{"data":{"id":"us-nh/rsa-282-a-142","jurisdiction":"us-nh","citation":"RSA 282-A:142","heading":"Late-Filing Fee; Filing Extensions.","body":"Commencing with reports due beginning with the third calendar quarter of 2001:\nI. If any employer subject to payment of contributions as provided in RSA 282-A:69, I, fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to 10 percent of the contributions due thereon but not less than $25 for each such failure.\nII. If any employer electing to reimburse the fund as provided in RSA 282-A:69, II fails to file any required report on the date on which it is due, as prescribed by the commissioner of the department of employment security in a rule, the employer shall pay a fee for such failure equal to .001 of the gross wages paid during the quarter covered by such report but not less than $25 for each such failure.\nIII. The state, county, city, town, or other political subdivision that elects to reimburse the fund pursuant to RSA 282-A:70 and RSA 282-A:71, I shall pay a fee of $25 for each failure to file any report on the date on which it is due as prescribed by the commissioner of the department of employment security in a rule.\nIV. Upon timely application and payment of a fee of $50, the time for filing any such report may be extended 30 days. All fees shall be paid into the contingent fund provided in RSA 282-A:140.\nV. All filing fees may be collected in any manner provided for the collection of contributions in this subdivision or in RSA 282-A:161-168 or by RSA 80.","path":["Title XXIII: LABOR","Chapter 282-A: UNEMPLOYMENT COMPENSATION","Collection of Contributions"],"source_url":"https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-142.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T14:44:46Z","sha256":"badc6da37bfdc64aee286badfb2dfd89a668a7fc2ad70c0f3fa343c89e327968","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-282-a-141","next":"us-nh/rsa-282-a-143"},"notice":"GroundRules: Original legal text. Not legal advice."}