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What is the definition of an "employer" by magnetic medium or electronically (if the
under the "New Hire" Program? state is equipped to receive transmissions this RepoRting
The legislation provides that an "employer" for way). New Hampshire will make an exception
"new hire" reporting purposes is the same for and allow a multi state employer to file reports
Federal Income Tax purposes (as defined by on paper if, for the reporting period, you are independent
Section 3401(d) of the Internal Revenue Code reporting data on fifteen (15) individuals or
of 1986), including any governmental entity, less. If you are a multi state employer who has
labor organization, limited liability company, opted to report to one state, you must provide ContRaCtoRs
or employing unit as defined in RSA 282 A:7. notification of the state you have chosen to:
Secretary, Department of Health & Human
Under the "New Hire"
My contract with the independent contractor Services, Multi state Employer Registration,
totals more than $2500, but part of it is for materi- Box 509, Randallstown, Maryland 21133. Program
als, is it reportable?
Maybe, but only if the contract clearly delin- If you are a multi state employer who chooses
eates the portion for labor or services apart to report to each respective state, make sure
from any other aspect such as parts or ma- you know the specific filing requirements of
terials, and the portion for labor or services each state as they are not all the same. Many
exceeds $2500. If, for example you have a states do not have a requirement to report
contract with an independent contractor for independent contractors like New Hampshire
a total of $3000 and the contract is broken does. If you choose to report all of your "new
down as $1000 for labor and $2000 for parts hire" activity to New Hampshire, you must
and materials, it isn't reportable. If however, include all independent contractors who
$2600 was for labor and $400 was for parts and fall within the New Hampshire guidelines
whether or not the work is performed in New
materials, it would be reportable. This brochure highlights an
Hampshire.
employer's requirement to report
If the independent contractor uses subcontrac-
tors, am I responsible for reporting them too? independent contractors. For
No. Actually, the independent contractor, as For More Information information regarding the reporting
the employer of the subcontractors, would Tel: (603) 229-4371
of employees under the "New Hire
be responsible for reporting his or her "subs"
once they exceed $2500. or 1-800-803-4485 Reporting Program," please call
Visit our website: (603) 229-4371 or
What do I do if I am an employer who conducts
1-800-803-4485, and ask for the
business in more than one state? www.nhes.nh.gov/forms/employers.htm
If you have employees performing work in "New Hire" Brochure (NHES 0082).
more than one state, or you conduct business
in more than one state, you are a "multi state"
employer. If you are a multi state employer, NH Employment Security is an Equal Opportunity Employer
you have the option to report the "new hire" and complies with the Americans With Disabilities Act.
activity relative to each particular state, or Auxiliary aids and services are available upon
you may choose one state to report all of your request of individuals with disabilities.
"new hire" activity. If one state is chosen, TDD/TTY ACCESS: RELAY NH 1-800-735-2964. NHES 0083
your "new hire" reports must be submitted R-12/17
