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Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form DES 200

Form DES 200

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

New Hampshire Payroll Filing Requirements for New Hire and
Unemployment Insurance

Stay compliant with New Hampshire payroll tax filing requirements for new hire reporting and
unemployment insurance.

Forms Filing Requirements Filing Methods Due Date
New Hire Report

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
Within 20 days of the employee’s hire or rehire date.

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

Information Required to File

Know what information you need to file New Hampshire payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employee’s name
  • Employee’s address
  • Social Security Number (SSN)
  • Type of hire (W for employee or I for independent contractor)
  • Employer’s name
  • Employer’s address
  • Federal Employer Identification
    Number (FEIN)
  • NHES Employer Account Number
What to Report on Form DES 200?

What to Report on Form DES 200?

  • New Hampshire Employer Account Number
  • Federal Employer Identification
    Number (FEIN)
  • Total gross wages paid during the quarter
  • Monthly count of covered employees
  • Net taxable wages
  • Unemployment insurance (UI) tax and administrative contribution (AC) due
  • Employee names, Social Security Numbers (SSNs), and quarterly wages

Penalties and Corrections for New Hire and
Unemployment Insurance

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections
New Hire Report
  • 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.

Form DES 200
  • 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.

Frequently Asked Questions

Yes. Independent contractors must be reported if they operate as sole proprietors and you expect to pay them more than $2,500 for services under one or more contracts during a calendar year.

New Hampshire employers must submit a New Hire Report within 20 days of an employee's hire date. Timely reporting helps the state enforce child support obligations and maintain accurate
employment records.

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 and employee conspire to avoid the reporting requirement, the penalty may increase to up to $500 per unreported employee.

Yes. Multi-state employers may report all new hires to one designated state after registering with the Federal Office of Child Support Enforcement (OCSE).

All 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, even if no wages were paid during the quarter.

Form DES 200 must be filed quarterly by the last day of the month following the end of each
calendar quarter.

Quarter Due Date
Q1 (Jan – Mar) April 30
Q2 (Apr – Jun) July 31
Q3 (Jul – Sep) October 31
Q4 (Oct – Dec) January 31

Employers with 50 or more employees are required to submit quarterly wage reports electronically through the NHES Web Tax System. Employers with fewer than 50 employees may choose to file electronically or
by mail.

If Form DES 200 is filed after the due date, a late filing penalty of 10% of the tax due may apply, with a minimum penalty of $25. Interest and additional penalties may also apply to unpaid unemployment insurance contributions.

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