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YOU CAN FILE THIS REPORT ONLINE INSTRUCTIONS FOR PREPARING QUARTERLY TAX AND WAGE REPORT
AT www2.nhes.nh.gov/webtax
FILING A REPORT - The law requires a liable employer to file a Quarterly Tax and Wage Report and to pay contributions due on or before the last day of the month
following the close of the calendar quarter.
Must send back original (no photocopies). Must be typewritten or printed in black ink in all capital letters. Do not print commas, decimals, $ signs, or
dashes.
Employers reporting 50 or more employees must file their wage reports electronically (Rule EMP 302.02(d). Please file using our online WEBTAX application at
www2.nhes.nh.gov/webtax or on magnetic media suitable for computer processing. Visit our website for more information on magnetic media reporting.
A REPORT MUST BE FILED EVEN IF NO WAGES WERE PAID DURING THE CALENDAR QUARTER. JUST ENTER ZEROS ON LINE 8.
AMENDED REPORT - This tax report cannot be used to amend prior quarters. Please contact the Department for adjustment forms.
PART 1 (TAXES)
Lines 1- 6. Self explanatory. Line 12. ADMINISTRATIVE CONTRIBUTION (AC) DUE: Multiply amount in
line 10 by the rate shown. (Do not include this portion of your
Line 7. Enter for each month in the quarter, the number of all full and payment on your FUTA form)
part-time covered workers who earned or received wages in
New Hampshire during the pay period which includes the 12th of each Line 13. TOTAL TAX DUE - The total of lines 11 and 12 is the total tax due to the
month. This count will include all employees regardless of the total State of NH.
of wages paid thus far in the calendar year. Enter zeros if there is no
employment for a month. Example line 10 Taxable wages = $14,000.00
line 11 X UI Tax Rate 3.5% = $490.00
Line 8. GROSS WAGES PAID FOR QUARTER - Enter the total of all wages, line 12 X AC Tax Rate 0.2% = $28.00
including commissions and bonuses, paid to every individual,
including corporate officers who rendered services (as defined by the line 13 TOTAL TAX DUE = $518.00
law) during the quarter. Include value of payment in kind, e.g. room (if under $1.00, no payment due)
and meals. Note: Report all wages paid to part-time and temporary
employees. Tips received directly from a customer reported in writing Line 14. INTEREST ON TAX DUE - Interest is due on the tax if not paid in a
to the employer must be reported as wages as must tips received and timely manner.
distributed by the employer.
Line 15. PENALTY FOR A DELINQUENT REPORT - A report not submitted timely
Line 9. LESS WAGES PAID IN THIS QUARTER IN EXCESS OF THE TAXABLE is subject for a late filing fee. Reports to be considered timely must be
WAGE BASE - For each employee, who has earned in excess of the post marked no later than the first day of the month next succeeding
taxable wage base thus far in the calendar year enter the amount in the due date. If a postage meter is used must be received within 4
excess of the base (shown in line 9) that was paid during the quarter business days next succeeding the due date. A 30 day extension
covered by this report (see sample worksheet at the bottom of the can be applied for $50. Must reach us before due date along with
page). contributions due.
Line 10 NET TAXABLE WAGES - Deduct the amount shown in item 9 from Line 16. This line will contain any balance due or credit on the account.
the amount in line 8. The difference represents total taxable wages.
Line 17. Add tax report lines 13, 14, 15, and 16. Pay this amount.
TAXABLE WAGE BASE If the amount is less than $1.00, no payment is necessary.
$8,000 1994 - 2009 Quarters $12,000 All 2011 Quarters
$10,000 All 2010 Quarters $14,000 All 2012 Quarters Line 18. Each return shall be signed by the preparer and the taxpayer or
and after duly authorized Representative.
Line 11. UNEMPLOYMENT INSURANCE (UI) TAX DUE THIS QUARTER - Multiply
amount shown in item 10 by the UI tax rate shown. (This is the only
portion of your payment which is reportable to the IRS on your 940 or
940 EZ Federal Unemployment Tax Return - FUTA)
Example: John Doe, the only employee, earns $6,000 per quarter. His wages should be reported as shown:
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
GROSS (Line 8) $6,000 $6,000 $6,000 $6,000
EXCESS (Line 9) $0 $0 $4,000 $6,000
TAXABLE (Line 10) $6,000 $6,000 $2,000 $0
SUCCESSOR EMPLOYERS - Determined by this department may use an employee’s wages previously reported by a predecessor employer when determining excess
wages within the same calendar year.
MULTI-STATE EMPLOYERS - Whose employees work in two or more states in one year, should use all of an individual’s wages previously reported in another state when
determining excess wages reportable in the calendar year.
PART 2 (WAGES)
Lines 19-22. Enter employee’s Social Security Number, last name, first initial, and total gross wages paid during the quarter.
Line 23 Enter the total wages listed on this page. Each additional page listing must also have a page total.
Line 24. Enter the total wages paid during the quarter. This entry must be the same as line 8, part 1 of this report.
Mail report to NH Employment Security Attn: Cashier PO Box 2058 Concord, NH 03302-2058. For Assistance Call (603) 224-3311 website: www.nhes.nh.gov
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