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Will I receive "Wage Withholding Do I need to report an individual who quits
Requests" From Other States? before the "New Hire" Report is due?
Changes in New Hampshire Interstate Child Sup- Yes. Because the employer/employee relationship
port Laws (RSA 546-B:33), have standardized existed and wages were earned, a "New Hire" Report "NEW HIRE"
many child support enforcement procedures. The must be submitted. The reported information may
Federal "Order/Notice to Withhold Income for Child be the key to locating a non-custodial parent.
Support" is a form now used by all states as an
income withholding notice. New Hampshire is us- What if the "New Hire" is a minor? REPORTING
ing this form instead of DCSS Form 691 ("Notice Do I still need to report them? An Employer's Guide
of Wage Assignment.") Yes. You must report ALL "New Hires"
regardless of the individual's age.
The Order/Notice is sent directly to employers
from states to start or adjust wage withholding. What if the "New Hire" doesn't have any children,
Employers must comply with the Order/Notice and or no longer has dependent children? Do I WANTED
distribute the child support payments as specified still need to report them? NEW HAMPSHIRE'S
in it, no matter which state has issued it. Yes. You must report all "New Hires" regardless of
NON-SUPPORTING
whether the individual has dependant children, or
NH employers must apply New Hampshire's with- owes child support. PARENTS
holding laws to any issues which may arise as a
result of a wage withholding, such as: What do I do if I have failed to report the "New
• The maximum amount that can be Hires" I have had since October 1, 1997?
withheld; Please, report them now. NH Employment Security
The time periods for setting up the will NOT impose penalties on employers who coop-
•
withholding order; erate with the "New Hire" program as of the writing
of this brochure.
• Time frames for forwarding withheld
money to the processing center;
Am I responsible for reporting the
• What to do when there are multiple subcontractor(s) who perform services for
withholding orders for one employee;
the independent contractor I hire?
• Determining the employer's processing fee No. The independent contractor, as their employer,
(currently $1.00) and any other terms not is responsible for reporting these individuals as "New
specified in the order. Hires" to NHES. The New Hire Reporting Law
{RSA 282 A:117 (a)}
Questions on the Form or the Wage Are there penalties for employers effective October 1, 1997,
Assignment? Please call the person who do not report New Hires? including Rules effective 12/23/97
whose name appears on the Order/ Yes. Civil and criminal penalties for noncompliance
can be imposed on the employer. Civil penalties
Notice. For General Information
include fines of up to $25 for each New Hire the
Regarding Wage Withholding,
employer fails to report. In addition, employers who
Please call DCSS Client Services at: conspire with New Hires not to report, face fines
800-852-3345 x 4427 of up to $500 for each "New Hire" they failed to
or (603) 271-4427 report.

NH Employment Security is an Equal Opportunity Employer Your cooperation in this program makes a
Please Note: Reporting "New Hires" is your respon- and complies with the Americans with
Disabilities Act. Auxiliary aids and services are available upon difference in children's lives, and we thank
sibility. If an accountant is assisting you, please
request of individuals with disabilities. you for your commitment.
ensure they have the information in this brochure. TTY/TDD ACCESS RELAY NH 1-800-735-2964.
NHES 0082 R-12/17

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 What is "New Hire Reporting"?                              Common Errors on "New Hire" Forms                                  What is the definition of "Employer" 
 This brochure highlights employer requirements under the • The State ID # is missing.                                         for "New Hire" reporting purposes?
                "New Hire" program.                       • The Federal ID # is missing.
Welfare reform legislation requires all employers to      • The employer's address is incomplete.                              The  legislation  provides  that  an  "employer"  for 
report certain information on "New Hires" to a desig-     • Social Security # is cut off on faxed information.                 "New  Hire"  reporting  purposes  is  the  same  for 
nated state agency. In New Hampshire that agency          • Social Security # is missing.                                      Federal Income Tax purposes (as defined by Section 
is NH Employment Security (NHES). When "new hire"         • Using P.O. Box instead of physical street address.                 3401(d) of the Internal Revenue Code of 1986) 
data is matched against the names of child support        • Federal ID # reported for an Independent                           including any governmental entity,  labor organiza-
debtors on the state and national levels, the Office        Contractor instead of the Social Security #.                       tion, limited liability company, or employing unit 
of Child Support Enforcement is able to locate and        • Illegible reports due to poor hand writing.                        as defined in RSA 282 A:7.  At a minimum, where 
collect child support from non-custodial parents living   • Reports not readable due to poor copies faxed.                     an employing unit is required to give an individual 
here and in other states. This is child support which     The most important information you can provide is the social         a W-2 form, or a 1099 form, the employing unit 
might have otherwise come from public assistance          security number of the individual and the physical address.          must meet the "New Hire" reporting requirements. 
dollars supported through our taxes.                      The Federal Employer Identification Number (FEIN) is not the 
                                                          same as the social security number.                                  How do I report if I am a 
          What is a "New Hire"?                                                                                                Multistate Employer?
                                                            When must I report a "New Hire"?
                                                                                                                               If you have employees performing work in two (2) 
New  Hires"  include  all  newly  hired  and  rehired     You must file a "New Hire" Report to NHES within 20 days of  
                                                          the "First Day of Hire," which is the first day the individual       or more states, you are considered a Multistate 
employees.
                                                          performs services for wages or any other form of compensa-           Employer. Multistate Employers report "New Hires" 
"New Hires" also include all individuals with whom        tion, or under contract.
                                                                                                                               to each state in which they have employees work-
you contract for services if, (1) The individual
                                                                                                                               ing, or may select one of these states to report 
is a sole proprietor or individual contractor, and (2)    Filing New Hire Reports Online
                                                                                                                               all "New Hires." (The state in which the employee 
You expect to, or in fact reimburse the contractor at     The easiest and fastest way to report your new hires is online 
                                                                                                                               was  hired,  if  different,  is  not  a  factor.)  If  one 
least $2,500 for services for one or more contracts in    through our New Hire Reporting System. You must have an 
                                                                                                                               State is chosen, your "New Hire" Reports must 
a calendar year's time. "Contract for services include    active state account number to use this online system. Ac-
                                                                                                                               be submitted by magnetic media or electronically 
oral,  written,  formal  and  informal  agreements."      cess to the online New Hire Reporting can be found on our 
                                                                                                                               (if the State is equipped to receive transmissions 
Rehires, reportable under the program, are those          homepage at http://www.nhes.nh.gov/
                                                                                                                               this way). New Hampshire will make an exception 
employees  who  return  to  work  after  a  break  in 
                                                          Filing by Mail or Fax                                                and allow a Multistate Employer to file reports on 
services for at least 60 consecutive calendar days.       You may file "New Hire" Reports by mailing or faxing a copy 
                                                                                                                               paper if, for the reporting period, you are reporting 
                                                          of each employees' W-4 form, or an equivalent form approved          data on fifteen (15) individuals or less. If you are 
 What information do I report?                            or provided by NH Employment Security. Call (603) 229-4371           a Multistate Employer who has opted to report to 
• Federal Employer Identification Number                  or 1-800-803-4485 for a copy of the Department's form, or 
                                                                                                                               one State, you must  provide notification of the 
• NHES Employer Account Number (if any)                   for approval of a form you've created. To report independent 
                                                                                                                               State you have chosen to: 
• Employer's Name                                         contractors, you may use, a "Request for Taxpayer Identifica-
                                                                                                                               Secretary, Department of Health & Human
• Employer's Address                                      tion Number and Certification," also known as a W-9.
                                                                                                                               Services,  Multistate  Employer  Registration,  Box 
• Social Security Number (Not FEIN #)                     MAIL TO: NH Employment Security
                                                                                                                               509, Randallstown, Maryland, 21133
• Employee's/Contractor's Complete Name                   PO Box 2092 Concord, NH 03302-2092
• Employee's Home/Contractor's Home or                    Attn: New Hire Program
                                                                                                                               Questions or for more information
   Business Address: Physical Location,                   Tel: (603) 229-4371 or 1-800-803-4485
   (Not PO Box)                                                                                                                Tel: (603) 229-4371 or 
                                                          Fax: (603) 224-0825
• First Day of Hire                                       Toll Free Fax: 855-253-9072                                          1-800-803-4485
• Work State                                              You may also file "New Hire" Reports by magnetic media (CD ).        or
• Type of Hire (employee or contractor)                   If  you  decide  and/or  are  required  to  file  your  "New  Hire"  Visit our website:
                                                          Reports  by  magnetic  media,  you  must  make  two  monthly         www.nhes.nh.gov/
                                                          transmissions which are not less than 12 days nor more than 
                                                                                                                               forms/employers.htm
                                                          16 days apart. For more information about filing     reports 
                                                          magnetically, contact the NHES Supervisor of "Data Prepara-
                                                          tion" at (603) 228-4011

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