year pursuant to RSA 282-A:4 shall not be eligible to receive benefits in the individual's next benefit year unless:

(a) The individual has earned at least $700 of wages during or subsequent to the established benefit year; and

(b) The wages were earned:

(1) In employment as defined in RSA 282-A:9;

(2) For services in a state other than New Hampshire which if such services had been performed in New Hampshire would have been employment as defined in RSA 282-A:9; or

(3) For services as described at RSA 282-A:9, IV(f) even though otherwise excluded from employment in RSA 282-A:9.

Source. #7664, INTERIM, eff 3-31-02, EXPIRES: 9-27-02; ss by #7764, eff 9-27-02, ss by #9785, INTERIM, eff 9-18-10, EXPIRED: 3-17-11

New. #10499, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10587, eff 5-13-14

PART Emp 404 JOB TRAINING PROGRAM

Emp 404.01 Purpose. The job training program (JTP) is established to enhance public-private partnerships to recruit, train, and re-employ workers in order to meet New Hampshire's skills gap and worker shortage, by efficiently and timely assisting New Hampshire businesses and residents looking for work, including those in recovery.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08; ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.02 Scope. These rules shall apply to any entity for which assistance from the JTP is requested under WorkInvestNH and to any individual for which assistance from the JTP is requested under WorkNowNH.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08; ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.03 Definitions.

(a) “Beneficiary” means an individual determined eligible and currently receiving:

(1) Medicaid;

(2) Temporary assistance to needy families (TANF) as described in RSA 161 and RSA 167; and

(3) Supplemental nutrition assistance (SNAP) as described in RSA 161 and RSA 167.

(b) “Department” means the New Hampshire department of employment security.

(c) “Entity” means for-profit businesses which pay contributions per RSA 282-A:69, I or governmental and non-profit organizations, who are described in section 501(c)(3) and exempt under section 501(a) of the internal revenue code, who have elected to pay contributions pursuant to RSA 282-A:69, II.

(d) “Granite advantage health care program (granite advantage)” means the granite advantage health care program established under RSA 126-AA or any successor law.

(e) “Grant recipient under WorkInvestNH” means the entity that receives funds from the department to reimburse it for training provided under Emp 404.

(f) “Grant recipient under WorkNowNH” means a participant who is eligible to receive funds from the department for technical education, training, and related supports.

(g) “Individualized employment plan” means the long term career plan created by the department and the participant in WorkNowNH.

(h) “NH Medicaid Program” means the Title XIX and Title XXI programs administered by the department, under RSA 167:3-i, RSA 167:4, RSA 167:5, RSA 167:6, I, RSA 167:6, IV, RSA 167:6,VI, RSA 167:6, IX, and RSA 167:68 or any successor law.

(i) “On-the-job training (OJT)” means a hands-on method of teaching the skills, knowledge, and competencies needed for employees to perform a specific job within the workplace. Employees learn in an environment where they will need to practice the knowledge and skills obtained during their training.

(j) “Participant” means a beneficiary enrolled in granite advantage, traditional Medicaid, TANF, or SNAP and receiving WorkNowNH services under this part.

(k) “Program year” means the 12 month period of time that a WorkNowNH participant is enrolled in the program starting from their enrollment date.

(l) “Supplemental nutrition assistance program (SNAP)” means the supplemental nutrition assistance program as described in RSA 161 and RSA 167.

(m) “Temporary assistance to needy families (TANF)” means the temporary assistance to needy families programs as described in RSA 161 and RSA 167.

(n) “WorkInvestNH” means the public-private partnership whereby NH provides grants to eligible entities in order to train their workers.

(o) “WorkNowNH” means a program whereby NH provides enhanced support services including child care, transportation, and tuition assistance to eligible participants who are determined in need of those services to successfully compete for employment opportunities.

(p) “WorkNowNH representative” means the department or an employee of the department.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08; ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13348, eff 3-3-22; ss by #13892, eff 2-23-24

Emp 404.04 Eligibility Requirements.

(a) Entities that may receive funds from WorkInvestNH shall be:

(1) Physically located or intending to be physically located in New Hampshire and whose employees are residents of New Hampshire or work at a business located or intending to be located in New Hampshire; and

(2) In compliance with state laws and rules.

(b) Intent by an entity to locate within the state shall be established by evidence of the following:

(1) Proof of substantial investment or a binding contractual obligation consistent with such intent; and

(2) The lease or purchase of real estate or equipment within the state necessary for the planned move.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.05); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.05 Non-Eligible. No grant from WorkInvestNH shall be awarded to:

(a) The state, including the state university system;

(b) Any county, city, town, or other political subdivision which has not currently elected to pay contributions pursuant to RSA 282-A:71, II; or

(c) Any organization or group of organizations described in section 501(c)(3) and exempt under section 501(a) of the Internal Revenue Code, which has not currently elected to pay contributions pursuant to RSA 282-A:69, II.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.06); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.06 Entity Match Requirement. The entity submitting an application for WorkInvestNH grant awards shall show that a minimum of 50% matching funds shall be paid by the entity towards the training.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.07); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.07 Non-Acceptable Use of Grant Funds. WorkInvestNH grant funds shall not be used for:

(a) Salaries, wages, bonuses, and/or benefits of employees in training;

(b) Administrative or entertainment expenses;

(c) Costs resulting from violation of or failure to comply with federal, state, or local laws and regulations; and

(d) Costs or portions of costs resulting from training programs completed or started prior to the date of grant approval.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.08); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.08 Acceptable Use of Grant Funds. WorkInvestNH grant funds shall be used for training programs including:

(a) Structured, on-site laboratory or classroom training;

(b) Basic skills;

(c) Technical skills;

(d) Quality improvement;

(e) Safety;

(f) Management and supervision;

(g) English as a second language; and

(h) Other training programs that enhance the state’s workforce development.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.09); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.09 Starting and Completion Dates.

(a) WorkInvestNH training shall begin within 3 months of the date of grant approval;

(b) The WorkInvestNH training starting date as specified on the application shall not be prior to the date of approval by the commissioner and approval of the contract.

(c) The WorkInvestNH training completion date shall be no more than 12 months from the date of grant approval.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.10); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.10 Incomplete Applications.

(a) Applications submitted shall be reviewed by the department for completeness.

(b) If the department determines that the application is incomplete in any respect, the department shall notify the entity of the specific deficiencies and allow the entity to amend the application.

(c) Only complete applications shall be reviewed by the commissioner or designee.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08 (from Emp 404.11); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.11 WorkInvestNH Grant Application Confidentiality. All information submitted in connection with a grant application that is accepted shall be subject to disclosure except that business financial information and proprietary information such as trade secrets, business and financial models, and forecasts and proprietary formulas may be exempt from public disclosure to the extent authorized by RSA 91-A:5, IV. Any grant applicant seeking to maintain the confidentiality of information shall mark information “confidential” and be responsible for seeking its protection.

Source. #7765, eff 9-27-02; ss by #8989, eff 9-22-07, EXPIRES: 3-20-08); ss by #9092, eff 2-23-08, EXPIRED: 2-23-16

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.12 WorkInvestNH Grant Limitations.

(a) Any single grant or multiple grants to any single employer in any grant year exceeding $70,000 shall first be approved by governor and council.

(b) An entity may apply for more than one grant each fiscal year.

(c) No new application shall be approved until that entity’s previous grants have been completed.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13892, eff 2-23-24

Emp 404.13 WorkInvestNH Training Evaluation Report. No application for any WorkInvestNH grant shall be considered from any entity that has not submitted a training evaluation report as required by Emp 404.23 for any previously funded training grant.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.14 WorkInvestNH Grant Application. The entity applying for WorkInvestNH grant funds shall complete and submit the WorkInvestNH grant application form (NHES 0354 R-11/21).

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13348, eff 3-3-22

Emp 404.15 Submittal. Applications shall be submitted by:

(a) E-mail at jobtrainingfund@nhes.nh.gov;

(b) Fax at 603-223-2047; or

(c) Regular mail or hand delivery to:

NH Employment Security

45 South Fruit Street

Concord, NH 03301-4857

Attn: Operations/JTF

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.16 Acknowledgment of Application and Application Review.

(a) Following receipt of a WorkInvestNH grant application, the department shall provide written notice of acknowledgment to the entity who has submitted the application.

(b) The commissioner or designee shall review the application in accordance with the purpose of the program established in RSA 282-A:181.

(c) An application shall be considered for funding upon satisfaction of the following:

(1) The entity has met the requirements necessary for eligibility pursuant to Emp 404.04;

(2) It is consistent with the purpose of the program as provided by RSA 282-A:181;

(3) The entity is in compliance with applicable federal and state laws, rules, and regulations including, but not limited to, laws and rules of the department, the NH department of labor, the NH department of revenue administration, and the NH secretary of state; and

(4) Sufficient funding is available.

(d) The commissioner shall make a determination regarding grant funding based on the following criteria:

(1) Whether the training program will train employees to implement new skills and/or technologies that will benefit them, the entity, and the state;

(2) Whether the training will contribute to the economic development of New Hampshire;

(3) The nature of certifications, credentials, or credit to be earned by the employees;

(4) Whether the training will create opportunities for advancement for the employees involved; and

(5) The cost of training per employee and whether it is reasonably related to the level of benefit to the employee, the entity, and the state.

(e) Each criterion shall be evaluated based on the following scale:

(1) Where no information is provided a score of 0 points shall be awarded;

(2) Where information is partially responsive to the application questions a score of 1 point shall be awarded;

(3) Answers which minimally meet priorities in light of the purpose of RSA 282-A:181 and the Job Training Program shall receive a score of 2 points;

(4) Answers which meet priorities in light of the purpose of RSA 282-A:181 and the Job Training Program shall receive a score of 3 points;

(5) Answers which exceed priorities in light of the purpose of RSA 282-A:181 and the Job Training Program shall receive a score of 4 points;

(6) Answers which exceed priorities in light of the purpose of RSA 282-A:181 and the Job Training Program and which contain innovative or other features which add value to the Job Training Program shall receive a score of 5 points;

(f) An application shall receive a minimum score of 15 points to be approved.

(g) Failure of an application to receive a minimum score of 15 points shall result in denial of an application.

(h) If further clarification is necessary after the entity has submitted all required documentation, the department shall request that the entity make a presentation of their application.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.17 Notification.

(a) If the commissioner approves an application, the department shall notify the applicant within 7 business days of the application having been approved.

(b) If the commissioner does not approve an application, the department shall notify the applicant in writing of the specific reason(s) for the commissioner's denial.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.18 Training Fund Contract. In order to obtain the benefit of the grant, applicants shall enter into a fully executed contract with the department.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.19 Reimbursement of Funds.

(a) Grant recipients under WorkInvestNH shall request reimbursement of training funds by completing and submitting the “WorkInvestNH TRAINING REIMBURSEMENT REQUEST” (NHES 0703 R-11/21) form.

(b) The WorkInvestNH grant recipient shall submit the “WorkInvestNH TRAINING REIMBURSEMENT REQUEST” (NHES 0703 R-11/21) form and all attachments by:

(1) E-mail at jobtrainingfund@nhes.nh.gov;

(2) Fax at 603-223-2047; or

(3) Regular mail or hand delivery to:

NH Employment Security

45 South Fruit Street

Concord, NH 03301-4857

Attn: Operations/JTF

(c) Expenses incurred to secure training prior to the effective date of the grant approval shall be eligible for reimbursement.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13348, eff 3-3-22

Emp 404.20 Time Limit for Reimbursement. All requests for reimbursement shall be submitted within 30 business days of the completion date of the training.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.21 Grant Funds Used or Not Used. A WorkInvestNH grant recipient shall report to the department promptly upon determining that any portions of the dollars allocated for their grant will not be used.

New. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.22 Failure to Comply. Failure to comply with the rules governing reimbursement of funds shall result in non-reimbursement until compliance is achieved.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.23 Training Evaluation Report.

(a) WorkInvestNH grant recipients shall evaluate training programs funded by the JTP by completing a training evaluation report survey as follows:

(1) Providing the job training contract number;

(2) Providing the entity’s name, location and type of industry;

(3) Providing the name of the person completing the evaluation;

(4) Providing the amount of the job training grant;

(5) Providing the name of the training provider (s);

(6) Providing the name of the training course (s):

(7) Providing the amount of the entity’s original share spent by the conclusion of the training;

(8) Providing the number of unique individuals trained during the grant period;

(9) Providing the number of workers from each level of the entity including executive, managerial or laborer;

(10) Describing the impact of the training on the workers’ skills;

(11) Providing the cost of training per worker trained;

(12) Providing the number of trainees retained in employment as a direct result of the training;

(13) Providing the number of jobs created as a direct result of the training;

(14) Rating the overall quality of the training and providing positive or negative feedback;

(15) Answering whether the training met the entity’s needs and expectations;

(16) Answering whether the training was customized or revised to meet the entity’s needs; and

(17) Describing the nature of certifications, credentials or credit which the workers earned as a result of the training.

(b) The training evaluation report survey shall be submitted at https://www.surveymonkey .com/r/NHES-JTF; and

(c) Along with submission of the final invoice, the WorkInvestNH grant recipient shall ensure that the training grant evaluation report is completed and properly reported to the department. Payment of the final invoice shall be conditioned upon receipt of the evaluation report.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.24 Program Information. The public may obtain information regarding WorkInvestNH by contacting the department.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.25 Participant Eligibility.

(a) To be eligible to receive WorkNowNH services, a beneficiary shall be:

(1) Enrolled in the granite advantage health care program established under RSA 126-AA or any successor law;

(2) Enrolled in the NH Medicaid Program;

(3) Enrolled in the TANF program as described in RSA 161 and RSA 167; or

(4) Enrolled in the SNAP program as described in RSA 161 and RSA 167.

(b) The minimum age requirement to participate in WorkNowNH shall be 18 years old or over.

(c) Participants shall reside in New Hampshire.

(d) Participants shall pursue employment in New Hampshire.

(e) A participant whose earned income increases and causes the household income to exceed the eligibility limits contained in programs described above in Emp 404.25(a) shall continue to receive WorkNowNH for a period of 12 months.

(f) Participants in OJT employment shall continue to be eligible for unused tuition assistance under Emp 404.27(a)(1) and unused financial support under Emp 404.28(b)(2) during their program year.

(g) Participants in OJT employment shall be terminated from receiving WorkNowNH services 6 months following the end of the OJT.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13348, eff 3-3-22; ss by #13892, eff 2-23-24

Emp 404.26 Initial Assessment.

(a) A participant shall undergo an initial interview when the participant volunteers in WorkNowNH. The interview shall include an assessment of job skills, experience, and vocational interests using the occupational information network (O*NET) interest profiler or another assessment tool that measures vocational interests, job skills, experience, aptitude, and educational needs.

(b) The department shall use job skills related assessment information compiled under (a) above to create the participant’s individualized employment plan.

(c) The department shall also perform barrier to employment assessments regarding the participant and shall make referrals to community agencies to provide services to mitigate such barriers to employment.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.27 Employment Support Services.

(a) The department shall offer activities and services that are determined to be necessary in accordance with each participant’s individualized employment plan and which consists of the following:

(1) Case management, vocational assessment, career planning, and job readiness services

including referral for employment support services and direct job placement as follows:

a. Tuition assistance shall be provided for education and training activities as follows:

1. Payment shall be made to the education provider, training provider, or equipment vendor, if applicable, up to $6500 per participant in a program year and shall not exceed a lifetime maximum disbursement of $13,000 for each participant. Payments in excess of $6,500 shall be made if the training sought in a consecutive year aligns with training and employment goals identified in the participant’s individualized employment plan;

2. When the training request is over $6500 for a program year, the participant shall submit a waiver request to the director of employment services. The waiver request shall include the following information:

(i) Justification detailing the need for services that are calculated to be over $6500; and

(ii) The participant’s continued eligibility under Emp 404.25;

3. The participant may mail or hand-deliver the waiver request to:

Director of Employment Services

NH Employment Security

45 South Fruit Street

Concord, NH 03301

4. The participant may e-mail the waiver request to WorkNowNH@nhes.nh.gov;

5. Payment shall be approved only upon submission of the following information by the participant:

(i) Name of the institution or business providing the training;

(ii) Verification of the courses the participant is taking;

(iii) Verification of the cost of any necessary tuition or equipment; and

(iv) Invoice from the education provider, training provider, and or equipment provider;

6. The department shall review the submitted invoice(s) as required in (a)(1)e., above to confirm that they are consistent with the participant’s individualized employment plan and the assessment results;

(2) Financial support shall be provided for books, fees, and supplies, subject to the following limitations:

a. No more than $1,500 per participant in a program year with a lifetime maximum disbursement of $3,000 per participant;

b. Payment shall be approved to the education or training provider only upon submission of the following information:

1. Name of the education or training provider;

2. Verification of the courses the participant is taking;

3. Verification of the cost of any necessary books, fees, and supplies as required for the approved training; and

4. Invoice from the education or training provider;

c. If a participant purchases their own books, fees, and supplies, then reimbursement shall be approved only upon submission of the following information:

1. Name of the education or training provider;

2. Verification of the courses the participant is taking;

3. Verification of the cost of any necessary books, fees, and supplies as required for the approved training; and

4. Presentation of itemized receipts; and

d. The department shall review the submitted invoices and receipts to confirm that they are consistent with the participant’s individualized employment plan and the assessment results;

(3) Direct payment or reimbursement for child care registration fees shall be paid subject to the following limitations:

a. No more than $100 per child in a program year. The lifetime maximum disbursement per participant for child care registration shall be $200 per child;

b. Payment shall only be made for registration fees and shall not include other fees associated with the pre-payment of child care services or the holding or securing of child care slots;

c. Participants shall:

1. Provide verification or an invoice from the child care provider indicating the child’s name and the required child care registration fees due; or

2. Provide receipt(s) indicating the child’s name and the amount paid to the child care provider for the child care registration fee(s); and

d. The department shall review the submitted invoice(s), receipts, or both, to confirm that they are consistent with the participant’s individualized employment plan and the assessment results;

(4) Transportation assistance for eligible participants shall be provided for transportation to and from approved activities if the transportation assistance is connected to approved training, employment, or barrier reduction subject to the following:

a. Transportation assistance shall not exceed $160 per month with a lifetime maximum disbursement of $1920 per participant;

b. Participants shall not receive transportation assistance for more than 6 months during a program year unless the participant is enrolled in approved WorkNowNH training or OJT employment during a consecutive year in which case they shall receive 6 additional months of transportation assistance;

c. Participants shall provide the following information to the department for transportation assistance:

1. Mileage to and from the approved WorkNowNH activity; or

2. Verification of the actual cost of transportation to and from the approved WorkNowNH activity; and

d. Transportation assistance shall be paid as follows:

1. Participants shall be reimbursed for the actual cost of transportation to and from the approved WorkNowNH activity for the number of miles traveled multiplied by $0.30; and

2. Participants shall be reimbursed for rides verified by receipt and purchased from the following:

(i) A transportation network company subject to the requirements of the New Hampshire department of safety at RSA 376-A; or

(ii) A taxicab or bus subject to the requirements of the New Hampshire department of safety at RSA 376; or

(iii) A public for hire transportation agency under contract with the New Hampshire department of transportation or the United States Department of Transportation; and

(5) The department shall refer WorkNowNH participants to education and training providers including:

a. The New Hampshire community college system for training and apprenticeship opportunities;

b. The department of business and economic affairs for available training funds and support services;

c. The department of education for adult basic education, high school equivalency diploma program and English as a second language;

d. Driver’s education providers; and

e. Other available post-secondary educational programs, training programs, and apprenticeship programs.

(b) A participant shall not begin training until the training has been approved by the department pursuant to this part.

(c) A participant shall not change or drop classes unless the participant submits a letter to the department explaining why they need to change or drop classes. Failure to timely notify the department and receive approval to change classes shall result in non-payment of training unless the department determines the individual had good cause for such failure. The department shall find good cause based on the following circumstances:

(1) Illness of the participant or their family member;

(2) Accident of the participant or their family member;

(3) Death of a family member; or

(4) Similar unanticipated event beyond the control of the participant.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20; ss by #13348, eff 3-3-22; ss by #13892, eff 2-23-24

Emp 404.28 On-the-job Training.

(a) The department shall make referrals to participants for OJT opportunities with employers who are deemed to be in high need areas.

(b) The department shall reimburse employers for training provided to participants in an OJT as follows:

(1) Employers who hire and retain participants shall receive an OJT payment for the specified training period, not to exceed 6 months;

(2) Each OJT payment shall equal 50 percent of the documented and confirmed gross wage paid by the employer to the participant for the training period up to a maximum of $5,000;

(3) Employers shall invoice the department monthly with the final invoice received within 30 days after completion of the OJT;

(4) The department shall pay the OJT payment within 30 days of receipt of the correct invoice and a completed evaluation. No payment shall be processed until the completed evaluation is received; and

(5) The department shall review the submitted invoice(s) and evaluations to confirm that they are consistent with the participant’s individualized employment plan and the assessment results.

Source. #12960, INTERIM, eff 12-26-19, EXPIRED: 6-23-20

New. #13074, eff 7-22-20

Emp 404.29 Termination from WorkNowNH. In the event of a determination of fraud committed by a party in the program, funding and services shall be terminated and such party shall be ineligible for future participation and subject to either prosecution pursuant to RSA 282-A:161 or required to make restitution pursuant to RSA 282-A:164.

Source. #13074, eff 7-22-20 (formerly Emp 404.28)

PART Emp 405 ELECTRONIC COMMUNICATION

Emp 405.01 Claimant Correspondence.

(a) Claimants may elect to receive correspondence concerning their claims either by:

(1) United States mail; or

(2) By an e-mail advising that correspondence is available for viewing on the department's secure web site.

(b) A claimant who wishes to elect to receive an e-mail advising him or her when correspondence has been posted on the department's secure web site shall make such election on his or her online homepage by choosing the prompt "Personal Information" and indicating his or her:

(1) Preference to receive e-mail notice of posted correspondence; and

(2) The e-mail address to which they wish the e-mails sent.

(c) A claimant who has not elected to receive an e-mail advising him or her when correspondence has been posted concerning his or her claim shall receive such correspondence by mail.

(d) The department shall also send notice by mail to a claimant who has elected to receive notice by e-mail if the commissioner finds such additional notice is necessary to assure receipt.

(e) A claimant with a login name and password may access his or her correspondence by choosing the prompt “View Correspondence In-Box” on his or her homepage without having elected e-mail notice of correspondence pursuant to this section.

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12588, eff 7-23-18

Emp 405.02 Claimant Access to Electronic Correspondence.

(a) An individual claiming benefits for the first time online shall register with the New Hampshire Unemployment Insurance System (NHUIS) by going to the New Hampshire employment security homepage at www.nhes.nh.gov and choosing the prompt “File a Claim for Benefits” in order to access the login page at https://nhuis.nh.gov/claimant/login.

(b) At the login page, the claimant shall:

(1) Select a filing location from a drop down menu at the prompt “Location”; and

(2) Choose the prompt, “Register to Create a New Account” to access the registration screen at https://nhuis.nh.gov/claimant/loginRegPersonalInfo;

(3) Complete and submit the “Claimant Registration” form (CRF-07-18); and

(4) Create a login name and password as indicated.

(c) Upon creating a login name and password, a claimant may manage his or her online account, including correspondence, by accessing https://nhuis.nh.gov/claimant/login either directly or through the New Hampshire employment security homepage and logging in to his or her account by entering the login name and password where indicated.

(d) A claimant with a login name and password may access his or her correspondence by choosing the prompt “View Correspondence In-Box” on his or her homepage without having elected e-mail notice of correspondence pursuant to Emp 405.01.

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12588, eff 7-23-18

Emp 405.03 RESERVED

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; rpld by #12588, eff 7-23-18

Emp 405.04 Employer Access to Electronic Correspondence.

(a) An employer or TPA who wishes to access employer or TPA account information for the first time online shall register with the New Hampshire Unemployment Insurance System (NHUIS) by going to the New Hampshire employment security homepage at www.nhes.nh.gov and choosing the prompt “Register as a New Employer,” in order to access the employer registration page.

(b) At the employer registration page, an employer or TPA shall proceed as follows:

(1) Employers shall choose the prompt “Register to create an employer account”;

(2) TPA’s shall choose the prompt “Register to create a TPA account.”

(c) The employer or TPA shall then review all information under the heading “Welcome to New Hampshire’s Unemployment Insurance (UI) New Employment Registration.”

(d) The employer or TPA shall then indicate agreement with the following statements:

“Internet Filing Agreement:

Under RSA 294-E, BY clicking ‘I Agree’ below, you affirm the following:

A.) I Agree to conduct transactions by electronic means with the State of New Hampshire.

B.) I Agree that the laws of the State of New Hampshire apply to all electronic transactions and that a record or signature may not be denied legal effect or enforceability solely because it is in electronic form.

C.) I Declare under the penalty of perjury that all information I have provided on this form is true correct and complete. I acknowledge that false statements on this form are punishable pursuant to RSA 282-A:166,

I Agree.”

(e) The employer or TPA shall complete and submit the “Employer Registration” form (ERF-07-18) and create a user name and password as indicated.

(f) Upon creating a user name and password, an employer or TPA may manage employer online accounts and correspondence, by accessing the employer’s or TPA’s homepage either directly or through the New Hampshire employment security homepage and logging into the employer’s or TPA’s account by entering the password as indicated and then choosing appropriate prompts to conduct business with the department.

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12588, eff 7-23-18

Emp 405.05 RESERVED

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; rpld by #12588, eff 7-23-18

Emp 405.06 RESERVED.

Source. #9528, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; rpld by #12588, eff 7-23-18

PART Emp 406 COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION WITH REGULAR COMPENSATION

Emp 406.01 Purpose. The purpose of this part is to clarify the requirements for compliance with section 3 of the Unemployment Compensation Extension Act of 2010, H.R. 4213 effective July 22, 2010.

Source. #9761, EMERGENCY RULE, eff 7-26-10, EXPIRED: 1-24-11

Emp 406.02 Eligible Claimant. For purposes of this part, "eligible claimant" means an individual for which all of the following criteria are met:

(a) The individual has been determined to be entitled to emergency unemployment compensation with respect to a benefit year;

(b) That benefit year has expired on July 24, 2010 or thereafter;

(c) The individual has remaining entitlement to emergency unemployment compensation with respect to that benefit year; and

(d) The individual would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 less or 25 percent less than the individual's weekly benefit amount in the benefit year referred to in paragraph (a).

Source. #9761, EMERGENCY RULE, eff 7-26-10, EXPIRED: 1-24-11

Emp 406.03 Claim For Benefits. A claim for a week of benefits by an "eligible claimant" shall be deemed to be a claim for emergency unemployment compensation, not regular compensation, until the exhaustion of all emergency unemployment compensation payable with respect to the benefit year referred to in Emp 406.02(a).

Source. #9761, EMERGENCY RULE, eff 7-26-10, EXPIRED: 1-24-11

PART Emp 407 COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION AND THE STATE-FEDERAL EXTENDED BENEFITS PROGRAM

Emp 407.01 Purpose. The purpose of this part is to allow eligible claimants to receive the maximum amount of unemployment compensation benefits to which they are entitled under the Unemployment Compensation Extension Act of 2010, H.R. 4213 effective July 22, 2010, and RSA 282-A:30, I.(d)(3)(C).

Source. #9764 EMERGENCY RULE, eff 7-30-10, EXPIRED: 1-26-11

Emp 407.02 Benefits Available. RSA 282-A:30, I.(d)(3)(C)’s prohibition of the application of New Hampshire’s “on” indicator for the state-federal extended benefit program when benefits are available under any federal unemployment program need not be applied at any time for which 100% federal funding is available to reimburse benefits paid under the state-federal extended benefit program.

Source. #9764 EMERGENCY RULE, eff 7-30-10, EXPIRED: 1-26-11

PART Emp 408 ADJUSTMENT OF OVERPAID BENEFIT ACCOUNTS BY COMPROMISE

Emp 408.01 Compromise. Compromise of an overpaid benefit account, which may not be fully waived under RSA 282-A:29, II, shall be considered under RSA 282-A:29, I.

Source. #10423, eff 9-27-13

Emp 408.02 Recommendation of Compromise. In response to a request to compromise an overpaid benefit account pursuant to RSA 282-A:29, I, the department shall recommend the total or partial compromise of any overpaid benefit account to the attorney general where such is determined to be in "the best interests of the state."

Source. #10423, eff 9-27-13

Emp 408.03 Notice of Acknowledgment and Mode of Hearing.

(a) Following receipt of a request for compromise, the department shall provide written notice of acknowledgment to the debtor.

(b) In the notice of acknowledgment, the debtor shall be provided with a copy of Emp 408 and given the opportunity to elect whether to have the request for compromise considered:

(1) On the record, including any written evidence or argument the debtor may submit;

(2) At an in-person hearing; or

(3) By telephone hearing.

(c) Upon a failure to make the election in (b) above within 14 days of the date of the department’s notice, the department shall make a determination on the record.

(d) If a debtor requests an in-person or telephonic hearing and fails to appear, the department shall deny the request for compromise.

(e) In-person hearings shall be governed by the procedures in Emp 207 except to the extent that such procedures are waived pursuant to Emp 207.06.

(f) Telephonic hearings shall be governed by the procedures in Emp 207 and Emp 202.01 (v)-(y), except to the extent that such procedures are waived pursuant to Emp 207.06.

Source. #10423, eff 9-27-13

Emp 408.04 Rebuttable Presumption.

(a) There shall be a rebuttable presumption that it is in the “best interests of the state” to compromise a non-fraud overpaid benefit account of state unemployment benefits in total if the debtor’s household income is derived solely from the following sources:

(1) Old Age Assistance;

(2) Aid to the Permanently and Totally Disabled;

(3) Supplemental Security Income;

(4) Aid to the Needy Blind;

(5) Temporary Assistance For Needy Families;

(6) Social Security Disability Insurance;

(7) Social Security Retirement Benefits; or

(8) Veteran’s Benefits.

(b) The presumption in (a) above shall be rebutted by evidence of one or more of the following:

(1) The claimant’s economic circumstances are likely to change substantially within two years;

(2) The claimant owns and/or holds an interest in real property which is not inchoate or de minimis;

(3) The claimant owns and/or holds an interest, which is not inchoate or de minimis, in goods, property, money, rights, and credits that is capable of being liquidated in the relatively near future without substantial loss in value, excepting such interests that are exempted from attachment and execution; or

(4) The overpayment was the result of fraud.

(c) There shall be a rebuttable presumption that it is in the “best interests of the state” to compromise any non-fraud portion of an overpaid benefit account of state unemployment insurance benefits that resulted from base period wages from a reimbursing employer, provided that the claimant provides documentation satisfactory to the department that the reimbursing employer does not object.

(d) The presumption in (c) above shall be rebutted if the department finds that there is some other reason to conclude that failing to recover the overpayment would, or could, affect:

(1) Any interested party, as defined in RSA 282-A:42, III, other than a non-objecting reimbursing employer under (c) above; or

(2) An agency or department of any state or of the federal government.

(e) If the presumption in (a) or (c) above is rebutted, the determination of whether a total or partial compromise is recommended shall be based on weighing the factors in Emp 408.05.

Source. #10423, eff 9-27-13

Emp 408.05 Totality of the Circumstances. To the extent that an overpayment is not compromised pursuant to Emp 408.04 above, the commissioner shall consider the factors in Emp 408.06 on a totality of the circumstances basis, and the presence or absence of one or more of the factors shall not be controlling.

Source. #10423, eff 9-27-13

Emp 408.06 Factors to be Considered. Factors to be considered in determining whether the total or partial compromise of an overpaid benefit account is in "the best interests of the state" for purposes of RSA 282-A:29, shall include whether:

(a) The debtor has made an offer of partial payment that is reasonable relative to the amount of the debt and the debtor's ability to make total or partial payment over the course of a reasonable period of time;

(b) The debtor made payments on the overpayment as promptly as the debtor was financially able;

(c) The debtor agreed to a payment schedule and amount consistent with the debtor's ability to pay;

(d) The debtor made payments substantially in compliance with any payment schedule or court order;

(e) The debtor contacted the department if any payments were going to be late or less than the agreed amount;

(f) The debtor provided any financial affidavit or other financial information that was needed by the department to determine the debtor's ability to pay;

(g) The debtor kept the department informed of the debtor's telephone numbers, sources of income, physical addresses and mailing addresses;

(h) The debtor promptly responded to communications from the department;

(i) The debtor assured that checks were not returned due to insufficient funds;

(j) The debtor cooperated so that it was not necessary for the department to take legal action to collect the overpayment;

(k) The debtor was not found overpaid as a result of fraud;

(l) The debtor was not found to have been with fault in the creation of the overpayment pursuant to RSA 282-A:165, II and Emp 502.03;

(m) The debtor was found to have been with fault in (k), but the nature of the debtor's fault was mere negligence, rather than omissions or commissions which were unreasonable, grossly negligent, reckless, knowing, or willful;

(n) The debtor, if currently unable to make payment, is not likely to have a substantial improvement in ability to pay within 12 months;

(o) The debtor has income or assets which, after considering total household income, are in excess of those required for the necessaries for the debtor and the debtor's immediate family residing in the same household;

(p) The debtor has income or assets which are not exempt from garnishment, levy, or execution under federal or state law;

(q) The debtor has an ability to pay that is substantially limited when compared to the amount of the debt;

(r) The debtor has a partial or entire overpayment benefit account that resulted from payments from a reimbursing employer, and the reimbursing employer does not object to compromise;

(s) The debtor has demonstrated that the debtor currently intends to either refinance the debtor's mortgage or obtain a reverse mortgage, and a lien by the department against the debtor's primary residence would prevent the debtor from doing so;

(t) The debtor has any other financial limitations, has acted in any other way that positively demonstrated the debtor's willingness to substantially comply with the department's collection efforts and benefit eligibility determination requirements or has demonstrated other actual harm would result from collection efforts or the failure to grant a partial or total compromise; and

(u) The department finds that the total or partial compromise of the overpaid benefit account would, or could affect:

(1) Any interested party, as defined in RSA 282-A:42, III, other than a non-objecting reimbursing employer under Emp 408.04 (c), or

(2) An agency or department of any state or the federal government.

Source. #10423, eff 9-27-13

Emp 408.07 Injured Spouse Allocation.

(a) If the overpayment, which is the subject of the request for compromise, qualifies as an “overpayment debt” as defined in Emp 409.02 (i), the department shall not consider a request for compromise until the individual has demonstrated through documentation the individual’s tax filing status for the tax year in question for which a tax refund offset may be, or has been, certified by the department to satisfy a debt owed by the individual.

(b) If the individual’s tax filing status is such that another individual would be entitled to file a request for injured spouse allocation with the IRS in order to claim a portion of the tax refund, the department shall require, prior to considering the request for compromise, the injured spouse allocation process first be exhausted with the IRS.

(c) If following exhaustion of the injured spouse allocation process, the individual demonstrates through documentation that the injured spouse allocation request has been rejected by the IRS, the department shall then consider a request for compromise.

Source. #10423, eff 9-27-13

Emp 408.08 Notice of Commissioner’s Decision on Request to Compromise. The department shall provide the debtor with written notice of the department’s decision on the request for compromise including the reasons for the decision. The notice shall inform the debtor of his or her right to request reconsideration by the Commissioner, and his or her right to request compromise again in the future. A new request for compromise shall be considered upon demonstration by the debtor that there has been a substantial change in circumstances.

Source. #10423, eff 9-27-13

Emp 408.09 Request for Reconsideration.

(a) If the department makes a recommendation to deny the request for compromise in whole or in part, the debtor may submit a request for reconsideration by the Commissioner within 14 days of the date of the notice of the department’s decision. The Commissioner’s review shall be on the record.

(b) Requests for reconsideration submitted later than 14 days of the date of the notice of the Commissioner’s recommendation shall not be considered.

(c) If reconsideration is requested, the Commissioner shall designate a person to participate in the Commissioner’s review of a debtor’s request who shall be different than any person who was designated to make the initial recommendation on a request for compromise.

Source. #10423, eff 9-27-13

Emp 408.10 The Collection Process and Requests for Compromise. An individual’s request for compromise shall not stay the collection process including, without limitation, the offset of Federal tax refund payments under Emp 409.

Source. #10423, eff 9-27-13

PART Emp 409 OFFSET OF FEDERAL TAX REFUND PAYMENTS

Emp 409.01 Purpose. The purpose of this part is to address the requirements for offset of tax refund payments against unpaid benefit overpayments pursuant to 31 C.F.R. 285.8 and proper criteria for forbearance.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.02 Definitions. For purposes of this part:

(a) “Debt” means past-due, legally enforceable overpayment of unemployment compensation benefits plus penalties and interest;

(b) “Department” means the department of employment security;

(c) “Individual” means a person who owes a debt;

(d) “Fiscal Service” means a bureau of that name in the Department of the Treasury;

(e) “Immediate family” means spouse, parent, and minor child under the age of 18 whether the relationship is a biological, adoption, step-, half-, or in-law relationship;

(f) “Internal Revenue Service (IRS)” means a bureau of that name in the Department of the Treasury;

(g) “Tax refund offset” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee(s) pursuant to 26 U.S.C. 6402(a);

(h) “Tax refund payment” means any overpayment of federal taxes to be refunded to the person making the overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 301.6402–3(a)(6)(i) for any liabilities for any federal tax on the part of the person who made the overpayment; and

(i) “Overpayment debt” means “covered unemployment compensation debt” as defined in 26 U.S.C. 6402(f)(4). The term includes:

(1) A “past-due debt for erroneous payment of unemployment compensation benefits due to fraud or the person's failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to 26 U.S.C. 3304 and which remains uncollected; and

(2) Any penalties and interest assessed on such debt.”

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.03 Advance Notification and Opportunity to Present Evidence.

(a) The department shall provide a written notification to the individual by U.S. mail, to the individual’s last known address, informing the individual that the department intends to refer the debt for collection by federal tax refund offset and advising the individual of the individual's rights and limitations under Emp 409.03 (b), (d), (f), (i), and (j). Such written notification shall inform the individual that the individual has the right to request forbearance.

(b) The individual shall have 60 days to present documentation that all or part of the overpayment debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.

(c) The department shall consider any documentation presented by an individual in response to the notice described in Emp 409.03(a) and determine whether an amount of such overpayment debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.

(d) The individual shall not have new or further right to appeal, or otherwise have reviewed on the merits, any final determination which determined the individual's overpayment debt and which the individual already had rights of appeal under RSA 282-A:42-68.

(e) The department shall advise the individual of its determination under Emp 409.03(c) in writing and shall notify the individual of the individual’s right to submit a request for reconsideration.

(f) If the individual disagrees with the department’s determination under Emp 409.03 (c), the individual may submit a written request for reconsideration to the commissioner within 14 days of the date of the notice of the department’s determination. Requests for reconsideration postmarked or received later than 14 days after the date of the notice of the department’s determination shall not be considered unless the commissioner or the commissioner’s designee finds sufficient grounds to justify or excuse the individual from filing a timely request for reconsideration.

(g) For purposes of this section, sufficient grounds shall include any unforeseeable circumstance beyond the individual’s control that prevented the individual from making a timely request for reconsideration.

(h) The commissioner’s review shall be on the record. If reconsideration is requested, the commissioner shall designate a person to participate in the commissioner’s review who shall be different than any person who was designated to make the initial determination in accordance with Emp 409.03 (c).

(i) The department shall advise the individual of the commissioner’s determination under Emp 409.03(h) in writing. The department shall also notify the individual(s) that if they believe that the department incorrectly certified that their overpayment debt is either past due, legally enforceable, or the debt is due to fraud or the individual’s failure to report earnings, the individual may file a complaint with Fiscal Service. The department shall provide the individual with the address and telephone number for Fiscal Service.

(j) The individual may contact the department to request that the department grant forbearance in whole or in part if the tax refund offset would cause extreme financial hardship pursuant to Emp 409.08.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.04 Certification. Upon satisfying the requirements of Emp 409.03, the department shall certify overpayment debts for tax refund offset with Fiscal Service in accordance with the procedures set forth in 31 C.F.R. 285.8, unless the department determines that forbearance is appropriate pursuant to Emp 409.05-Emp 409.07.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.05 Forbearance.

(a) For any overpayment debt which is certified, or would otherwise be certified, pursuant to Emp 409.04, the department shall, to the extent it determines that offset of all or part of the federal tax refund will cause extreme financial hardship to the individual or a member of the individual's immediate family:

(1) Not certify such overpayment debt;

(2) Reduce the amount of such certification; or

(3) Return, in whole or in part, tax refund offset moneys to the individual.

(b) Forbearance which is granted in whole or in part shall only apply to the tax year at issue in the debtor’s request for forbearance.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.06 Contents of Request For Forbearance.

(a) A request for forbearance by an individual shall be in writing and shall include:

(1) The individual’s name and address;

(2) An explanation of the reasons why the individual believes that the amount of the offset or proposed offset will cause extreme financial hardship to the individual or a member of the individual's immediate family, and copies of any documents that the individual wishes to have considered in support of the individual’s claim of extreme financial hardship;

(3) An alternative offset proposal, if any;

(4) The following information:

a. Current marital status;

b. Tax filing status for the tax year in question;

c. Income from all sources;

d. Assets;

e. Liabilities;

f. Names and ages of dependents;

g. Expenses for food, housing, heat, electricity, water, clothing, and transportation;

h. Medical expenses; and

i. Exceptional expenses, if any;

(5) Documents as requested by the department in connection with the request for forbearance;

(6) Copies of all documents that the individual wishes to have considered to support the objections raised by the individual regarding the claim of extreme financial hardship;

(7) Certification that all statements and attachments are true to the best of the individual's knowledge and belief; and

(8) The individual's signature.

(b) The individual may submit the information required in (a) on a Request for Forbearance of Federal Income Tax Refund form provided by the department. The department shall make such a form available to the individual upon request, or if the request for forbearance is incomplete.

(c) The individual shall provide the department with the documentation and information described in Emp 409.06 (a) within 20 days of the department’s request for such documentation and information, unless sufficient grounds for extension of the 20 days is shown.

(d) For purposes of this section, sufficient grounds shall include any unforeseeable circumstance beyond the individual’s control that prevented the individual from making a timely request for reconsideration.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.07 Injured Spouse Allocation.

(a) The department shall not consider a request for forbearance until the individual has demonstrated through documentation the individual’s tax filing status for the tax year in question for which a tax refund offset may be, or has been, certified by the department to satisfy a debt owed by the individual.

(b) If the individual’s tax filing status is such that another individual would be entitled to file a request for injured spouse allocation with the IRS in order to claim a portion of the tax refund, the department shall not consider a request for forbearance until the injured spouse allocation process with the IRS has been exhausted.

(c) If following exhaustion of the injured spouse allocation process, the individual demonstrates through documentation that the injured spouse allocation request has been rejected by the IRS, the department shall then consider a request for forbearance.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.08 Extreme Financial Hardship.

(a) In determining whether an individual has established that offset of all or part of the federal tax refund will cause extreme financial hardship to the individual or a member of the individual's immediate family, the department shall determine whether the credible, relevant documentation submitted demonstrates that the offset or proposed offset would prevent the individual from meeting the costs necessarily incurred for essential subsistence expenses of the individual and the individual’s spouse and dependents.

(b) For purposes of this determination, essential subsistence expenses shall include costs incurred only for food, housing, utilities, clothing, essential transportation and medical care.

(c) In making this determination, the department shall consider:

(1) The income from all sources of the individual, and the individual's spouse and dependents;

(2) The extent to which the assets of the individual and the individual’s spouse and dependents are available to meet the offset and the essential subsistence expenses;

(3) Whether these essential subsistence expenses are reasonable under all the circumstances; and

(4) The extent to which the individual and the individual’s spouse and dependents have other exceptional expenses that should be taken into account, and whether these expenses are reasonable under all the circumstances.

(d) The department shall advise the individual of its determination in writing. Such determination shall not be appealable. Such determination shall advise the individual of the individual’s right to request an adjustment of the individual’s account by compromise in accordance with Emp 408.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

Emp 409.09 The Offset of Federal Tax Refund Payments and Requests for Forbearance. An individual’s request for forbearance shall not:

(a) Stay the offset of federal tax refund payments;

(b) Stay any other collection process; or

(c) Act as a request for compromise under Emp 408, unless the individual’s communication to the department can reasonably be construed as a request for compromise under Emp 408, in which case the department shall treat the request as a request for compromise under Emp 408.

Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24

PART Emp 410 ALIENS

Emp 410.01  Purpose.  The purpose of this part is to establish criteria concerning RSA 282-A:15, II(a) and RSA 282-A:41. 

Source. #10531, eff 2-28-14; ss by #14069, eff 8-29-24

Emp 410.02  Wages.  An employer shall neither, consider an alien who falls into one of  the classes of nonimmigrant aliens listed in section 101(a)(15)(F), (J), (M), or (Q) of the Immigration and Nationality Act  8 USC 1101(a)(15)(F), (J), (M), or (Q), and who performs services for remuneration, to be "lawfully present for purposes of performing such services" under RSA 282-A:15, II(a), nor report wages for such an alien unless: 

(a)  The alien becomes a resident alien as to the time period when such services were performed; or 

(b)  The alien otherwise becomes subject to treatment as a resident alien of the United States for purposes of the Federal Unemployment Tax Act, 26 U.S.C. Ch. 23, as to the time period when such services were performed.

Source. #10531, eff 2-28-14; ss by #14069, eff 8-29-24

Emp 410.03  Benefits.  For any individual benefit year, an alien who falls into one of the classes of nonimmigrant aliens listed in section 101(a)(15)(F), (J), (M), or (Q) of the Immigration and Nationality Act 8 USC 1101(a)(15)(F), (J), (M), or (Q), and who performs services for remuneration, shall not be considered "lawfully present for purposes of performing such services" under RSA 282-A:41, I(a) unless: 

(a)  The alien becomes a resident alien as to the time period when such services were performed; or 

(b)  The alien otherwise becomes subject to treatment as a resident alien of the United States for purposes of the Federal Unemployment Tax Act, 26 U.S.C. Ch. 23, as to the time period when such services were performed. 

Source. #10531, eff 2-28-14; ss by #14069, eff 8-29-24

PART Emp 411 SELF-EMPLOYMENT ASSISTANCE PROGRAM

Emp 411.01 Purpose. The purpose of this part is to establish the procedures to implement the “self-employment assistance program” relative to RSA 282-A:31-g and RSA 282-A:31-h, and known as the “Pathway to Work” (PTW) program.

Source. #11045, eff 2-24-16

Emp 411.02 Definitions.

(a) "Allowable business activity" means a business activity that meets the requirements of Emp 411.03 (g).

(b) "Business Advisor" means a counselor approved by the NH Small Business Development Center to provide one-on-one business assistance services to participants in the PTW Program.

(c) “Commissioner" means the commissioner of the department.

(d) “Department” means the New Hampshire department of employment security.

(e) “Establishing a business" means organizing the production, marketing, and sale of products or services. This term includes enterprises organized as legal not-for-profit ventures.

(f) "Employment Service Representative” means the designated staff member at each department of employment security local office responsible for coordinating orientation and applications for PTW Program applicants.

(g) “Extended Benefits” means benefits paid under the state-federal extended benefit program.

(h) "Full-time basis" means that the individual is devoting such amount of time as is customary to establish a business that will serve as a full-time occupation for that individual, but in no case less than the hours required for full-time work as provided at RSA 282-A:9, VIII.

(i) “Pathway to Work (PTW) Program” means New Hampshire’s self-employment assistance program, as defined in RSA 282-A:31-g, V.

(j) “N.H. Small Business Development Center (SBDC)” means the outreach program of the Peter T. Paul College of Business and Economics at the University of New Hampshire which is a cooperative venture with the U.S. Small Business Administration and the N.H. Department of Resources and Economic Development.

(k) “Regular benefits” means benefits payable to an individual under this chapter, including benefits payable to federal civilian employees and to former members of the United States Armed Forces pursuant to the United States Code, Chapter 85. Regular benefits do not include the self-employment assistance allowance and extended benefits or benefits through other programs that provide additional benefits or benefit extensions.

(l) “Self-employment assistance activities” means activities related to establishing a business and becoming self-employed as required and monitored by SBDC and the Department in accordance with Emp 411.07.

(m) “Self-employment assistance allowance” means an allowance, equal to and payable in lieu of regular benefits, from the unemployment compensation trust fund to an individual who meets the requirements of and is participating in the PTW Program.

(n) “Self-employed individual” means an individual who is in business for him or herself and carries on the business as:

(1) A sole proprietor;

(2) A partner;

(3) A limited liability company (LLC); or

(4) A corporation.

(o) “Unsuitable business” means a business in which:

(1) Services are performed by an individual as an insurance agent or insurance solicitor for commissions as set forth in RSA 282-A:9, IV(k);

(2) Services are performed by an individual as a licensed real estate broker or a licensed real estate salesperson for commissions as set forth in RSA 282-A:9, IV(q);

(3) Services are performed as a direct seller as set forth in RSA 282-A:9, IV(s); or

(4) Gambling activities are included.

(p) "Worker profiling system" means a system established by the department that utilizes a statistical profile, as described in Emp 501.08(b), to predict the likelihood that an individual will exhaust his or her unemployment benefits.

Source. #11045, eff 2-24-16

Emp 411.03 Claimant Requirements for Consideration for the PTW Program. To be considered for participation in the PTW Program, an applicant shall meet the following standards and requirements:

(a) Be found eligible to receive regular benefits pursuant to RSA 282-A:31-g,VI and Emp 411.02 (k);

(b) Be identified as likely to exhaust regular benefits by obtaining a statistical score of .50 or greater through the worker profiling system;

(c) Have a balance of regular benefits equal to at least 18 times the individual’s weekly benefit amount and have at least 18 weeks remaining in the individual’s benefit year at the time of application;

(d) Attend a self-employment orientation presented by the department followed by a one on-one interview with a department staff member;

(e) Submit a completed “Pathway to Work Application” (N-7/13) to a department local office within 60 days of filing an initial application for regular benefits on which the applicant shall:

(1) Certify such application by placing initials beside the statement: “I certify the above information is true and accurate to the best of my knowledge. I understand that I may run out of unemployment insurance and that extensions may not be available.”

(2) Authorize information in the application to be shared by placing initials beside the statement: “I authorize the NH Employment Security, WIOA Title 1-B providers and local SBDC to share information necessary for the facilitation and administration of the PTW program.”

(3) Acknowledge understanding relative to eligibility by placing initials beside the statement: “Eligibility for PTW is not retroactive for weeks of self-employment prior to the date of approval. Eligibility for regular Unemployment Insurance for any week prior to approval requires that an individual be able to work, available for work, and actively seeking work for the week.”

(f) Be willing and able to work on a full-time basis at self-employment assistance activities; and

(g) Propose to enter a type of business which is an allowable business activity as follows:

(1) The principal place of the proposed business shall be in New Hampshire;

(2) The proposed business, when established, shall meet all legal requirements including, but not limited to, holding necessary licenses, payment of taxes, and abiding by zoning laws;

(3) The form of the proposed business shall adhere to the definition of self-employed individual in Emp 411.02; and

(4) The nature of the proposed business shall be suitable for inclusion in the PTW Program. Suitable businesses shall include franchises or pre-existing businesses provided that the applicant has both financial investment responsibility and decision-making authority in the business.

Source. #11045, eff 2-24-16

Emp 411.04 Application Review Process.

(a) Written applications shall be reviewed by the department’s employment services bureau (ESB) to assess compliance with the requirements for program consideration set forth at Emp 411.03.

(b) The ELMI shall review any application that meets the requirements set forth at Emp 411.03 and provide the ESB with a recommendation as to whether the applicant’s plan falls within a growing industry or occupation, or will support a growing industry and is a viable prospect. The recommendation shall be based on data such as:

(1) Projected industry growth;

(2) Occupational outlook;

(3) Projected occupational growth rate; and

(4) Projected number of job openings.

(c) Concurrent with the ELMI review of the application, the SBDC shall perform an assessment of the feasibility of the applicant’s plan for self-employment. The SBDC shall assess whether the self-employment plan has a reasonable likelihood of success. Based on its review, the SBDC shall make a written recommendation to the department.

(d) The department, through the ESB, shall consider the recommendations of the SBDC and the ELMI in making its determination with respect to any application.

(e) After determining that the claimant meets the initial requirements for program consideration under Emp 411.03 and considering the recommendations from the ELMI and SBDC, the Department shall issue a written determination advising the claimant that his or her application is:

(1) Approved and he or she is accepted into the PTW Program;

(2) Pending because acceptance into the PTW Program will cause enrollment in the program to exceed 2.5% of the claimants receiving regular benefits; or

(3) Denied and he or she is not accepted into the PTW Program.

Source. #11045, eff 2-24-16

Emp 411.05 Continued Weekly Filing Requirements.

(a) After filing an application, but prior to receiving notification of acceptance or non-acceptance into the PTW Program, applicants shall continue to file for and meet the eligibility requirements for regular benefits.

(b) An applicant shall not submit a claim for a self-employment assistance allowance until he or she receives written notification of acceptance from the department.

(c) The effective date of participation in the PTW Program shall be the Sunday following the date of the notification of acceptance.

(d) PTW Program participants shall begin filing a “Pathway to Work Continued Claim Form” (N-7/13) during the week following notification of acceptance into the PTW Program and certify in such form: “I understand the answers I give to the above questions may affect my rights to benefit payments. I certify that these statements are true and correct, and I am not claiming any benefits from any other unemployment program for the above week. I understand the law provides penalties for false statements.”

(e) The department shall notify applicants of acceptance or non-acceptance into the PTW Program within 10 business days of the date of submission of the application, and:

(1) If accepted, the written determination shall include the effective date of the applicant’s participation in the PTW Program, which shall be the Sunday following the date the determination is issued; and

(2) If not accepted, a written non-acceptance determination shall be issued identifying the specific reason for non-acceptance.

Source. #11045, eff 2-24-16

Emp 411.06 Eligibility for the Self-Employment Assistance Allowance.

(a) In order to receive a self-employment assistance allowance, PTW Program participants shall, on an ongoing basis:

(1) Complete and file weekly a “Pathway to Work Continued Claim Form” (N-7/13) and certify in such form: “I understand the answers I give to the above questions may affect my rights to benefit payments. I certify that these statements are true and correct, and I am not claiming any benefits from any other unemployment program for the above week. I understand the law provides penalties for false statements.”

(2) Be actively engaged on a full-time basis in self-employment assistance activities; and

(3) Report to the local office for a one-on-one meeting with a department representative every 3 weeks.

(b) After acceptance into the PTW Program, an individual shall be excused from the requirements under RSA 282-A relating to availability for work, active search for work, and refusal to accept suitable work.

(c) The requirements of RSA 282-A relating to disqualifying income shall not apply to income earned from self-employment by the individual.

(d) An individual who meets the eligibility requirements of this section shall be totally unemployed under RSA 282-A.

Source. #11045, eff 2-24-16

Emp 411.07 Program Participation Requirements and Monitoring.

(a) Participants shall:

(1) Accept the commissioner’s referral to the SBDC for services that include all or part of the following:

a. Coordination and management;

b. Outreach and orientation to self-employment activities;

c. Individual business advising; and

d. Educational workshops and seminars;

(2) Take at least 3 courses in the SBDC’s online e-Learning program;

(3) Meet on a regular basis with a qualified SBDC business advisor during the course of participation in PTW to work on a business plan as agreed upon by the participant and advisor. The initial meeting shall take place within 6 weeks of acceptance into the program as follows:

a. At the initial meeting the SBDC business advisor shall:

1. Assist PTW participants in setting out a "plan of action" for their self-employment assistance activities; and

2. Guide the participants in developing a written business plan appropriate to the type of business and its stage of development; and

b. If the participant is unable to meet with a qualified business advisor within 6 weeks of acceptance, after having made a good faith effort to do so, and such failure to meet was due to factors beyond the participant's control, such failure shall not subject the participant to automatic termination from the PTW Program.

(b) The SBDC shall prepare a written agreement for each participant outlining the plan for self-employment assistance activities. The plan agreement shall be reviewed with and co-signed by each participant. The SBDC shall provide a copy of the plan agreement to the department.

(c) The department shall conduct periodic reviews of PTW Program participants' progress towards establishing a business and their compliance with program requirements. Reviews shall be based in part on information supplied on the weekly continued claim form, but may include other information provided by the participant.

(d) The department shall follow up every 6 months for two 2 years following the conclusion of an individual’s participation in the PTW Program to track the progress of the business. Progress shall be measured based on the following benchmarks:

(1) Establishment of a business bank account;

(2) Development of a record-keeping system;

(3) Acquisition of necessary equipment, supplies or inventory;

(4) Development of promotional materials;

(5) Development of a written business plan including financial projections, cash flow, break even analysis, and profit, loss, and balance sheet statements;

(6) Establishment of a pricing structure; and

(7) Possession of adequate insurance coverage.

(e) The business established by the participant shall meet all legal requirements including, but not limited to, holding necessary licenses, payment of taxes, and abiding by zoning laws.

Source. #11045, eff 2-24-16

Emp 411.08 Exhaustion of Self-Employment Assistance Allowance.

(a) Individuals may receive up to 26 weeks of self-employment assistance allowance in lieu of regular benefits in any benefit year.

(b) The sum of the self-employment assistance allowance paid and regular benefits paid shall not exceed the maximum amount of benefits established under RSA 282-A:25 with respect to any benefit year.

(c) The self-employment assistance allowance shall terminate with the week in which the individual exhausts his or her balance of regular benefits for any benefit year.

Source. #11045, eff 2-24-16

Emp 411.09 Termination from the PTW Program.

(a) PTW Program participation shall be voluntary and may be terminated at the request of the participant at any time.

(b) To withdraw from the program, an individual shall indicate his or her desire to withdraw on the weekly self-employment assistance allowance claim form.

(c) Voluntary termination shall be effective on the Sunday of the week following the claim week in which voluntary termination is elected.

(d) Voluntary termination of participation in the PTW Program shall not disqualify an otherwise eligible individual from receiving any remaining regular benefits to which he or she may be entitled.

(e) A PTW Program participant shall be removed from the PTW Program if found to be non-compliant with the program participation requirements contained in this Part and in RSA 282-A:31-h, or as provided in RSA 282-A:31-h, IX.

(f) The following shall result in termination from the NH Pathway to Work program:

(1) Failure to meet program participation requirements contained in Emp 411.07, above; and

(2) Failure to pursue self-employment assistance activities as defined in RSA 282-A:31-g and Emp 411.02 (l).

(g) Notification of termination shall be made in writing and shall be effective as of the week following the week in which such notification is mailed to the participant.

(h) The eligibility for benefits for an individual who either withdraws voluntarily from the PTW Program or who is terminated by the commissioner shall be determined in accordance with the provisions of RSA 282-A. The requirements of this chapter relating to availability for work, active search for work, acceptance of suitable work, and disqualifying income shall be applicable to such individual beginning with the week following the claim week in which voluntary termination is elected or notification of termination from the program is mailed.

Source. #11045, eff 2-24-16

Emp 411.10 Appeal Procedure.

(a) All determinations under this section shall be made in writing.

(b) An individual who receives a determination of nonacceptance into the PTW Program or who is terminated after acceptance into the program may file an appeal of that determination to the appeal tribunal in accordance with RSA 282-A:48 and Emp 202. Appeal hearings shall be governed by the procedures in Emp 207, except to the extent that such procedures are waived pursuant to Emp 207.06.

Source. #11045, eff 2-24-16

Emp 411.11 Enrollment Limitation.

(a) The department shall monitor enrollment in the PTW Program on a weekly basis to ensure that the number of individuals enrolled at any given time does not exceed 2.5% of all individuals receiving regular benefits at that time.

(b) If the department determines that acceptance of additional participants will cause enrollment to exceed 2.5% of the claimants receiving regular benefits, the department shall defer acceptance of any additional individuals into the PTW Program.

(c) Applicants who meet the eligibility requirements shall be given written notification that acceptance into the PTW Program has been deferred until such acceptance would no longer cause the percentage to exceed 2.5%.

(d) Each individual whose acceptance has been deferred shall be placed on a waiting list in the order in which he or she applied. The applicant who applied first and who is still on the waiting list shall be given the first opening for acceptance into the PTW Program.

(e) Individuals who are on a waiting list because their acceptance has been deferred shall be issued written notification that their status has changed from deferred to not accepted when any one of the following occurs:

(1) The individual has been on the waiting list for 5 weeks following the week in which they submitted their PTW Program application;

(2) The individual’s remaining regular benefits available for the benefit year is less than 18 times the applicant’s weekly benefit amount; or

(3) Fewer than 18 weeks remain in his or her benefit year.

Source. #11045, eff 2-24-16

CHAPTER Emp 500 CLAIMANT REQUIREMENTS

PART Emp 501 REGISTRATION FOR WORK AND FILING OF CLAIMS

Emp 501.01 Work Registration.

(a) No benefits shall be payable for any week to an individual who is required to register for employment services and seek suitable work unless such individual has an active work registration on file in that week.

(b) For the first 2 weeks of continued unemployment beginning with the effective date of an initial claim, such initial claim shall be a sufficient work registration.

(c) Beginning with the third week of continued unemployment from the initial claim effective date, an individual shall be considered to have an active work registration if the individual:

(1) Resides in New Hampshire or resides outside of New Hampshire but within 25 miles of a New Hampshire employment security office and is registered on the New Hampshire department of employment security job match system; or

(2) Resides both outside of New Hampshire and outside of 25 miles of a New Hampshire employment security office and is registered for work at an office designated for the purpose of work registration, with the approval of the state where the individual resides.

(d) Individuals required to register with New Hampshire department of employment security shall so register for work:

(1) In person at a New Hampshire department of employment security office; or

(2) By use of the internet at www.nhes.nh.gov/.

(e) Each individual required to register on the New Hampshire department of employment security job match system shall supply the individual's:

(1) User name;

(2) Password;

(3) Security question;

(4) First name;

(5) Last name;

(6) Address;

(7) Zip code;

(8) County;

(9) Country;

(10) Phone number;

(11) Birth date;

(12) Gender;

(13) Highest level of education achieved;

(14) Social Security number;

(15) Updated information relative to current enrollment in school;

(16) Citizenship status;

(17) Current employment status;

(18) Type of business worked in;

(19) Updated information relative to current work search activity;

(20) Updated information relative to whether the individual is receiving unemployment insurance benefits;

(21) Work history;

(22) Job skills;

(23) Type of work being sought;

(24) Preferred minimum and maximum number of hours to work a week; and

(25) Updated virtual recruiter and updated resume.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5150, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97; ss by #7250, eff 4-30-00; ss by #7993, eff 11-26-03; ss by #9529, eff 8-17-09; ss by #10627, eff 6-30-14

Emp 501.02 Registration for Work. RESERVED

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5150, eff 5-6-91; ss by #5974, eff 2-1-95; ss by #7251, eff 4-30-00; ss by #7993, eff 11-26-03, EXPIRED: 11-26-11

New. #10500, INTERIM, eff 12-31-13, EXPIRED: 6-30-14

Emp 501.03 Initial Claims.

(a) A claimant shall file an initial claim as provided in this rule.

(b) An initial claim shall be filed online at https://nhuis.nh.gov/claimant/login, or as follows:

(1) If a claimant is unable to file an initial claim online from outside of the department, he or she may file online by visiting any local or itinerant office of the department;

(2) If a claimant is unable to file an initial claim online either outside of the department or at a local or itinerant office of the department, he or she may file by providing the necessary information over the telephone to a department staff member who shall assist in filing an online application; or

(3) If a claimant is unable to file an initial claim online from outside of the department or as listed in (1) or (2) above, he or she may, if instructed or permitted by the department, file by United States mail, using form “New Hampshire Employment Security Unemployment Insurance Application,” (NHES 0178 R-2/18).

(c) Department staff shall be available during regular business hours to assist the claimant to input any information into the online application or to input information on behalf of the claimant if the claimant is filing in a manner permitted pursuant to Emp 501.03(b)(2).

(d) If filing online, the claimant shall access the claimant login page at https://nhuis.nh.gov/claimant/login directly or by going to the New Hampshire employment security homepage at www.nhes.nh.gov and selecting the prompt “File a Claim for Benefits.”

(e) If the claimant has not yet registered to conduct business online with the department, the claimant shall follow the procedures set out at Emp 405.02.

(f) At the login page indicated in (d) above, the claimant shall:

(1) Select a filing location from a drop down menu at the prompt “Location”;

(2) Enter his or her login name and password to access his or her homepage; and

(3) Select the prompt “login” to access the claimant’s homepage.

(g) At the claimant’s homepage, the claimant shall select the prompt “Apply for Unemployment Insurance Benefits” and then complete the following steps:

(1) The claimant will be presented with a pop-up screen and shall affirm by selecting the prompt “Yes” to the following statement:

“Alert!

Please read the following carefully before you proceed to apply for unemployment insurance benefits.

Please be aware that you will not be allowed to complete and certify your Application for Unemployment Insurance Benefits unless your employment history for the past 18 months includes at least one of the following:

a. Employment in New Hampshire.

b. Active military duty-if you were on active military duty at any time during the past 18 months, you may complete and certify your application as long as you are physically standing in New Hampshire while this application is being filed and certified.

c. Non-military Federal Government employment outside of the United States, as long as you are a resident of New Hampshire.

If you wish to proceed with your application for unemployment insurance benefits, please click on the YES button below. If not please click on the NO button.”;

(2) The claimant shall then complete and submit the “Initial Claim” form (ICF-07-18); and

(3) While completing the “Initial Claim” form (ICF-07-18), the claimant shall indicate the following payment preferences:

a. By choosing yes or no to the question “Would you like to have 10% of any benefit payments to which you may become entitled withheld for federal income taxes?”;

b. By choosing whether to receive benefit payments by direct deposit or paper check; and

c. If the claimant choses direct deposit, the claimant shall provide the following information where indicated:

1. Bank name;

2. Bank address including city, state, and zip code;

3. Bank account number;

4. Account type; and

5. Bank routing number;

d. A claimant who has been permitted to file an initial claim by United States mail pursuant to Emp 501.03(b)(3), and who wishes to receive payments by direct deposit may provide this information to the department directly or in writing.

(4) After completing the “Initial Claim” form (ICF-07-18), the claimant shall, by clicking on the check box provided, agree to the following certification:

“I have reviewed all of the information that I have provided by clicking on the + sign for each of the above sections and I certify that the information provided is complete and correct. I further certify that I am partially or totally unemployed. I hereby make this application for determination of my eligibility to collect unemployment benefits and register for work, unless specifically exempt. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”; and

(5) The claimant shall then submit his or her claim by choosing the prompt “Certify Claim.”

(h) A claimant who has been permitted to file an initial claim by United States mail pursuant to Emp 501.03(b)(3), and who wishes to receive payments by direct deposit may provide the information indicated in Emp 501.03(g)(3)c. to the department directly or in writing.

(i) For claimants who file an initial application pursuant to Emp 501.03(b)(3) above, the “New Hampshire Employment Security Unemployment Insurance Application” (NHES 0178 R-2/18) shall be signed and dated by the claimant subject to the following certification:

“Certification: I certify that I am partially or totally unemployed. I hereby make this application for determination of my eligibility to collect unemployment benefits and register for work, unless specifically exempt. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”

(j) An initial claim shall be allowed for the week during which it is filed if:

(1) It is filed by the last day of the week for which the claimant is applying for benefits; or

(2) If the claimant files in an agent state, it is filed by such time as the filing requirements of the agent state require; or

(3) For a claimant filing by United States mail pursuant to subsection (b)(3), above if the claim is postmarked or received at any office of the department within 3 days of receiving instruction or permission to file on paper.

(k) When a claimant files an initial claim, that filing shall not by itself, establish a claimant’s entitlement to benefits for the week in which it is filed. A claimant may apply for benefits for that week by filing a subsequent continued claim for benefits, pursuant to Emp 501.04.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; ss by #4350, eff 12-28-87, EXPIRED: 12-28-87

New. #5884, INTERIM, eff 8-28-94, EXPIRED: 12-26-94

New. #5975, eff 2-1-95; amd by #6307, eff 9-1-96; ss by #7252, eff 4-30-00; ss by #9129, INTERIM, eff 4-20-08, EXPIRED: 10-17-08

New. #9307, eff 10-25-08; ss by #12218, eff 6-23-17; ss by #12589, eff 7-23-18

Emp 501.04 Filing Continued, Reopened, and Additional Claims.

(a) The following definitions shall apply to this section:

(1) A “continued claim” is an application for either total or partial unemployment compensation for:

a. A week beginning on the effective date of the initial, reopened, or additional claim; and

b. Any consecutive week thereafter.

(2) A “reopened claim” is an application for either total or partial unemployment compensation for a week occurring during the benefit year established by an initial claim, immediately following any 7 day period for which the claimant did not file for benefits or with respect to which the claimant did not or will not receive benefits.

(3) An “additional claim” is a reopened claim which the claimant files when he or she has had employment since the filing of an initial claim.

(b) A claimant shall file a continued, reopened, or additional claim as provided in this rule.

(c) A continued, reopened, or additional claim shall be filed online at https://nhuis.nh.gov/claimant/login or as follows:

(1) If a claimant is unable to file a continued, reopened, or additional claim online from outside of the department, he or she may file online by visiting any local or itinerant office of the department;

(2) If a claimant is unable to file a continued, reopened, or additional claim online either from outside of the department or at a local or itinerant office of the department, he or she may file by providing the necessary information over the telephone to a department staff member who shall assist in filing an online continued, reopened, or additional claim; or

(3) If a claimant is unable to file a continued claim online from outside of the department or as listed in (1) and (2) above, he or she may, if instructed or permitted by the Department, file by United States mail, using the “New Hampshire Employment Security Continued Claim Form” (NHES 0180 R-2/18).

(4) If a claimant is unable to file a reopened or additional claim online from outside of the department or as listed in (1) and (2) above, he or she may, if instructed or permitted by the Department, file by United States mail, using the “New Hampshire Employment Security Unemployment Insurance Application,” (NHES 0178 R-2/18).

(d) Department staff shall be available during regular business hours to assist the claimant to input any information into the online application or to input information on behalf of the claimant if the claimant is filing in a manner permitted pursuant to Emp 501.04(c)(2).

(e) If filing online, the claimant shall access the claimant login page at https://nhuis.nh.gov/claimant/login directly or by going to the New Hampshire employment security homepage at www.nhes.nh.gov and selecting the prompt “File a Claim for Benefits.”

(f) If the claimant has not yet registered to conduct business online with the department, the claimant shall follow the procedures set out at Emp 405.02.

(g) At the login page, indicated in (e) the claimant shall:

(1) Select a filing location from a drop down menu at the prompt “Location”;

(2) Enter his or her login name and password to access his or her homepage; and

(3) Select the prompt “login” to access the claimant’s homepage.

(h) At the claimant’s homepage, the claimant shall be presented with and shall choose a prompt appropriate to his or her filing status, as follows:

(1) For claimants filing a continued claim, choose “File for weekly benefits for week ending[_]”;

(2) For claimants filing a reopened or additional claim, choose “Reopen your claim for Unemployment Insurance Benefits.”

(i) To file a continued claim, the claimant shall complete and submit the “Continued Claim” form (CCF-07-18).

(j) The claimant shall provide all requested information and shall agree to the following certification by clicking on the check box provided:

“I understand that the answers I give to the above questions may affect my rights to benefit payments. I certify that these statements are true and correct. I certify that I am not claiming or receiving benefits from any other unemployment program for the above week. I certify that I have not previously provided false information or failed to disclose information about employment history, employment status, earnings, availability for work, or other matters concerning my eligibility for benefits. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”

(k) The claimant shall submit his or her claim by choosing the prompt “Certify Claim.”

(l) For claimants who file continued claims pursuant to Emp 501.04(c)(3) above, the “New Hampshire Employment Security Continued Claim Form” (NHES 0180 R-2/18) shall be signed and dated by the claimant subject to the following certification:

“Certification: I understand that the answers I give to the above questions may affect my rights to benefit payments. I certify that these statements are true and correct. I certify that I am not claiming or receiving benefits from any other unemployment program for the above week. I certify that I have not previously provided false information or failed to disclose information about employment history, employment status, earnings, availability for work, or other matters concerning my eligibility for benefits. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”

(m) A claimant filing a reopened claim, upon choosing the prompt “Reopen your claim for Unemployment Insurance Benefits” at his or her homepage, shall be presented with and shall complete and submit the “Initial Claim” form (ICF-07-18).

(n) The claimant shall provide all requested information and shall agree to the following certification by clicking on the check box provided:

“I have reviewed all of the information that I have provided by clicking on the + sign for each of the above sections and I certify that the information provided is complete and correct. I further certify that I am partially or totally unemployed. I hereby make this application for determination of my eligibility to collect unemployment benefits and register for work, unless specifically exempt. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”; and

(o) The claimant shall then submit his or her claim by choosing the prompt “Certify Claim.”

(p) If the department is aware, based on departmental records, that a claimant filing a reopened claim has had employment since his or her last filed initial or continued claim, the department shall process the reopened claim as an additional claim and shall direct the claimant to the “Initial Claim” form (ICF-07-18).

(q) To file an additional claim, the claimant shall complete and submit the “Initial Claim” form (ICF-07-18).

(1) For claimants filing an additional claim, the department shall provide an updated list of employers and employment on the “Initial Claim” form (ICF-07-18).

(2) By completing and certifying to the “Initial Claim” form (ICF-07-18), a claimant filing an additional claim shall acknowledge that the updated list of employers or employment is accurate.

(r) The claimant shall provide all requested information and shall agree to the following certification by clicking on the check box provided:

“I have reviewed all of the information that I have provided by clicking on the + sign for each of the above sections and I certify that the information provided is complete and correct. I further certify that I am partially or totally unemployed. I hereby make this application for determination of my eligibility to collect unemployment benefits and register for work, unless specifically exempt. I understand that RSA 282-A:161-165 provides civil and criminal penalties for false statements made to obtain benefits. I agree to all of the above and want my claim submitted for processing.”; and

(s) The claimant shall then submit his or her claim by choosing the prompt “Certify Claim.”

(t) A continued claim shall be allowed for the week during which it is filed if:

(1) It is timely filed in accordance with this section; and

(2) For a claimant filing a paper continued claim pursuant to subsection (b)(3) above, he or she has been instructed or permitted by the department to file by paper because he or she is unable to file in accordance with (b)(1) or (2).

(u) A continued claim filed on-line shall be timely if:

(1) The application on which it is filed is active; and

(2) The continued claim is filed:

a. After 12:00 midnight on Saturday of the week claimed; and

b. Within 7 calendar days of the date of the last day of the week claimed.

(v) A continued claim filed by telephone shall be timely if:

(1) The application on which it is filed is active; and

(2) The continued claim is filed:

a. After 12:00 midnight on Saturday of the week claimed; and

b. Within 7 calendar days of the date of the last day of the week claimed.

(w) A continued claim filed by mail shall be timely if:

(1) The application on which it is filed is active; and

(2) The continued claim is postmarked:

a. After 12:00 midnight on Saturday of the week claimed; and

b. Within 7 calendar days of the date of the last day of the week claimed.

(x) A continued claim filed in person shall be timely if it is filed on the date and time assigned by the department.

(y) A continued claim shall be considered timely if adjusted as follows:

(1) If the claimant needs the assigned filing date adjusted ahead or back one business day because filing on the assigned date is prevented due to the necessity of attending a job interview scheduled by a prospective employer and the claimant requests such adjustment to the assigned filing date before the originally assigned filing date has passed, then the filing will be timely if the claimant files on or before the new adjusted date.

(2) If a claimant is prevented from filing a continued claim within the applicable time period at Emp 501.04 (u), (v), (w) or (x) due to the claimant’s own illness or injury, but files on the next business day after the end of the illness or injury the claim shall be timely except that, if the illness or injury lasts more than 7 days, the time period for filing shall not be adjusted unless the claimant provides a medical report within 7 days of the end of the illness or injury;

(3) If a claimant is prevented by an act of God or the operation of law from filing within the applicable time period at Emp 501.04 (u), (v), (w) or (x) the claim shall be timely if the claimant files on the next business day following the time period during which the claimant was prevented from filing. “Act of God” for purposes this subsection means lightning, earthquake, floods and similar events; and

(4) If a claimant is prevented from filing within the applicable time period at Emp 501.04 (u), (v), (w) or (x) due to the death of a spouse or the claimant’s or the claimant’s spouse’s father, mother, son, daughter, brother, sister, grandmother, grandfather, grandson, granddaughter, great grandmother, great grandfather, great grandson, great granddaughter, aunt, uncle, niece, nephew, great uncle, great aunt, great niece, great nephew, first cousin, or step family members of the same relationship, but did file within 5 days of the date of death. If the fifth day falls on a day that the department is not open for business, filing on the department’s next business day shall be timely.

(z) A reopened or additional claim shall be allowed as provided for initial claims by Emp 501.03(j) and (k).

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5150, eff 5-6-90; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97; ss by #7253, eff 4-30-00; amd by #7993, eff 11-26-03; ss by #8157, eff 9-5-04; ss by #9359, EMERGENCY RULE, eff 1-9-09, EXPIRED: 7-8-09

New. #9529, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12589, eff 7-23-18

Emp 501.05 Filing a Claim After Starting Work.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84; ss by #3154, eff 12-2-85; ss by #5150, eff 5-6-91; ss by #6308, eff 9-1-96; ss by #7254, eff 4-30-00, EXPIRED: 4-30-08

Emp 501.06 Effective Date of Claim. The effective date of a claim filed as required under Emp 501.03 and Emp 501.04 shall be the first day of the week applicable to such claim.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5150, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14; ss by #14319, eff 7-15-25, EXPIRES: 7-15-35

Emp 501.07 Bi-Weekly Filing. - REPEALED

Source. #3154, eff 12-2-85, EXPIRED: 12-2-91

New. #5816, eff 4-22-94, EXPIRED: 4-22-00

New. #8158, eff 9-5-04; rpld by #9529, eff 8-17-09

Emp 501.08 Profiling and Reemployment Services.

(a) The commissioner shall utilize a statistical profile to determine whether a claimant is likely to be unemployed long-term.

(b) The statistical profile shall be based on the:

(1) Claimant’s month of filing the initial claim;

(2) Industry exhaustion rate of claimant’s industry at time of the claimant’s separation from employment;

(3) Claimant’s education level;

(4) Claimant’s high quarter wage rate;

(5) Claimant’s wage replacement rate;

(6) Delay between claimant’s time of separation from employment and filing a claim for unemployment benefits; and

(7) Similar factors which have been shown to statistically correlate to the length of time a claimant is likely to be unemployed.

(c) The commissioner shall, based on staff resources, direct a claimant to report at a set time and date to the most convenient office of the department or of an agency designated by the department, in order to participate in reemployment services. Such direction shall occur if the commissioner determines that the claimant has been identified as likely to be unemployed long-term.

(d) Failure to report or participate as directed for reemployment services shall result in disqualification for benefits for the week in which such failure occurs unless the commissioner determines, based on available information that the claimant had good cause for failing to report.

(e) For purposes of (d) above, good cause shall include:

(1) Illness, accident, the death of a family member, or similar problem beyond the control of the claimant;

(2) The claimant having previously accepted similar employment services; or

(3) A change in circumstances which renders the claimant as no longer being likely to be unemployed long-term.

Source. #5976, eff 2-1-95; ss by #7620, eff 12-30-01; ss by #9529, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12589, eff 7-23-18

Emp 501.09 Wage Voucher. - REPEALED

Source. #7255, eff 4-30-00; rpld by #7620, eff 12-30-01

Emp 501.10 Wages During Week Claimed.

(a) A claimant who files a claim for a week during which the claimant performed services for which payment has been received or for which payment is owed shall, when filing such claim, provide any of the following information requested by the department:

(1) The amount of such paid or payable gross wages;

(2) The name and address of the employing unit from which such paid or payable gross wages were earned;

(3) Whether the claimant performed all the work available; and

(4) The reason, if any, for failing to perform all available work.

(b) A claimant who files a claim for a week during which the claimant performed no services, but during which or for which the claimant received vacation pay, severance pay, bonus pay, holiday pay, supplemental employment benefits, wages in lieu of notice, periodic payment of any nature, or similar payment, shall, when filing such claim, provide any of the following information requested by the department:

(1) The gross amount of such payment;

(2) The name and address of the employing unit from which such payment was received; and

(3) The nature of and the reasons for the payment.

(c) If the department determines that information provided by a claimant pursuant to (a) or (b) above might be inaccurate, incomplete, or otherwise require clarification, the department shall request such information from the claimant or from any employer as necessary to complete, clarify or confirm the information provided by the claimant pursuant to (a) or (b) above.

Source. #7620, eff 12-30-01; ss by #9626, INTERIM, eff 12-30-09, EXPIRES: 6-28-10; ss by #9740, eff 6-26-10; ss by #12613, eff 8-23-18

Emp 501.11 Employment Services.

(a) The commissioner shall require a claimant to report for employment services if the commissioner determines that it is necessary:

(1) To verify the individual's efforts to obtain employment;

(2) To determine if the individual is likely to be unemployed long term;

(3) To provide the individual with services which may assist the individual in becoming employed; or

(4) For other similar purposes that will aid the commissioner in providing appropriate services to the individual.

(b) Claimants who report for employment services shall provide upon request of the commissioner complete information of all efforts to obtain employment made by the claimant:

(1) During all weeks claimed since the individual's initial claim if the individual has not previously reported for employment services; or

(2) During all weeks claimed since the individual's last scheduled appointment for employment services to which the individual reported, if the individual has previously reported for employment services.

(c) A claimant previously employed full-time or part-time who has obtained reasonable assurance from his or her employer that the claimant's layoff will be fewer than 4 weeks shall not be scheduled for employment services unless such employer shall fail to provide full-time or part-time employment to the claimant in fewer than 4 weeks.

(d) A claimant exempt from reporting for employment services pursuant to Emp 501.11(c) shall not be required to actively seek work and provide the commissioner with documentation of efforts to obtain employment for any week during such exemption.

(e) A claimant exempt from reporting for employment services pursuant to Emp 501.11(c) shall, notwithstanding such exemption, attend a benefits orientation session.

(f) For purposes of (c) above, “fewer than 4 weeks” means 27 or fewer calendar days and is calculated from the last day worked to the return to work date.

(g) For purposes of (c) above, “reasonable assurance” means that it is more likely than not that employment shall commence within the required time frame.

(h) Factors to be considered by the commissioner in determining whether employment is more likely than not shall include but not be limited to information which is available concerning:

(1) The existence of a contract;

(2) A written or oral communication from the employer stating that the claimant will be provided an opportunity to perform services;

(3) Whether the time frame within which the employment is to be provided is determined;

(4) Whether the offer of employment is contingent;

(5) The employer’s industry;

(6) The nature of the offered employment;

(7) The employer’s financial strength; and

(8) The employer’s past performance in providing offered employment.

(i) A claimant previously employed full-time or part-time who has obtained a definite return to work date from the claimant’s employer, which occurs within the time period specified in RSA 282-A:31, I(d)(5) calculated from the last day of work, shall not be scheduled for employment services unless such employer fails to provide full-time or part-time employment to the claimant within said time period.

(j) A claimant exempt from reporting for employment services pursuant to Emp 501.11(i) shall not be required to actively seek work and provide the commissioner with documentation of efforts to obtain employment for any week during such exemption.

(k) A claimant exempt from reporting for employment services pursuant to Emp 501.11(i) shall, notwithstanding such exemption, attend a benefits orientation session.

(l) For purposes of (i) above, “within the time period specified in RSA 282-A:31, I(d)(5)” means that the number of weeks exempted in accordance with RSA 282-A:31, I(d)(5) are multiplied by 7 to arrive at the number of days of such exemption.

(m) If the return to work date calculated from the last day of work results in the same or fewer calendar days than the multiplied number, as specified in (l) above, then the work search waiver requirements under (i) above shall be satisfied.

(n) For purposes of (i) above, “definite return to work” means that the claimant has been given a guarantee of employment which is to begin as a regular and continuous work schedule within the time period specified in RSA 282-A:31, I(d)(5) calculated from the last day of work and which is not contingent on the occurrence of any foreseeable intervening event.

(o) A “regular and continuous work schedule” means the return to activities and a schedule comparable to that performed prior to being laid off. It does not include any day of work during such time period specified in RSA 282-A:31, I(d)(5) unless it falls immediately prior to the start of the claimant’s regular and continuous work schedule.

(p) Factors to be considered by the commissioner in determining whether there is a guarantee of employment shall include but not be limited to information which is available concerning:

(1) The existence of a contract;

(2) A written or oral communication from the employer stating that the claimant will be provided an opportunity to perform services;

(3) Whether the time frame within which the employment is to be provided is determined;

(4) Whether the offer of employment is contingent;

(5) The employer’s industry;

(6) The nature of the offered employment;

(7) The employer’s financial strength; and

(8) The employer’s past performance in providing offered employment.

(q) If a claimant is exempted from the requirements in Emp 501.12, he or she shall also be exempted under Emp 501.11.

Source. #7620, eff 12-30-01; ss by #9627, INTERIM, eff 12-30-09, EXPIRES: 6-28-10; ss by #9741, eff 6-26-10; ss by #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-B, eff 5-7-13; ss by #12856, INTERIM, eff 8-22-19, EXPIRES: 2-18-20; ss by #12978, eff 1-22-20

Emp 501.12 Work Search.

(a) Unless exempted under RSA 282-A:31, III, or Emp 501.11 or both, no benefits shall be paid to any individual for a week of unemployment unless the individual is searching for suitable work.

(b) Suitability of work shall be determined utilizing the criteria listed at RSA 282-A:32, I(d)(1) and (2) and the limitations listed at RSA 282-A:32, I(d)(3).

(c) The commissioner shall waive the requirement that a claimant is actively seeking work if the commissioner finds that:

(1) The claimant is involved in a temporary layoff and has a reasonable assurance of returning to work in fewer than 4 weeks;

(2) The claimant is involved in a strike, lockout, or other labor dispute;

(3) The claimant is likely to find work through a union hiring hall;

(4) The claimant has accepted a confirmable offer of permanent full-time new employment with reasonable assurance of it commencing in fewer than 15 calendar days;

(5) For those claimants only required to search for part-time work, the claimant has accepted a confirmable offer of permanent part-time new employment of 20 hours or more with reasonable assurance of it commencing in fewer than 15 calendar days; or

(6) A claimant previously employed full-time or part-time has obtained a definite return to work date from the claimant’s employer, which occurs within the time period specified in RSA 282-A:31, I(d)(5) calculated from the last day of work, unless such employer fails to provide full-time or part-time employment to the claimant within said time period.

(d) For purposes of (c)(1), (4), and (5) above, “reasonable assurance” means that it is more likely than not that employment shall commence within the required time frame.

(e) For purposes of (c)(1) above, “fewer than 4 weeks” means 27 or fewer calendar days and is calculated from the last day worked to the return to work date.

(f) Factors to be considered by the commissioner in determining whether employment is more likely than not shall include but not be limited to information which is available concerning:

(1) The existence of a contract;

(2) A written or oral communication from the employer stating that the claimant will be provided an opportunity to perform services;

(3) Whether the time frame within which the employment is to be provided is determined;

(4) Whether the offer of employment is contingent;

(5) The employer’s industry;

(6) The nature of the offered employment;

(7) The employer’s financial strength; and

(8) The employer’s past performance in providing offered employment.

(g) For purposes of (c)(6) above, “within the time period specified in RSA 282-A:31, I(d)(5)” means that the number of weeks exempted in accordance with RSA 282-A:31, I(d)(5) are multiplied by 7 to arrive at the number of days of such exemption.

(h) If the return to work date calculated from the last day of work results in the same or fewer calendar days than the multiplied number, as specified in (g) above, then the work search waiver requirements under (c)(6) above shall be satisfied.

(i) For purposes of (c)(6) above, “definite return to work” means that the claimant has been given a guarantee of employment which is to begin as a regular and continuous work schedule within the time period specified in RSA 282-A:31, I(d)(5) calculated from the last day of work and which is not contingent on the occurrence of any foreseeable intervening event.

(j) A “regular and continuous work schedule” means the return to activities and a schedule comparable to that performed prior to being laid off. It does not include any day of work during such time period specified in RSA 282-A:31, I(d)(5) unless it falls immediately prior to the start of the claimant’s regular and continuous work schedule.

(k) Factors to be considered by the commissioner in determining whether there is a guarantee of employment shall include but not be limited to information which is available concerning:

(1) The existence of a contract;

(2) A written or oral communication from the employer stating that the claimant will be provided an opportunity to perform services;

(3) Whether the time frame within which the employment is to be provided is determined;

(4) Whether the offer of employment is contingent;

(5) The employer’s industry;

(6) The nature of the offered employment;

(7) The employer’s financial strength; and

(8) The employer’s past performance in providing offered employment.

(l) A claimant exempt from searching for work under this section shall notwithstanding such exemption be required to attend a benefits orientation session.

Source. #7620, eff 12-30-01; ss by #9627, INTERIM, eff 12-30-09, EXPIRES: 6-28-10; ss by #9741, eff 6-26-10; ss by #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-B, eff 5-7-13; ss by #12856, INTERIM, eff 8-22-19, EXPIRES: 2-18-20; ss by #12978, eff 1-22-20

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Emp 501.13 Claims Filed Over the Internet. RESERVED

Source. #7993, eff 11-26-03; ss by #9359, EMERGENCY RULE, eff 1-9-09, EXPIRED: 7-8-09

New. #9529, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; rpld by #12589, eff 7-23-18

Emp 501.14 Failure to Report for Employment Services.

(a) Employment services as referenced in Emp 501.11 and in this section shall include assessment, counseling, job clubs, job placement services, job search assistance, job search workshops, provision of occupational and labor market information, testing, referrals to employers, referrals to training and educational resources and programs, and similar services.

(b) Employment services shall be scheduled when claimants are initially claiming benefits or at any point during the claim filing process. If a claimant is deemed to require additional assistance, or has been selected to attend compulsory employment services, they shall be scheduled for one-on-one appointments when feasible for the department based upon available funding and other resources.

(c) Claimants shall attend scheduled employment services, including ongoing orientation meetings and workshops, and one-on-one appointments scheduled for those deemed to require additional assistance or for those who have been selected to attend compulsory employment services.

(d) A claimant who fails to report for one-on-one appointments scheduled for claimants deemed to require additional assistance, or who have been selected to attend compulsory employment services pursuant to Emp 501.11(a), or fails to provide all information requested pursuant to Emp 501.11(b) shall be deemed to not have reported as required by RSA 282-A:31, I(a) for the week in which such failure occurs, and for each week thereafter in which such failure continues unless the commissioner determines the individual had good cause for such failure.

(e) A claimant who fails to report for the second appointment of any orientation meeting or workshop, whether scheduled in group or individual sessions pursuant to Emp 501.11(a), or fails to provide all information requested pursuant to Emp 501.11(b) shall be deemed to not have reported as required by RSA 282-A:31, I(a) for the week in which such failure occurs, and for each week thereafter in which such failure continues unless the commissioner determines the individual had good cause for such failure.

(f) The commissioner shall find good cause based on the following circumstances:

(1) Illness, accident, death of a family member, or similar unanticipated event beyond the control of the claimant which conflicts with the scheduled employment services provided that the conflict is communicated to the department within 7 days of the date on which the failure occurred: or

(2) Being scheduled for work, a job interview, medical appointment, funeral, or similar anticipated event which conflicts with the scheduled employment services and which was communicated to the department prior to failure to report.

Source. #7993, eff 11-26-03; ss by #9529, eff 8-17-09; ss by #10193, INTERIM, eff 10-1-12, EXPIRED: 4-1-13

New. #10329-B, eff 5-7-13; ss by #13757, eff 9-26-23

Emp 501.15 Part-time Availability and Shift Availability.

Source. #8550, INTERIM, eff 1-26-06, EXPIRED: 7-25-06; ss by #8677, eff 7-8-06; ss by #9241, INTERIM, eff 8-26-08, EXPIRES: 2-22-09; ss by #9389, eff 2-13-09, EXPIRED: 2-13-07

PART Emp 502 UNEMPLOYMENT COMPENSATION PAYMENTS

Emp 502.01 Where and How Payments Made.

(a) Benefits paid to an eligible individual shall be deemed to be paid through an employment office where any or all of the steps relating to the determination of a claimant's eligibility for benefits are made by or at an employment office.

(b) Unless a claimant has elected to receive payment by direct deposit to the claimant's bank account, payment shall be made by mailing a check to the claimant's last address as reported to the department of employment security.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5151, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #9529, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12589, eff 7-23-18

Emp 502.02 Benefits Due Deceased Claimants.

(a)  Upon the death of any claimant for benefits, and in the event it is determined by the commissioner that benefits have accrued and are due and payable to such claimant and remain wholly or partially unpaid at the time of such claimant's death, or in the event there has been issued and unpaid one or more benefit checks, such checks for such benefits shall, upon application therefore, be paid to the duly qualified administrator or executor of the estate of the deceased claimant.

(b)  In the event that because of insufficient assets to justify the expense of formal administration no administrator or executor is appointed to administer the estate of the deceased such benefits shall be paid in the following order:

(1)  If such deceased shall be survived by a spouse the amount of the benefits shall be paid to such spouse;

(2)  If no spouse survives such deceased, and the deceased is survived by an unemancipated minor child or children, then the amount of such benefit or benefits shall be paid:

a.  To the guardian or guardians of such minor child or children for the benefit of such child or children;

b.  To any person or institution who or which the commissioner finds shall have the obligation of providing support and maintenance for such minor child or children; or

c.  To any person who the commissioner finds has furnished necessaries to such child or children of the value equaling or exceeding the amount of such benefit or benefits;

(3)  If such deceased is not survived by a spouse or unemancipated minor child then the amount of any benefit or benefits due such deceased shall be paid to the deceased claimant's heir or heirs-at-law as prescribed by and in the order delineated in RSA 561, as amended; and

(4)  If such deceased is not survived by a spouse or unemancipated minor child, or any heir or heirs-at-law such as described in (3) above, then the amount of any benefit or benefits due such deceased shall be paid to any governmental agency which the commissioner finds shall have borne the burial expense of such deceased claimant.

(c)  Payment referenced in (b)(4) above shall be the lesser of:

(1)  The amount of the accrued benefits; or

(2)  The burial expense borne by such governmental agency.

(d)  Applications for payment of such benefit or benefits shall, in all cases, be made in writing within 3 months after the death of the deceased, provided that the commissioner, upon a showing that failure to file timely was due to accident, mistake, or misfortune and not through neglect shall extend the time for filing such application.

(e)  The claim for benefits, if made by an individual other than executor or administrator, shall be supported by an affidavit by such individual making such claim, setting forth their relationship to the deceased in the order listed above, and shall be further supported by an official certificate of the death of the deceased. In the event that the claim for benefits is made by governmental agency, such claim shall be supported by an affidavit of a duly appointed representative of such agency, stating further the amount which such agency has paid for the burial of such claimant and for which it is not to be reimbursed from any other source, together with the required official certificate of death.

(f)  All benefit checks issued directly to the deceased shall be returned to the commissioner for cancellation, or where such checks cannot be obtained by the person requesting payment of benefits due the deceased, such failure shall be explained before any funds shall be paid in lieu thereof.

(g)  Payment in accordance with this rule shall be deemed payment within the meaning of RSA 282-A:24, and shall fully discharge the commissioner of the commissioner’s obligation in respect to such benefit or benefits. In the event no claim is made for benefits due a deceased claimant within the time limit specified above or any extension thereof, the benefit or benefits in question shall be considered to remain and be a part of the fund.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5151, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14; ss by #14268, eff 6-14-25, EXPIRES: 6-14-35

Emp 502.03 Overpayment Without Fault.

(a) For the purposes of RSA 282-A:165, II of the New Hampshire unemployment compensation law an individual who has received benefits later found to be overpaid shall be without fault in causing the overpayment where:

(1) Such individual is paid benefits which should not have been paid because the authorized representative of the commissioner either had and failed to use, or did not attempt to obtain, information which the authorized representative had reason to know existed and which was necessary to make a correct decision;

(2) Such individual is paid benefits based in whole or in part on annual earnings incorrectly assigned to the individual, except the amount of benefits determined in whole or in part upon annual earnings listed as being wages paid by an employer for whom the claimant performed no services within the affected base year;

(3) Such individual is paid benefits after the individual has exhausted the maximum benefits available to the individual;

(4) Such individual is paid benefits with respect to any week for which the individual has been previously determined to be disqualified or ineligible;

(5) Such individual is paid benefits where such benefits were paid due to an authorized representative of the commissioner incorrectly computing wages under RSA 282-A:32, and such representative at the time had the information necessary for a correct computation; or

(6) Such individual was without fault under Emp 502.03(b).

(b) For the purposes of RSA 282-A:165, II of the New Hampshire unemployment compensation law an individual who has received benefits later found to be overpaid shall be with fault in causing the overpayment where the overpayment resulted totally or partially from:

(1) The individual making a material statement or representation which the individual knew or should have known was inaccurate;

(2) The individual failing or causing another to fail to disclose a material fact which the individual knew or should have known was material; or

(3) The individual failing to return checks which the individual knew or should have known were not due.

(c) In determining whether the individual knew or should have known under (b) above, the commissioner shall consider the totality of the circumstances, taking into account any physical, mental, educational or linguistic limitations, including any lack of facility with the English language the person has, in applying the following factors to the individual:

(1) The individual's understanding of the reporting requirements;

(2) The requirements communicated to the individual to report events affecting payments;

(3) Knowledge of the occurrence of events that should have been reported;

(4) Efforts to comply with the reporting requirements;

(5) Opportunities to comply with the reporting requirements;

(6) Understanding of the obligation to return checks which were not due; and

(7) The extent to which the individual was unable to comply with reporting requirements due to age, comprehension, memory, physical, mental, educational, linguistic, English language proficiency, or similar limitations.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5152, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #9628, INTERIM, eff 1-1-10, EXPIRED: 6-30-10

New. #9745, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 502.04 Basis for Computation of Annual Earnings. The basis for computation of annual earnings for an individual shall be such reports of wages as are required under RSA 282-A from employers. In the event such reports are not filed or are incomplete, the department shall determine annual earnings based on other credible information which the claimant can provide to the Department.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5151, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRES: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14; ss by #14269, eff 6-14-25, EXPIRES: 6-14-35

Emp 502.05 Deduction and Withholding From Benefits.

(a) A claimant, when filing an initial claim may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code.

(1) The calculation of the tax to be deducted and withheld shall be based on the amount payable to the individual prior to any withholding for any overpayments of any unemployment compensation or deductions for child support obligations.

(2) An individual may change his or her election regarding the withholding of income tax from benefit payments at any time by:

a. Written notice to the department; or

b. By changing his or her election when completing “Initial Claim” form (ICF-07-18), while filing a reopened or additional claim.

(b) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal, state, or local taxing authority as a payment of income tax.

(c) The commissioner shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.

(d) Amounts shall be deducted and withheld in the following order:

(1) Withholding for any overpayments of unemployment compensation owed to the State of New Hampshire;

(2) Deductions for child support obligations;

(3) Withholding for any overpayments of unemployment compensation owed to any state other than the State of New Hampshire; and

(4) Federal income tax withholding.

(e) Any deduction or withholding shall be limited to the funds available resulting from the application of Emp 502.05(d).

(f) Amounts to be deducted or withheld shall be rounded to the nearest whole dollar by:

(1) Dropping amounts under 50 cents to the next lower dollar; and

(2) Increasing amounts from 50 cents to 99 cents to the next higher dollar.

Source. #6414, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 6-6-06; ss by #9529, eff 8-17-09; ss by #12480, INTERIM, eff 2-16-18, EXPIRES: 8-15-18; ss by #12589, eff 7-23-18

Emp 502.06 Earnings From Self-Employment.

(a) For purposes of RSA 282-A:14, III(a), “earnings from self-employment” means every form of remuneration for personal services, paid or payable, directly or indirectly to the individual or to the individual’s business.

(b) An individual shall be considered self-employed if the individual would, upon terminating his or her current activities, be considered under Emp 503.03(a) to have been previously self-employed or to have had a business.

(c) If an individual’s remuneration for personal services is earned from the sale of goods, the cost of sold goods to the individual shall be deducted to determine earnings from self-employment.

(d) Cost of sold goods shall only include:

(1) The cost, paid or payable, of the goods to the individual;

(2) The costs to the individual for delivery of the goods to the individual;

(3) If the goods were delivered directly to the individual’s customer rather than first being delivered to the individual, the cost to the individual for delivery of the goods to the customer; and

(4) The cost to the individual for personal services of others if:

a. The cost is not inflated over market value;

b. The services were actually performed; and

c. A reasonably prudent person would have incurred the cost of the personal services.

(e) Cost of such goods shall not include:

(1) Cost of inventory;

(2) Office expenses;

(3) Depreciation;

(4) Advertising;

(5) Repayment of a loan;

(6) Transportation, personal services or delivery costs other than those listed in Emp 502.06(d); and

(7) Any other business expense which:

a. Increases the book value of the business;

b. Anticipates the decrease in value of an asset due to obsolescence or use;

c. Benefits the business over an indefinite period of time; or

d. Is not attributable to a particular sale.

(f) Earnings from self-employment shall be deemed to have been received by the individual in such week or weeks in which the individual performed the services which entitle the individual to such earnings.

Source. #7993, eff 11-26-03, EXPIRED: 11-26-11

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10628, eff 6-30-14

Emp 502.07 Application of Wages.

(a) For purposes of RSA 282-A:14, III(a) “sums of whatever type or nature” shall include a stay bonus, retention bonus, longevity pay, attendance pay, and similar payments.

(b) Wages as defined at RSA 282-A:14, III(a) shall, when paid in a lump sum to an individual or payable in a lump sum but for the individual’s election otherwise, be prorated following the individual’s last date of employment with the employer, based on the individual’s usual weekly pay, not including overtime.

(c) “Plan” as used in RSA 282-A:14, III(a) shall:

(1) Include plans intended to benefit individuals upon retirement; and

(2) Not include plans intended to benefit only individuals who:

a. Volunteer to separate from employment by a certain date; or

b. Do not voluntarily separate from employment prior to a certain date.

(d) For purposes of RSA 282-A:14, III(a), a plan shall be deemed to have vested in an individual before the date of separation if:

(1) The individual had a present right or title in the plan; and

(2) The individual’s right to payments under the plan was not dependent on an uncertain future event.

(e) If the commissioner finds the proration of wages pursuant to Emp 502.07(b) would prevent or terminate the eligibility of an individual for health insurance premium tax credits authorized under the Patient Protection and Affordable care Act (ACA, P.L. 111-148, as amended) the commissioner shall adjust the proration of wages pursuant to Emp 502.07(b) to the minimum extent necessary to allow an individual to become eligible for or maintain eligibility for such tax credits.

Source. #7993, eff 11-26-03, amd in Emp 502.07(e) by #8629, EMERGENCY, eff 5-10-06; paragraph (e) EXPIRED: 11-6-06; ss by #8948, eff 7-21-07; ss by #10973, eff 11-12-15

Emp 502.08 Waiting Week.

(a) An individual shall have served the waiting period of one week required under RSA 282-A:31,I(h) after a week is treated by the department as meeting all of the requirements of that subparagraph.

(b) After a week is treated by the department as meeting all of the requirements of RSA 282-A:31,I(h), the subsequent discovery that all such requirements were not met shall not affect the treatment of the individual as having served the waiting period of one week.

Source. #9628, INTERIM, eff 1-1-10, EXPIRED: 6-30-10

New. #9745, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 502.09 Penalty Weeks under RSA 282-A:164.

(a) "Count" means:

(1) An act or omission, or combination of actions or omissions, which constitutes willfully making a false statement or representation or knowingly failing to disclose a material fact under RSA 282-A:164; and

(2) Failure to report to the department upon filing for a week of benefits a prior count under (a)(1) above which, if revealed to the department, would have disqualified the claimant from receiving benefits for the week for which the individual was filing, if such individual certified in the filing for such week that the individual had not previously provided false information or failed to disclose information about the individual's employment history, employment status, earnings, availability for work, or anything else affecting the individual's eligibility for benefits.

(b) The department shall have the burden to prove a count by clear and convincing evidence.

(c) "Penalty week" means one of the 4 to 52 weeks of ineligibility imposed on an individual determined to have committed an act or omission under RSA 282-A:164.

(d) Individuals, who within 6 years of an initial determination issued under RSA 282-A:164 have neither, previously been convicted under RSA 282-A:161, nor previously been finally determined to have committed an act under RSA 282-A:164, shall be assessed 4 penalty weeks for each count meeting the definition in (a)(1) above concerning:

(1) Refusal of suitable work;

(2) Inability to work;

(3) Unavailability to work;

(4) Work search; or

(5) Any other count not included under paragraphs (e) or (f).

(e) Individuals, who within 6 years of an initial determination issued under RSA 282-A:164 have neither, previously been convicted under RSA 282-A:161, nor previously been finally determined to have committed an act under RSA 282-A:164, shall be assessed 6 penalty weeks for each count meeting the definition in (a)(1) above concerning:

(1) Unreported work;

(2) Unreported, or under reported, receipt of earnings;

(3) Unreported, or under reported, receipt of vacation pay, holiday pay, severance pay, bonus pay, or similar pay;

(4) Voluntary quit of suitable work; or

(5) Misconduct discharge.

(f) Individuals, who within 6 years of an initial determination issued under RSA 282-A:164 have neither, previously been convicted under RSA 282-A:161, nor previously been finally determined to have committed an act under RSA 282-A:164, shall be assessed 8 penalty weeks for each count meeting the definition in (a)(1) above concerning:

(1) Unreported work and earnings, including self-employment; or

(2) Incarceration.

(g) Individuals, who within 6 years of an initial determination issued under RSA 282-A:164 have neither, previously been convicted under RSA 282-A:161, nor previously been finally determined to have committed an act under RSA 282-A:164, shall be assessed 2 penalty weeks for each count meeting the definition in (a)(2) above.

(h) Individuals, who within 6 years of an initial determination under RSA 282-A:164 have either previously been convicted under RSA 282-A:161, or previously been finally determined to have committed an act under RSA 282-A:164 shall be assessed 52 penalty weeks for any count meeting the definition in (a)(1) above.

(i) In a decision under RSA 282-A:164, the total number of penalty weeks imposed pursuant to paragraphs (d) through (h) above shall not exceed the statutory maximum of 52 weeks.

(j) A decision under RSA 282-A:164, which is appealable to the appeal tribunal, shall comply with Emp 211.

Source. #10708, eff 10-27-14; ss by #14324, eff 7-18-25, EXPIRES: 7-18-35

PART Emp 503 TERMINATION OF EMPLOYMENT

Emp 503.01 Voluntary Quit Without Good Cause.

(a) An individual shall be considered to have left the individual's work voluntarily without good cause if:

(1) Of the individual's own choice or volition the individual terminates the employee-employer relationship for a reason which is not attributable to the employer; or

(2) The individual is separated from employment because the individual is unable to perform essential job functions due to the individual's own voluntary negligent or deliberate actions which caused the individual to not possess a necessary license, certification, or similar requirement.

(b) The reason for an individual becoming unemployed shall be deemed attributable to the employer if:

(1) The individual was seeking to return for work with the employer immediately following a period:

a. Throughout which the individual was unable to work due to a work-related illness or injury which was not the individual’s fault under RSA 281-A:14, and the employer is unable to return the individual to the individual’s job or to comparable work; or

b. During which the individual was out of work on a leave of absence, and the employer is unable to return the individual to the individual's job or to comparable work due solely to:

1. A reduction in force involving such work; or

2. Other economic conditions; and

(2) The individual exercised all the individual's rights, or did all those things which a reasonable prudent person would have done, to continue the employee-employer relationship or the possibility of re-employment, for and during the period the individual was so unable to work.

(c) Leave of absence as used in this section means agreement by the employer to continue the employee-employer relationship or to return the individual to work when the individual is able to so return to the individual's usual work in accordance with the requirements of the employer.

(d) Whenever an individual becomes unemployed by reason of the application of any type of seniority rules created by or accepted by the employer, such unemployment shall be deemed attributable to the employer.

Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5153, eff 5-6-91; ss by #6415, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 5-6-06; ss by #9629, INTERIM, eff 12-30-09, EXPIRED: 6-28-10

New. #9746, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 503.02 Voluntary Leaving of Incidental Employment.

(a) For purposes of this section, “incidental employment” means employment held concurrently with an individual’s permanent, full-time employment.

(b) An individual shall not be disqualified under RSA 282-A:32, I(a) for leaving incidental employment which he already held prior to his becoming unemployed from his full-time position if the leaving was not from an employer whose “separate account” under RSA 282-A:74 is or becomes chargeable, and either:

(1) The leaving, if after the end of the full-time employment, was prior to the individual’s working at the incidental employment for more than 4 consecutive weeks following the end of the full-time employment, and either:

a. The incidental employment was not suitable work as defined at RSA 282-A:32, I(d)(1) and (d) (2); or

b. The incidental employment became unsuitable work as defined at RSA 282-A:32, I(d)(1) as a result of:

1. The end of the full-time employment; or

2. Changes in circumstances made by the individual which a reasonably prudent person would have made because of the end of the full-time employment;

(2) The leaving, if from suitable work as defined in RSA 282-A:32, I(d)(1) and (d) (2); and prior to the end of the full-time employment, was without knowledge or belief that a layoff from the full-time employment was likely; or

(3) The leaving was:

a. From suitable work as defined in RSA 282-A:32, I(d)(1) and (d) (2); and

b. Prior to the end of the full-time employment, and either:

1. Without knowledge or belief that a layoff from the full-time work was likely; or

2. Reasonably prudent under the circumstances.

(c) “Reasonably prudent” for purposes of Emp 503.02(b) means:

(1) Careful investigation of the facts;

(2) Consideration of the circumstances;

(3) Rational judgment of possible consequences; and

(4) The exercise of due care.

Source. #4350, eff 12-28-87, EXPIRED: 12-28-93

New. #5977, eff 2-1-95, EXPIRED: 2-1-03

New. #8158, eff 9-5-04, EXPIRED: 9-5-12

New. #10500, INTERIM, eff 12-31-13, EXPIRES: 6-30-14; ss by #10629, eff 6-30-14

Emp 503.03 Leaving of Self-Employment or Closing Business.

(a) For purposes of RSA 282-A:32, I(e), an individual shall be considered to have been previously self-employed or to have had a business if, as to an entity or activity 3 or more of the following are true:

(1) The individual was a sole proprietor, partner, officer, or director, both in name and in fact;

(2) The individual had an investment or was a stockholder;

(3) The individual formed the entity or became involved in the activity in order to create profits, which for purposes of this subparagraph shall include wages, capital gains, dividends, salaries, commissions, bonuses, board, rent, housing, payment in kind, insurance, disability plans, retirement, and similar advantages, and benefits;

(4) The individual controlled or had the right to control the business;

(5) The individual had a spouse, parent, child, brother, sister, or step family member of the same relationship who was either an officer, manager, director, investor, stockholder, or partner, who controlled or who had the express or implied right to control the business, and said family member either acceded to the decisions of the individual or delegated rights or authority to the individual; or

(6) The individual performed services not required to be done by an officer or director.

(b) For purposes of RSA 282-A:32, I(e):

(1) An individual shall be deemed to have left the individual's self-employment or closed the individual's business without regard to whether or not the individual's reasons were personal, business, economic, legal, or initiated by another party such as a bank, landlord, or creditor even if such party utilized legal process such as eviction, foreclosure, attachment, cutting off credit lines, or involuntary bankruptcy;

(2) An individual who did not affirmatively dissent from a decision by partners, stockholders, directors, and/or officers causing the individual to leave the individual’s self-employment or close the individual's business shall be deemed to have left the individual’s self-employment or closed the individual’s business, even if the decision was a joint decision or a decision in which the individual would have been outvoted had the individual dissented;

(3) An individual shall not be deemed to have left the individual’s self-employment or closed the individual's business if the leaving or closing was directly caused by an act of God which would have prevented a reasonably prudent person making all reasonable efforts to continue the individual's self-employment or business from doing so; and

(4) An individual shall not be deemed to have left the individual’s self-employment or closed the individual's business if the leaving or closing was directly caused by operation of law which would have prevented a reasonably prudent person making all reasonably prudent efforts to continue the individual's self-employment or business from doing so.

(c) For purposes of (b)(4) above, "operation of law" means that: 

(1) There is:

a. A new law;

b. A new application of existing law; or

c. A change in the law;

(2) The new law, new application or change causes an effect on:

a. The individual; or

b. The individual's:

1. Self-employment; or

2. Business;

(3) The effect is without the act or cooperation of the individual; and

(4) The effect is conducive to the individual either:

a. Leaving the individual's self-employment; or

b. Closing the individual's business.

(d) For purposes of (b)(4) above, "operation of law" shall not include:

(1) Eviction, foreclosure, attachment, involuntary bankruptcy, or other legal process; or

(2) Cutting off credit lines, acceleration of a note, refusal to renew a lease, or other termination or non-extension of a business or contractual right.

(e) For purposes of RSA 282-A:32, I(e), an individual shall not be considered to have been previously self-employed or to have had a business if the individual engaged in temporary self-employment under the conditions set forth in RSA 282-A:33.

(f) For purposes of RSA 282-A:32, I(e), the leaving of self-employment or closing of a business need not be permanent and shall include seasonal and other temporary leavings and closings.

Source. #5978, eff 2-1-95; ss by #6416, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 5-6-06; ss by #9742, eff 6-26-10; ss by #12613, eff 8-23-18

Emp 503.04 Self-Employment.

Source. #5979, eff 2-1-95, EXPIRED: 2-1-03

Emp 503.05 End of School Year.

(a) For purposes of RSA 282-A:31, II, an individual shall be considered to be employed through June 30 in any year in which:

(1) The individual was employed:

a. By a school district;

b. Pursuant to a contract in which the obligation to perform services expires on June 30 in such year; and

(2) The individual has not prior to completion of all obligations under such contract:

a. Resigned;

b. Been suspended without pay; or

c. Been dismissed.

(b) The provisions of (a) above shall apply even if such individual has:

(1) Performed all services required under such contract; and

(2) Been paid all wages payable under such contract.

Source. #6417, eff 1-1-97, EXPIRED: 1-1-05

New. #8471, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8627, eff 5-6-06; ss by #10673, eff 9-22-14

Emp 503.06 Leaving Employment Necessary Due to Domestic Abuse.

(a) The purpose of Emp 503.06 is to implement RSA 282-A:32, I(a)(3).

(b) “Domestic abuse” means “abuse” as defined in RSA 173-B:1, I, by a family or household member or a former sexual or intimate partner.

(c) “Family or household member” means “family or household member” as defined in RSA 173-B:1, X.

(d) “Immediate family” means spouse, parent, and minor child under the age of 18 whether the relationship is a biological, adoption, step-, half-, or in-law relationship.

(e) “Intimate partner” means “intimate partner” as defined in RSA 173-B:1, XV.

(f) The fact of domestic abuse shall be established by a preponderance of the evidence.

(g) The department shall verify the existence of domestic abuse through reasonable documentation.

(h) If the claimant has sought assistance in addressing domestic abuse from a counselor, shelter worker, attorney, member of the clergy, health worker, or other professional, reasonable documentation shall include documentation from such professional.

(i) In addition to reasonable documentation under Emp 503.06(h), the department shall accept any other evidence that reasonably tends to prove domestic abuse.

(j) The department shall accept as evidence of domestic abuse, but shall not require:

(1) An active or recently issued protective or other order documenting domestic abuse; or

(2) A police record documenting relevant domestic violence.

(k) Each determination under this section shall be decided on its own merits taking into consideration the specific facts and circumstances of the claimant, the employment, and the abuse involved.

(l) Upon an affirmative finding of the fact of domestic abuse, the separation from employment shall not be disqualifying if the commissioner determines that:

(1) The claimant reasonably believed the separation from employment was necessary to protect the claimant or any member of the claimant's immediate family from domestic abuse; or

(2) The claimant moved to a location from which it would be impractical for him or her to commute to the claimant's former employment in order, and based on a reasonable belief that moving to the location was necessary, to protect the claimant or any member of the claimant’s immediate family from domestic abuse.

(m) The factors in (n) shall be considered by the commissioner in making the determination under paragraph (l) on a totality of the circumstances basis, and the presence or absence of one or more of the factors shall not be controlling.

(n) Factors to be considered shall include but not be limited to whether:

(1) The abuse, or the effects of the abuse, interfered with the claimant’s ability to work, travel, or prepare for work;

(2) The claimant or any member of the claimant’s immediate family needed to hide from the abuser at a shelter or elsewhere in order to be safe;

(3) The abuse occurred as a consequence of the claimant going to work; and

(4) The failure of the claimant to separate from employment would make it more likely that the claimant or any member of the claimant’s immediate family would be the victim of domestic abuse.

(o) There shall be a presumption under Emp 503.06(l)(2) that it would be impractical for the claimant to commute to the claimant's former employment if:

(1) The distance of the commute from the location to which the claimant moved to the claimant’s employment would have exceeded 50 miles; or

(2) The time necessary to commute utilizing the means of transportation reasonably available to the claimant from the location to which the claimant moved to the claimant’s employment would have exceeded 50 minutes.

(p) The presumption at Emp 503.06(o) shall be overcome if the commissioner finds after consideration of the means of transportation reasonably available to the claimant at the location to which the claimant moved:

(1) The commute from the location to which the claimant moved to the claimant’s employment would have been consistent with the commuting patterns of the locality of such new location; or

(2) The time and distance of the commute from the location to which the claimant moved to the claimant's employment would not have been greater than the time and distance of the claimant’s former commute to the claimant’s employment.

(q) Factors to be considered by the commissioner in determining the commuting patterns of the location to which the claimant moved shall include but not be limited to information which is available concerning:

(1) The geographical area of such location;

(2) The average commuting distance of other individuals in the same location;

(3) The means of transportation available to individuals in the same location;

(4) The geographical area which encompasses employers which provide jobs of the type which the claimant is seeking; and

(5) Any other factor which helps in ascertaining the distance, time, cost, and means of transportation commonly experienced by others living in the locality who offer similar or related skills or services.

Source. #6833, INTERIM, eff 8-25-98, EXPIRED: 12-23-98; ss by #6868, eff 10-17-98, EXPIRED: 10-17-06

New. #8949, eff 7-21-07; ss by #9629, INTERIM, eff 12-30-09, EXPIRED: 6-28-10

New. #9746, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 503.07 Leaving Employment for Better Available Work.

Source. #7993, eff 11-26-03, EXPIRED: 11-26-11

Emp 503.08 Leaving Employment Due to Pregnancy Or To An Illness Or Injury That Is Not Work Related.

(a) The purpose of Emp 503.08 is to implement RSA 282-A:32,I(a)(4).

(b) “Work related” means arising out of and in the course of employment.

(c) An individual who is separated from employment because the individual has become unable to perform some or all of the individual’s job duties shall not be disqualified for benefits due to such separation from employment where:

(1) The reason the individual is unable to perform such duties is due to pregnancy or to an illness or injury that is not work related;

(2) A physician has attested in writing to the individual’s inability to perform some or all of the individual’s work duties;

(3) The individual reasonably communicated such inability to the employer; and

(4) The employer did not provide the individual with work within the scope of the individual’s limitations.

(d) Nothing in this rule shall:

(1) Relieve an employer of the duty to provide reasonable accommodation as that term is defined in state or federal law; or

(2) Create a duty to provide reasonable accommodation.

Source. #9629, INTERIM, eff 12-30-09, EXPIRED: 6-28-10

New. #9746, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 503.09 Leaving Employment to Accompany Spouse.

(a) The purpose of Emp 503.09 is to implement RSA 282-A:32,I(a)(5).

(b) An individual who leaves the individual’s employment to accompany his or her spouse shall not be disqualified for benefits due to such leaving of employment where:

(1) The location of the spouse’s employment changed; and

(2) It would have been impractical for the individual to commute from the individual’s and spouse’s new residence to the individual’s employment.

(c) There shall be a presumption that it would have been impractical for the individual to commute from the individual’s and spouse’s new residence to the individual’s employment if:

(1) The distance of the commute from the individual’s and spouse’s new residence to the individual’s employment would have exceeded 50 miles; or

(2) The time necessary to commute utilizing the means of transportation reasonably available to the individual, from the individual’s and spouse’s new residence to the individual’s employment, would have exceeded 50 minutes.

(d) The presumption at Emp 503.09(c) shall be overcome if the commissioner finds after consideration of the means of transportation reasonably available to the individual at both the individual's prior residence and the individual's new residence that:

(1) The commute from the individual’s and spouse’s new residence to the individual’s employment would have been consistent with the commuting patterns of the locality of such new residence; or

(2) The time and distance of the commute from the individual’s and spouse’s new residence to the individual’s employment would not have been greater than the time and distance of the commute from the individual’s former residence to the individual’s employment.

(e) Factors to be considered by the commissioner in determining the commuting patterns of the locality of the individual’s and spouse’s new residence shall include but not be limited to information which is available concerning:

(1) The geographical area of such residence;

(2) The average commuting distance of other individuals in the same locality;

(3) The means of transportation available to individuals in the same locality;

(4) The geographical area which encompasses employers which provide jobs of the type which the individual is seeking; and

(5) Any other factor which helps in ascertaining the distance, time, cost, and means of transportation commonly experienced by others living in the locality who offer similar or related skills or services.

Source. #9629, INTERIM, eff 12-30-09, EXPIRED: 6-28-10

New. #9746, eff 7-1-10; ss by #12613, eff 8-23-18

Emp 503.10 Leaving Employment Due to the Illness or Disability of a Member of the Individual’s Immediate Family.

(a) The purpose of Emp 503.10 is to implement RSA 282-A:32,(a)(6).

(b) “Immediate family” means spouse, parent, and minor child under the age of 18 whether the relationship is a biological, adoption, step-, half-, or in-law relationship.

(c) “Illness” means verified disease, poor health, or sickness which necessitates the care of the ill person by another person for a period of time longer than the employer was willing to grant leave.

(d) “Disability” means verified disability which necessitates the care of the ill person by another person for a period of time longer than the employer was willing to grant leave.

(e) “Disability” shall encompass all types of disability, including:

(1) Mental and physical disability;

(2) Permanent and temporary disability; and

(3) Partial and total disability.

(f) An individual who leaves employment due to the illness or disability of the individual’s immediate family shall not be disqualified for benefits due to such leaving of employment.

Source. #9629, INTERIM, eff 12-30-09, EXPIRED: 6-28-10

New. #9746, eff 7-1-10; ss by #12613, eff 8-23-18

PART Emp 504 SELECTION AND TRAINING PROCEDURES

Emp 504.01 Approved Training.

(a) The purpose of this section shall be to establish selection procedures under RSA 282-A:31, III.

(b) A request to receive unemployment compensation benefits while in approved vocational training shall be considered for approval by the commissioner or his authorized representative only if the claimant's request is communicated to the commissioner at any office of the New Hampshire department of employment security.

(c) Approval shall be granted only if the commissioner finds either:

(1) That the claimant is an eligible dislocated worker as defined at 29 U.S.C. 2801(9) who is participating in training, other than on-the-job training, under the Workforce Innovation and Opportunity Act of 2014, P. L. 113-128, as amended;

(2) That the Claimant is a participant in WorkNowNH; or

(3) That:

a. The program of instruction relates to an occupation or skill for which there are, or are expected to be, reasonable employment opportunities in the individual's labor market area or in New Hampshire;

b. Employment opportunities for which the individual is fitted by past training and experience do not exist or have substantially diminished in the individual’s labor market due to business or economic conditions in the area, or because of conditions peculiar to the individual, such as age or handicap, to the extent that in the judgment of the commissioner that individual will experience an extended period of unemployment and dependence upon the unemployment compensation program;

c. The applicant for training meets the criteria as to the aptitude, abilities, and education level necessary to satisfactorily enter and complete the training program; and

d. The training is an organized program offering a course or a sequence of courses designed to prepare an individual for gainful employment requiring other than a baccalaureate or higher degree.

(d) An applicant so selected and enrolled in a vocational training program which substantially impairs the applicant's ability to meet the requirements of RSA 282-A:31, I(c) shall not be required to meet the requirements of RSA 282-A:31, I(c) for any week during which the applicant:

(1) Is otherwise entitled to unemployment compensation benefits;

(2) Is in good standing in the training program; and

(3) Has not failed for personal reasons to attend all scheduled training sessions.

(e) The exemption to the requirements of RSA 282-A:31, I(c) stated in (d) above shall apply to a participant during regularly scheduled vacation periods or periods between terms. Benefits paid for weeks in these periods shall be charged as stated in paragraph (f) below except that such exemption and such charging provisions shall not apply to periods longer than 2 consecutive weeks.

(f) Unemployment compensation paid a trainee by reason of employment with a reimbursing employer shall be billed in accordance with Emp 304.02.  Unemployment compensation paid a trainee based on all other employment shall be charged in accordance with RSA 282-A:75.

(g) Determination on requests for training, made under this rule, shall be in writing and may be reconsidered or appealed pursuant to RSA 282-A:46 through RSA 282-A:68.

(h) An individual participating in approved training who is not exempted from the provisions of RSA 282-A:31(c) because the scheduled vacation or between terms period exceeded 2 consecutive weeks who accepts unsuitable work as defined in RSA 282-A:32, I(d), shall not be disqualified for leaving that work to resume the course of training.

(i) The employer whose work is left by the individual referred to in (h) above shall not become the most recent employer by reason of having provided work during the scheduled vacation or between terms period.

Source. #2760, eff 6-15-84; #4164, eff 11-5-86, EXPIRED: 11-5-92

New. #5980, eff 2-1-95; ss by #7620, eff 12-30-01; ss by #9630, INTERIM, eff 12-30-09, EXPIRES: 6-28-10; ss by #9743, eff 6-26-10; ss by #12613, eff 8-23-18; ss by #13348, eff 3-3-22

PART Emp 505 ADDITIONAL BENEFITS

Source. #7948, INTERIM, eff 9-6-03, EXPIRED: 3-4-04

APPENDIX

Rule	Specific State Statute the Rule Implements
Emp 100	RSA 541-A:16, I, a
Emp 101.01-101.04	RSA 282-A:107; 108; 109; 136
Emp 101.06	RSA 282-A: 31, I(d)
Emp 101.07	RSA 282-A: 112, I
Emp 101.08	RSA 282-A: 32, I(d)
Emp 101.09 (repealed)	RSA 282-A:12, 72, 74, 75, 76
Emp 101.10	RSA 282-A: 31, I(d); 32, I(d)
Emp 101.11	RSA 282-A: 31, I(d); 32, I(d); 31-a, II; 31-b, I(j)
Emp 101.12	RSA 282-A: 31, I(c)
Emp 101.13	RSA 282-A: 31, I(d); 32, I(d)
Emp 101.14	RSA 282-A: 31, I(d); 32, I(d); 31-b, I(e)
Emp 101.15	RSA 282-A:112
Emp 102.01	RSA 282-A: 108; 112
Emp 102.02	RSA 282-A: 109
Emp 102.03	RSA 282-A: 136
Emp 102.04-Emp 102.06	RSA 282-A: 113
Emp 103	RSA 541-A: 16, I(a)
Emp 201	RSA 282-A:96
Emp 202.01	RSA 541-A:16, I(b)(2); 30-a; 56
Emp 204	RSA 282-A:158
Emp 205.01–205.03	RSA 541-A:16, I(d)
Emp 205.04	RSA 541-A:16, II
Emp 206	RSA 282-A:119,120
Emp 207 Provisions implementing specific statutes or regulations are listed below.	RSA 541-A:16, I; 30-a; RSA 282-A:56;96;
Emp 207.03	RSA 282-A:42, III
Emp 207.05	RSA 541-A:30-a, III(k)
Emp 207.06	RSA 541-A:30-a, III(j)
Emp 207.07	RSA 541-A:30-a, III(a)
Emp 207.08, 207.09	RSA 541-A:16, I; 30-a; 30-a, III(a); RSA 282-A:56; 96
Emp 207.10	RSA 541-A:30-a, III(f)
Emp 207.11	RSA 541-A:30-a, III(e)
Emp 207.14	RSA 541-A:31, III
Emp 207.15	RSA 541-A:30-a, III(b)
Emp 207.16	RSA 541-A:31, V
Emp 207.17	RSA 541-A:30-a, III(g)
Emp 207.18	RSA 541-A:30-a, III(g)
Emp 207.19	RSA 541-A:32
Emp 207.22	RSA 541-A:30-a, III(e)
Emp 207.23	RSA 541-A:30-a, III(e)
Emp 207.24	RSA 541-A:30-a, III(e)
Emp 207.25	RSA 541-A:31, VII; RSA 282-A:64, III; 117-123;
Emp 207.26	RSA 541-A:30-a, III(d), (e)
Emp 207.27	RSA 541-A:33
Emp 207.28	RSA 541-A:33
Emp 207.29	RSA 541-A:35
Emp 207.30	RSA 541-A:30-a, III(i)
Emp 207.31	RSA 541-A:30-a, III(j)
Emp 207.32	RSA 541-A:30-a, III(c)
Emp 207.33	RSA 282-A:60, 67
Emp 207.34	RSA 282-A:60, 67
Emp 208	RSA 541-A:16, I(c)
Emp 209.01-209.02	RSA 541-A:11
Emp 209.03	RSA 541-A:6, I; 11
Emp 209.04	RSA 541-A:11
Emp 209.05	RSA 541-A:11, II
Emp 209.06	RSA 541-A:11, I, II, IV
Emp 210	RSA 541-A:11, VII
Emp 211	RSA 282-A:51
Emp 301.01-Emp 301.04	RSA 282-A:117-a
Emp 301.05	RSA 282-A:69, I
Emp 301.06 – Emp 301.09	RSA 282-A:117-a
Emp 302.01-302.03	RSA 282-A: 14; 15, I; 16
Emp 303.01 Provisions implementing specific statutes or regulations are listed below.	RSA 282-A:8; 9, III; 9, IV; 91; 91-a; 117; 118
Emp 303.01(b)(8)	RSA 282-A:69, II
Emp 303.01(b)(15)	RSA 282-A:8, I
Emp 303.01(b)(20)	RSA 282-A:45; 42 USC 503(f); 1320b-7(a)(1), (a)(2), (a)(3), (b)(3); 20 CFR 603.2; 603.20
Emp 303.02 Provisions implementing specific statutes or regulations are listed below	RSA 282-A:69, 70; 71; 94; 96; 117; 117-a; 118
Emp 303.02(f)(10)	RSA 282-A:69; 86
Emp 303.02(f)(19)	RSA 282-A:117; 117-a, III; 118; 42 USC 503(f); 1320b-7(a)(a),(a)(s),(a)(3); (b)(3); 20 CFR 603.2; 603.20
Emp 303.02(f)(20)	RSA 282-A:117; 117-a, III; 118; 42 USC 503(f); 1320b-7(a)(a),(a)(s),(a)(3); (b)(3); 20 CFR 603.2; 603.20
Emp 303.021	RSA 282-A:69; 70; 71; 117; 117-a, III; 118
Emp 303.021 (b)	RSA 282-A:142
Emp 303.021(c)	RSA 282-A:142
Emp 303.022	RSA 282-A:69; 70; 71; 117; 117-a, III; 118
Emp 303.022 (a) (8)	RSA 282-A:142
Emp 303.022 (a) (11)	42 USC 503 (f); 1320b-7(a)(1), (2), (3); (b)(3); 20 CFR 603.2; 603.20
Emp 303.022 (k)	RSA 282-A:118; Social Security Administration Publication No. 42-007, EFTW2 Tax Year 2010 (available at http://www.socialsecurity.gov/employer/efw/10efw2.pdf
Emp 303.022(i)	RSA 282-A:142
Emp 303.023	RSA 282-A:69; 70; 71; 117; 117-a, III; 118; 142; 42 USC 503 (f); 1320b-7(a)(1), (2), (3); (b)(3); 20 CFR 603.2; 603.20; Social Security Administration Publication No. 42-007, EFTW2 Tax Year 2010 (available at http://www.socialsecurity.gov/employer/efw/10efw2.pdf
Emp 303.03	RSA 541-A:1, XV(a), (b); RSA 282-A:9; 14; 15; 31, I (c), (d); 117; 118; 26 U.S.C. 3304; 42 U.S.C. 503(f); 1320-7(a), (b)(3)
Emp 303.04	RSA 541-A:1, XV; RSA 282-A:45, II; 45-a, I; 117; 118; 26 U.S.C. 3304; 42 U.S.C. 503(f); 1320-7(a), (b)(3)
Emp 303.05	RSA 161-B:11; RSA 282-A:14; RSA 282-A:15, I; RSA 282-A:16; RSA 282-A:117; RSA 282-A:117-a, III; RSA 282-A:118
Emp 303.05(a)	RSA 161-B:11; RSA 282-A:14; RSA 282-A:16; RSA 282-A:117; RSA 282-A:117-a, III; RSA 282-A:118; 42 U.S.C. 503(f); 1320b-7(a)(1), (a)(2), (a)(3) , (b)(3); 20 C.F.R. 603.2; 603.20
Emp 303.05(a)(2)	RSA 282-A:14; RSA 282-A:16; RSA 282-A:117; RSA 282-A:117-a, III; RSA 282-A:118; 42 U.S.C. 503(f); 1320b-7(a)(1),(2),(3); (b)(3); 20 C.F.R. 603.2; 603.20
Emp 303.05(b)	RSA 282-A:9, III, IV, V
Emp 303.05(c)	RSA 282-A:31, I(c), (d)
Emp 303.05(d)	RSA 282-A:145
Emp 303.08	RSA 282-A:14; 32; 44; 45;118; 26 U.S.C. 3303 (f)
Emp 303.09	RSA 541-A:1, XV; RSA 282-A:45, II; 45-a, I; 112; 118; 26 U.S.C. 3304; 42 U.S.C. 503(f); 1320-7(a), (b)(3)
Emp 303.10	RSA 282-A:14; 32; 44; 45; 69; 70; 71; 94; 96; 117; 117-a; 118
Emp 303.11	RSA 282-A;69, I, II; 118
Emp 303.12	RSA 541-A:1, XV; RSA 282-A:2 (applies to Emp 303.12(a)(2)(c)); RSA 282-A:45, II; 45-a, I; 112; 118; 26 U.S.C. 3304; 42 U.S.C. 503(f); 1320-7(a), (b)(3); 20 CFR 603.2; 603.20
Emp 303.12	RSA 541-A:1, XV; RSA 282-A:2 (applies to Emp 303.12(a)(2)(c)); RSA 282-A:45, II; 45-a, I; 112; 118; 26 U.S.C. 3304; 42 U.S.C. 503(f); 1320-7(a), (b)(3); 20 CFR 603.2; 603.20
Emp 303.13	RSA 262-B:11; RSA 282-A:14, II; 45-a; 117; 118; 42 U.S.C. 503(f); 1320b-7(a)(1),(2),(3); (b)(3); 20 C.F.R. 603.2; 603.20
Emp 303.15 Provisions implementing specific statutes or regulations are listed below.	RSA 282-A:91-a
Emp 303.15 (c)(5)	42 USC 503(f); 1320b-7(a)(1), (2),(3); (b)(3); 20 CFR 603.2; 603.20
Emp 304.01	RSA 282-A:2; RSA 282-A:8; RSA 282-A:14; RSA 282-A:16; RSA 282-A:32; RSA 282-A:44; RSA 282-A:45; RSA 282-A:45-a; RSA 282-A:69; RSA 282-A:70; RSA 282-A:71; RSA 282-A:72; RSA 282-A:73; RSA 282-A:74; RSA 282-A:75; RSA 282-A:91; RSA 282-A:91-a; RSA 282-A:93; RSA 282-A:94; RSA 282-A:96; RSA 282-A:117; RSA 282-A:117-a; RSA 282-A:118
Emp 304.01(d)	RSA 282-A:8; 91; 91-a; 93
Emp 304.01(e)	RSA 282-A:102
Emp 304.01(h)	RSA 282-A:14; 32; 44; 45; 69; 70; 71; 94; 96; 117; 117-a; 118
Emp 304.01(i)	RSA 282-A:14; 32; 44; 45; 69; 70; 71; 94; 96; 117; 117-a; 118
Emp 304.02 Provisions implementing specific statutes or regulations are listed below.	RSA 282-A:2, 14; 16; 44; 45; 45-a; 69-75
Emp 304.02(a)(1)	RSA 282-A:69, II; 71, II
Emp 304.02(a)(2)	RSA 282-A:71; 74; 75
Emp 304.02(a)(3)	RSA 282-A:72
Emp 304.02(a)(4)	RSA 282-A:14
Emp 304.02(a)(5)	RSA 282-A:44
Emp 304.02(a)(6)	RSA 282-A:78
Emp 304.02(b) Provisions implementing specific statutes or regulations are listed below	RSA 282-A:69, II; 70; 71; 72
Emp 304.02(b)(1)	RSA 282-A:45, III: 45-a, III; 69, II; 70; 71; 72
Emp 304.02(b)(3)	RSA 282-A:73; 74; 75
Emp 304.02(b)(4)	RSA 282-A:44
Emp 304.02(b)(5)	RSA 282-A:78
Emp 304.03	RSA 282-A:74; RSA 282-A:112, I
Emp 304.04 Provisions implementing specific statutes or regulations are listed below.	RSA 282-A:14, III(a); 74, 75, 76, 77, 78
Emp 304.04(a)	RSA 282-A:74; 75; 76; 77; 78
Emp 304.04(b)	RSA 282-A:14, III(a); 74; 75; 76; 78
Emp 304.04 (b)(3)b	RSA 282-A: 14, III(a); 74; 75; 76; 78
Emp 304.05	RSA 282-A:86; 87; 91; 92
Emp 304.11 (a)	RSA 282-A:91-a
Emp 304.11(b), (c)	RSA 282-A:91-a, I(a)(1)
Emp 304.11(d)	RSA 282-A:91-a, I(a)(2)
Emp 304.11(e)	RSA 282-A:91-a, I(a)(1), (2)
Emp 304.11(f)	RSA 282-A:69, I; 91-a, I(a)(1)
Emp 304.11(g)	RSA 282-A:91-a, I(j)
Emp 305.01	RSA 282-A:157; RSA 282-A:166, I(g)
Emp 306.01	RSA 282-A:169-171
Emp 307.01	RSA 282-A:69, I
Emp 307.02	RSA 277-B:2
Emp 307.03	RSA 282-A:69, I;78
Emp 307.04	RSA 277-B: 9, III, IV; RSA 282-A:69, I; 78
Emp 307.05	RSA 277-B:9, IV, V, IX; RSA 282-A:69, I;78; 79
Emp 308.01	RSA 282-A:117-a
Emp 308.02 (a), (b)	RSA 282-A:117-a, I; 42 U.S.C. 653a(a)(2)(C)
Emp 308.02(c) – (g)	RSA 282-A:117-a, IV
Emp 308.02(h)	RSA 282-A:117-a, I (c)
Emp 308.02(i)	RSA 282-A:117-a, IV
Emp 308.03(a), (b)	RSA 282-A:117-a, II
Emp 308.03(c), (d)	RSA 282-A:117-a, III
Emp 308.04	RSA 282-A:117-a, IV
Emp 402.01	RSA 541-A:1, XV; RSA 6:11-a; 69; 70; 71; 112; 26 U.S.C. 3301; 3302; 3303; 42 U.S.C. 1320b-7(a)(3), (b)(3)
Emp 402.02	RSA 282-A:141; 165, II
Emp 402.03	RSA 282-A:69-71
Emp 403.01	RSA 282-A:8, II; 9, IV; 175; 26 U.S.C. 3304(a)(6)(A),(a)(13); 3306(c)(7), (8); 3309(a)(1)
Emp 403.02	RESERVED
Emp 403.03	RSA 282-A:16; 26 U.S.C. 3304(a)(13), 8 USC 1154(i)(2)
Emp 403.06	RSA 282-A:4, 175; 26 USC 3304(a)(7)
Emp 404	RSA 282-A:181; 182
Emp 405 Provisions implementing specific statutes or regulations are listed below	RSA 282-A:44; 45; 118
Emp 405.01	RSA 541-A:1, XV; RSA 282-A:12;43; 42 U.S.C. 1320b-7(a)(3), (b)(3);
Emp 405.02	RSA 541-A:1, XV; RSA 282-A:12;
Emp 405.03	RSA 282-A:32; 44; 45; 53; 77
Emp 405.04	RSA 541-A:1, XV; RSA 282-A:12; 45; 77; 26 U.S.C. 3301; 3302; 3303; 42 U.S.C. 1320b-7(a)(3), (b)(3)
Emp 405.05	RSA 282-A:32; 44; 45; 53; 77
Emp 405.06	RSA 282-A:32; 44; 45; 53; 77
Emp 406	RSA 282-A:43; Section 3 of the Unemployment Compensation Extension Act of 2010, H.R. 4213 effective July 22, 2010
Emp 407	RSA 282-A:30; Section 3 of the Unemployment Compensation Extension Act of 2010, H.R. 4213 effective July 22, 2010
Emp 408 Provisions implementing specific statutes or regulations are listed below	RSA 282-A:29
Emp 408.04(k)-(l)	RSA 282-A:165, II
Emp 408.07	31 C.F.R. 285.08 (f)-(g)
Emp 409	26 U.S.C. 6402(f); 26 C.F.R. 301.6402–3(a)(6)(i); 31 C.F.R. 285.8
Emp 409.05, Emp 409.06, Emp 409.08	RSA 282-A:141-156, 163-165
Emp 409.07	31 C.F.R. 285.8 (f)-(g)
Emp 410	RSA 282-A:15, II(a); RSA 282-A:41, 69-71; 8 USC Ch. 12 § 1101(a)(15)(F); 26 USC 3304(a)(14)(A); 22 CFR Part 62; 26 USC 3306(c)(19)
Emp 411.01-Emp 411.02	RSA 282-A:31-g; 31-h
Emp 411.03	RSA 282-A:31-g,VI; 31-h, II
Emp 411.04	RSA 282-A:31-h, II (c), VIII (a)
Emp 411.05-Emp 411.06	RSA 282-A:31-h, II, V(a)-(d), VIII (c)
Emp 411.07	RSA 282-A:31-h, II (e)-(g)
Emp 411.08	RSA 282-A:31-h, III, IV
Emp 411.09	RSA 282-A:31-g; 31-h
Emp 411.10	RSA 282-A:31-h, VI.
Emp 501.01	RSA 282-A:31, I(a)
Emp 501.02	RSA 282-A:31, I (a)
Emp 501.03	RSA 541-A:1, XV; RSA 282-A:42, II (a); 43; 112; 42 U.S.C 1320b-7(a), (b)(3);
Emp 501.04	RSA 541-A:1, XV; RSA 282-A:42, II (b); 43; 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 501.06	RSA 282-A:43
Emp 501.07
Emp 501.08	RSA 282-A:31,I(f)
Emp 501.10	RSA 282-A:112; RSA 282-A:31, I; RSA 282-A:43 42 U.S.C. 1320b-7(a), (b)(3)
Emp 501.11	RSA 282-A:9, IV(x); 30, XI; 31, I, III
Emp 501.12	RSA 282-A:31, I, III; 32, I(d); 39
Emp 501.13 Provisions implementing specific statutes or regulations are listed below	RSA 282-A:43
Emp 501.13(d)	RSA 282-A:14, 16, 31, 32, 46; 42 USC 1320b-7(a)(1), (2), (3), (b)(3); 20 CFR 603.2; 603.20
Emp 501.14	RSA 282-A:31, I(a); 42 U.S.C. 503(j); Training and Employment Guidance Letter No. 08-22.
Emp 502.01	RSA 541-A:1, XV; RSA 282-A: 24, 112; 26 U.S.C. 3304(a)(1)
Emp 502.02	RSA 282-A:24
Emp 502.03	RSA 282-A:112; 165, II; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 502.04	RSA 282-A:16
Emp 502.05	RSA 541-A:1, XV; RSA 282-A:112;159; 42 USC 1320b-7(a)(1), (2), (3), (b)(3); 26 U.S.C. 3304(a)(18); 20 CFR 603.3
Emp 502.06	RSA 282-A:14, III(a)
Emp 502.07 Provisions implementing specific statutes or regulations are listed below	RSA 282-A:14, III(a)
Emp 502.07(e)	RSA 282-A:178; ACA, P.L. 111-148, as amended; 20 CFR 617.11(a)(I)(iv)
Emp 502.08	RSA 282-A:31, I(h), 112; 42 U.S.C. 1320b-7(a), (b)(3); Federal-State Extended Unemployment Compensation Act of 1970, Sec. 204(a)(2)
Emp 502.09	RSA 282-A:164
Emp 503.01	RSA 282-A: 32, I(a); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 503.02	RSA 282-A:32, I (a)(1), (d)
Emp 503.03	RSA 282-A:32, I(e); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 503.05	RSA 282-A:31, II
Emp 503.06	RSA 282-A: 32, I(a)(3); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 503.08	RSA 282-A: 32, I(a)(4); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 503.09	RSA 282-A: 32, I(a)(5); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 503.10	RSA 282-A: 32, I(a)(6); 112; 42 U.S.C. 1320b-7(a), (b)(3)
Emp 504.01	RSA 282-A:31, III; 112; 26 U.S.C. 3304(a)(8); 42 U.S.C. 1320b-7(a) and (b)(3)

APPENDIX B

INCORPORATION BY REFERENCE INFORMATION

Rule Number	Document Title and Date	Obtain At:
Emp 303.022 (k)	Social Security Administration Publication No.42-007, EFTW2 Tax Year 2010	The public may obtain this information at no cost by accessing the website at http://www.socialsecurity.gov/employer/efw/10efw2.pdf
Emp 303.022 (m)	Social Security Administration Publication No. 42-007, EFW2 Tax Year 2023 V.1	The public may obtain this information at no cost by accessing the website at https://www.ssa.gov/employer/efw/23efw2.pdf

APPENDIX C

NHES FORMAT EXAMPLE