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All New Hampshire employers must report every newly hired and rehired employee to New Hampshire Employment Security (NHES).

Independent contractors must also be reported if they operate as sole proprietors and are expected to receive more than $2,500 for services under one or more contracts during a calendar year.

Multistate Employers: If you are an employer with employees in more than one state, you have two options for reporting their new hires:

• Report newly hired employees to the state where they work, or
• Select one state where your employees work and report all new hires to the selected state.

• Online (Recommended): Submit new hire reports through the NHES Web Tax and New Hire Reporting System.
• Fax: 603-224-0825
• Mail: NHES - New Hire Program,
  PO Box 2092, Concord, NH 03302-2092

Form DES 200:

Employer Quarterly Tax and Wage Report

Employers liable under the New Hampshire Unemployment Compensation Law must file Form DES 200 each calendar quarter to report employee wages and unemployment insurance contributions.

• File Form DES 200 even if no wages were paid during the reporting quarter.
• Employers with 50 or more employees must file wage reports electronically.
• Report the monthly count of covered employees who worked or received pay during the payroll period that includes the 12th day of each month.

• Online (Recommended): File Form DES 200 through the NHES Web Tax System.
• Mail: NH Employment Security,
  Attn: Cashier, PO Box 2058,
  Concord, NH 03302-2058

The due date to file Form DES 200 is the last day of the month following the end of the calendar quarter.

Quarterly:

• Q1: April 30
• Q2: July 31
• Q3: October 31
• Q4: January 31

• Employers may be subject to a civil penalty of up to $25 for each newly hired or rehired employee they fail
  to report.
• If an employer conspires with an employee to avoid the reporting requirement, the penalty may increase to up to $500 per unreported employee.

To correct a New Hire Report, contact the NHES New Hire Program with the updated employee information or submit the corrected information through the NHES Web Tax and New Hire Reporting System, if applicable.

• Late Filing: If Form DES 200 is filed after the due date, a late filing fee of 10% of the tax due may apply, with a minimum penalty
  of $25.
• Late Payment: A 10% penalty may apply to unpaid unemployment insurance contributions.
• Interest: Interest accrues on unpaid unemployment insurance contributions until the balance is paid in full, as provided under New Hampshire law.

To correct Form DES 200, file an amended quarterly report through the NHES Web Tax System or submit the corrected report to New Hampshire Employment Security (NHES).

Report the corrected wage and unemployment insurance information for the applicable quarter and pay any additional contributions, penalties, or interest due.