N.H. Admin. Code § Emp 304.02

Current through Register No. 45, November 7, 2024

Section Emp 304.02 - Reimbursing Employers

(a) This rule shall govern the liability of reimbursing employers pursuant to RSA 282-A:69- 282-A:73.

(b) Benefits which are paid by the Department and not chargeable to the Unemployment Compensation Trust Fund, US Department of Labor or Work sharing employer shall either be reimbursed to the Fund by reimbursing employers or charged to a taxpaying employer's separate account.

(c) Pursuant to RSA 282-A:2, I, the base period shall consist of the first 4 out of the last 5 completed calendar quarters immediately preceding the individual's benefit year unless an alternate base period is used. Pursuant to RSA 282-A:2, II, the alternate base period shall consist of the last four completed calendar quarters immediately preceding the individual's benefit year.

(d) Whenever benefits are paid to a claimant as a result of annual earnings from a reimbursing employer, such reimbursing employer shall reimburse the trust fund for benefits paid to such claimant in the same proportion as the annual earnings from such reimbursing employer bear to the total amount of annual earnings in the claimant's applicable base period. The amount of benefits, if any, the claimant is entitled to receive on the basis of wages paid to such claimant by a taxpaying employer shall be determined and charged to such employer's separate account in accordance with RSA 282-A:74-75.

(e) A reimbursing employer that elects to become a taxpaying employer and to pay contributions shall continue to be liable for reimbursement of all benefits paid to a claimant which are based on annual earnings from such employer in such claimant's base period prior to the effective date of the employer's election to pay contributions. The percentage of benefits reimbursed by such employer shall be equivalent to the percentage of annual earnings from such employer as a reimbursing employer during such claimant's base period.

(f) Reimbursing employers shall make payments of reimbursement in lieu of contributions by the last day of the month following the month in which demand for payment is mailed.

(g) A reimbursing employer that appeals a determination of the department and prevails or otherwise succeeds on appeal shall be liable for reimbursement of all benefits paid notwithstanding any overpayment created except for that portion of the overpayment which has been recovered from the claimant.

(h) A reimbursing employer shall be credited with sums otherwise collected for benefits paid pursuant to RSA 282-A:73 unless such reimbursing employer failed to comply with RSA 282-A:45, III, Emp 303.08(c)-(f), RSA 282-A:45-a, III, Emp 303.13(b)(c)(e)(f)(h)(i), or Emp 303.13(m).

(i) Pursuant to RSA 282-A:44, determinations shall clearly set forth the calculation of benefit charges and the dollar amount to be billed to any reimbursing employer or charged to any employer's separate account.

N.H. Admin. Code § Emp 304.02

#2234, eff 1-1-83; amd by #2490, eff 10-1-83; amd by #2555, eff 12-23-83; amd by #2930, eff 12-21-84, EXPIRED: 12-21-90

New. #5138, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05

New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06

New. #8625, eff 5-6-06; ss by #8797, INTERIM, eff 1-12-07, EXPIRED: 7-11-07

New. #8947, eff 7-21-07; renumbered by #10081 (formerly Emp 303.02 )

Amended by Volume XXXV Number 49, Filed December 10, 2015, Proposed by #10973, Effective 11/12/2015, Expires11/12/2025.