New Hampshire § 282-A:89 Recomputation

New Hampshire Statutes

§ 282-A:89 — Recomputation

New Hampshire § 282-A:89

Title XXIIILABOR

Ch. 282-AUNEMPLOYMENT COMPENSATION

SubdivisionContributions

This text of New Hampshire § 282-A:89 (Recomputation) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 282-A:89 (2026).

Text

Except as otherwise provided in this subdivision, whenever through inadvertence, mistake or any other means erroneous charges or credits are found to have been made to an employer's account, the same shall be readjusted as of the date of discovery. Such readjustment shall not affect any computation or rate assigned prior to the date of discovery, but there shall be an immediate recomputation, in accordance with the applicable provisions of this subdivision, of such employer's account with notice to the employer of the result thereof. If such recomputation results in a contribution rate either higher or lower than that rate in effect on the date of discovery, such new rate shall become effective and applicable to taxable wages as of the first day of the quarter next succeeding the quarter i

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Except as otherwise provided in this subdivision, whenever through inadvertence, mistake or any other means erroneous charges or credits are found to have been made to an employer's account, the same shall be readjusted as of the date of discovery. Such readjustment shall not affect any computation or rate assigned prior to the date of discovery, but there shall be an immediate recomputation, in accordance with the applicable provisions of this subdivision, of such employer's account with notice to the employer of the result thereof. If such recomputation results in a contribution rate either higher or lower than that rate in effect on the date of discovery, such new rate shall become effective and applicable to taxable wages as of the first day of the quarter next succeeding the quarter in which the discovery is made.

Legislative History

1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(14). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.