NEW HAMPSHIRE EMPLOYMENT SECURITY                                                                                   
                                                                                                                                       
                                     45 S  OUTH  RUIT  TREETF S                                                                        
                                     CONCORD NH 03301-4857  

 INSTRUCTIONS FOR PREPARATION OF EMPLOYER STATUS REPORT (NHES 0037) 
  
      Any employing unit engaged in two or more separate enterprises must include information 
      on each enterprise in this report. An individual having an interest in two separate 
      organizations, such as a partnership in a restaurant plus an incorporated construction 
      company, must file separate reports for each organization. 
 
 ITEM 
  
 3.   Under principal activity, enter type of business in which engaged, such as manufacturing, 
      wholesale or retail trade, mining, construction, real estate, insurance, finance, transportation, 
      communications, personal services, business or professional services, etc. 
 
 3a.  Under principal products, processes or services, describe exact nature of business. If 
      construction, enter type of construction; for example, house building, road bridge, etc. If 
      manufacturing, state principal products; for example, "men's and boy's knit underwear," 
      instead of "underwear." If wholesale or retail trade, state type of establishment operated; for 
      example, manufacturer's sales branch, assembler of form products, petroleum bulk tank 
      station, commission merchant, grocery store, hardware store, automobile sales agency, filling 
      station, restaurant, etc. Specify principal commodities sold. If engaged in other activity, specify 
      exact type, such as taxicab, security broker, insurance agent, real estate agent, barber shop, 
      advertising agency, etc. Be specific in description. 
 
 10.  This item refers to reports filed under provisions of the Federal Unemployment Tax Act (FUTA) 
      which requires certain employers to file with the Internal Revenue Service an Annual Federal 
      Return of Employment (Form 940). For any year a Form 940 was required, a New Hampshire 
      employing unit is subject to the NH Unemployment Compensation Law. Do not confuse FUTA 
      with FICA Social Security Law. 
 
 12-14  Proprietors and partners wages are not reportable and not taxable. Limited Liability Members 
      wages are not reportable and not taxable unless the LLC has elected to be treated as a 
      corporation. 
 
      Service performed by an individual in the employ of such individual's son, daughter, or spouse, 
      and service performed by a child under the age of 21 in the employ of the child's father or 
      mother is exempt. (This exemption does not apply to corporations) effective 1/1/97. 
 
      The remaining items are considered to be self-explanatory. 
      If you need more information, call the Status Unit of this Department, in Concord,  
      at 603-228-4038.
      
 NHES is a proud member of America’s Workforce Network and NH Works. NHES is an Equal Opportunity Employer and complies 
  with the Americans with Disabilities Act. Auxiliary Aids and Services are available on request of individuals with disabilities.  
                                                                                                                                   NHES  0038 
  Telephone (603) 224-3311    Fax (603) 228-4145    TDD/TTY Access: Relay 1-800-735-2964    Web site: www.nhes.nh.gov              R-8/08
                                          

                   GENERAL INFORMATION 
 
Regardless of the date on which it becomes an employer, and regardless of the number of individuals in its 
employ, contributions are due on all employment furnished from January 1of the calendar year in which any 
employing unit meets the conditions listed below. RSA 282:A-8 
 
 Employing units include proprietorships, partnerships, corporations, limited liability 
 companies, associations, estates, trustees, receivers and other legal entities. 
  
 An employing unit becomes an "employer" when it meets certain specified conditions set 
 forth in the Law. In general, an "employee' becomes covered by any of the following means: 
  
 Having one or more persons working for some part of a day in 20 different weeks, not 
 necessarily consecutive, in a calendar year; 
  
 Having paid gross wages of $1,500 in any quarter of a calendar year; 
  
 Being liable under the Federal Unemployment Tax Act and providing employment as 
 defined in New Hampshire Law; 
  
 Successorship (acquiring the business of an employer already covered. 
  
 Having paid total cash wages of $ 1,000 or more (for all household employees) in a 
 calendar quarter. 
 
 Having paid wages of $20,000 or more for agricultural labor in a calendar quarter or have  
 10 or more employees in 20 different weeks during the calendar year.