N.H. Admin. Code § Rev 304.03 - Payroll Factor
(a) The total amount of compensation paid to
employees shall be determined based on:
(1)
The basis of the business organization's method of accounting; or
(2) The wages reported on the various state
unemployment tax returns.
(b) The method selected under paragraph (a)
above shall be used in a consistent manner.
(c) Business organizations making a change
under (a) above from one method to another, shall make all adjustments required
in order to prevent the inclusion of the identical wages in the payroll factor
for more than one taxable period.
(d) An employer and employee relationship
shall exist before compensation is included in the payroll apportionment
factor.
(e) The employer and
employee relationship shall exist when the individual for whom the services are
to be performed has the right to:
(1) Control
and direct the individual performing the activities in areas greater than the
overall results of the work; or
(2)
Determine the methods and individuals used in performing the
activity.
(f) Payment
made to, or on behalf of, independent contractors shall not be includible in a
business organization's payroll apportionment factor.
(g) A designation of employee or independent
contractor adopted by the individuals not factually supported shall not change
the relationship that actually exists for purposes of
RSA
77-A:3, I(b).
(h) Business organizations includible in a
combined group shall eliminate all intergroup payments for the use of another
group member's employees with only the compensation actually paid to the
employee being included.
(i) An
employee's compensation shall be included in a state's numerator when:
(1) The employee's base of operations is
located in that state;
(2) The
employee's activities are controlled from within that state in instances where
there is no base of operations; or
(3) That state is the employee's state of
residency in instances where:
a.There is no
base of operations; and
b.The
location from which the employee's activities are controlled cannot be
determined.
Notes
#2012, eff 5-5-82; ss by #2722, eff 5-23-84; ss by #4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 304.04)
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