New Hire Paperwork: New Hampshire
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Joyce Anne Grabel and James P. Reidy, Sheehan Phinney
- New Hampshire law requires that employers and employees complete specific paperwork at the time of hire. While many of the requirements are the same as under federal law, there are a number of state-specific requirements. See Documents to Provide to New Employees.
- New Hampshire's welfare reform legislation requires all employers to report certain information on new hires to New Hampshire Employment Security (NHES). See New Hire Reporting.
Documents to Provide to New Employees
In addition to documents required by federal law, New Hampshire requires that certain written information be exchanged between the employer and the employee at the time of hire.
In particular, employers must provide employees with notice the following:
- The rate of pay or salary;
- Frequency of pay: daily, weekly, biweekly, semimonthly, or yearly, or by commission;
- The day and place of payment;
- Specific methods used to determine wages; and
- Employment practices and policies with regard to paid vacations, holidays, sick leave, bonuses, severance pay, personal days, payment of the employees' expenses, pension, and all other fringe benefits.
Employees must acknowledge in writing their receipt of the above notices.
Documents to Obtain from New Employees
In New Hampshire, employers must receive the following information from employees:
- Signed permission from the parent or legal guardian of 16 and 17 year olds permitting the youth's employment. +N.H. Rev. Stat. Ann. § 276-A:4.
- Work certificate for youths between the ages of 12 and 15. +N.H. Rev. Stat. Ann. § 276-A:5.
- Written authorization for legal deductions from wages. +N.H. Rev. Stat. Ann. § 275:48.
- Consent to payment of wages by electronic fund transfer to a payroll card account, if applicable. +N.H. Admin. Rules, Lab 803.03.
New Hire Reporting
New Hampshire's welfare reform legislation requires all employers to report certain information on new hires to New Hampshire Employment Security (NHES). +N.H. Rev. Stat. Ann. § 282-A:117-a; +N.H. Admin. Rules, Emp 308.01. See Payroll > New Hire Reporting: New Hampshire.
When the new hire data is matched against the names of child support debtors on the state and national levels, the Office of Child Support Enforcement is able to locate and collect child support from noncustodial parents living in New Hampshire and in other states. Employers must report all new hires regardless of whether the individual has dependent children or owes child support.
Who Must File
Anytime an employer is required to give an individual a W-2 or a 1099 form, the employer must also report the new hire to NHES. +N.H. Rev. Stat. Ann. § 282-A:117-a ; +N.H. Admin. Rules, Emp 308.01. The law provides that, for new hire reporting purposes, an employer is the same for federal income tax purposes (as defined by Section 3401(d) of the Internal Revenue Code of 1986). The definition of employer includes the following:
- Governmental entities;
- Labor organizations;
- Limited liability companies; or
- Employing units as defined in +N.H. Rev. Stat. Ann. § 282-A:7.
For purposes of new hire reporting, New Hampshire defines new hires as:
- All newly hired employees;
- Rehired employees who return after performing no work for the employer for 10 consecutive weeks or more, if that employee was one for whom the employer was under an order to withhold child support when the employee last worked for the employer; and
- Individuals with whom an employer contracts for services if the individual is a sole proprietor or individual contractor and the employer expects to reimburse the contractor at least $2,500 for services for one or more contracts in a calendar years' time.
Contract for services include the following types of agreements:
- Formal; and
- Informal agreements.
Employers must file a new hire report with NHES within 20 days of the date of hire, which is the first day the individual performs services for wages or any other form of compensation, or performs under contract. Employers may file reports in hard copy or online. The following information is required:
- Employee's/contractor's complete name;
- Employee's home/contractor's home or business address;
- Employee's Social Security Number;
- Employer's name;
- Employer's address;
- Federal employer identification number; and
- NHES employer account number (if any).
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