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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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