CHAPTER 129
HB 1478 – FINAL VERSION
2006 SESSION
08/09
HOUSE BILL 1478
AN ACT relative to penalties for employers who give false or incomplete required information about employees to the department of employment security and establishing an amnesty period for certain unpaid contributions.
SPONSORS: Rep. Infantine, Hills 13; Rep. Bishop, Rock 2; Rep. Bridle, Rock 15
COMMITTEE: Labor, Industrial and Rehabilitative Services
This bill changes penalties for employers who give false or incomplete required information about employees to the department of employment security.
The bill also establishes an amnesty period on payment of penalties and interest on unpaid contributions owed to the department of employment security.
This bill was requested by the department of employment security.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06-2985
08/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT relative to penalties for employers who give false or incomplete required information about employees to the department of employment security and establishing an amnesty period for certain unpaid contributions.
Be it Enacted by the Senate and House of Representatives in General Court convened:
129:1 Falsity By Employer. Amend RSA 282-A:166, I (i) to read as follows:
(i) Who violates or attempts to violate RSA 282-A:91-a shall be guilty of an offense as provided in paragraph II[.]; or
(j) Who fails or refuses to furnish a report which includes every individual who performed services in employment for the time period applicable to such report.
129:2 Penalties for Failure or Refusal to Make Contributions or Reports. Amend RSA 282-A:166-a to read as follows:
282-A:166-a Penalties for Failure or Refusal to Make Contributions or Reports. In the discretion of the commissioner or an authorized representative, violations of RSA 282-A:166, I(c) and (d) may subject the person to a penalty of not less than $100 or more than the amount of the contributions then or subsequently determined by the commissioner to be due. For violations of RSA 282-A:166, I(h) a penalty of not less than $100 nor more than $500 for each day of failure or refusal to file. For violations of RSA 282-A:166, I(j) a penalty of up to $25 for each such individual not reported may be imposed for each calendar day such violation continues. For violations of all other subparagraphs of RSA 282-A:166, I, a penalty of not less than $100 nor more than $500 may be imposed. All penalties imposed under this section shall be in addition to late filing fees and interest charges due under other sections of this chapter. Any proceeding or action taken against a person under this section shall be in lieu of and not in addition to any proceeding or action taken under RSA 282-A:166. Persons found subject to this section may appeal in the manner set forth in RSA 282-A:95-98.
129:3 Amnesty. Notwithstanding the provisions of any other law, with respect to contributions administered by the department of employment security, an amnesty from the assessment or payment of all penalties and of interest greater than ½ percent per month shall apply with respect to unpaid contributions reported and paid in full during the period from July 1, 2006, through and including October 31, 2006, regardless of whether previously assessed. This amnesty shall only apply to contributions due but unpaid on or before October 31, 2006.
129:4 Effective Date. This act shall take effect July 1, 2006.
Approved: May 19, 2006
Effective: July 1, 2006