Section Emp 304.11 - Transfers of Experience and Assignment of Rates(a) These rules shall govern transfers of experience and assignment of rates pursuant to RSA 282-A:91-a.(b) The percentage of transfer of an employer's trade, business, or workforce shall be calculated as the percentage that the gross wages attributable to the transferred portion for the 4 completed calendar quarters immediately preceding the quarter in which the transfer occurred bears to the total gross wages of the transferor for the same period.(c) The department shall calculate rates for purposes of RSA 282-A:91-a,I(a)(1) as follows: (1) The percentage of transfer shall be applied to the experience rating balances and payroll of the transferor effective upon the date of transfer of the portion of the business;(2) The amounts resulting from the applications in Emp 304.11(c)(1) shall be subtracted from the experience rating balances and payroll of the transferor;(3) The department shall recalculate the transferor's contribution rate based on the transferor's remaining experience rating balances and payroll;(4) If the transferee was not subject to RSA 282-A prior to the transfer then the department shall calculate the transferee's contribution rate based on the balances subtracted from the transferor's experience rating balances and payroll; and(5) If the transferee was subject to RSA 282-A prior to the transfer then the department shall calculate the transferee's contribution rate by adding the transferee's experience rating balances and payroll effective on the date of the transfer to the balances subtracted from the transferor's experience rating balances and payroll.(d) If the department determines pursuant to RSA 282-A:91-a,I(a)(2) and (d) that a substantial purpose of the transfer of trade, business, or workforce was to obtain a reduced liability for contributions the department shall calculate both the transferor's and transferee's contribution rates by combining the transferor's and transferee's experience rating balances effective on the date of transfer and assigning the combined rate to each employer.(e) The rates calculated by the department pursuant to Emp 304.11(c) and Emp 304.11(d) shall be effective upon the date of the transfer.(f) Transferee employers shall be entitled to use the wages paid by transferor employers for purposes of calculating taxable wages only to the extent the department has transferred experience under Emp 304.11(c).(g) The department shall consider a management company which contracts with any employer to report the wages of managed employees to:(1) Have common management and control with: b. Any other management company with which such employer contracts for the same purposes in the future; and(2) Be subject to calculation of its contribution rate under Emp 304.11(c) and Emp 304.11(d).N.H. Admin. Code § Emp 304.11
#8946, eff 7-21-07; renumbered by #10081 (formerly Emp 303.11 )
Amended by Volume XXXV Number 49, Filed December 10, 2015, Proposed by #10973, Effective 11/12/2015, Expires11/12/2025.