N.H. Code Admin. R. Emp 302.03
Tips and Gratuities
Effective Sep 22, 2014#2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90 New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05 New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06 New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.03); ss by #10673, eff 9-22-14Commissioner, Department of Employment Security
(a) Tips and gratuities reported to the employer in writing shall be wages under RSA 282-A for all purposes, including, but not limited to:
- (1) Annual earnings;
- (2) Wage reports for "partial" benefits;
- (3) The calculation of wages for contributions both as to the amount of contributions due on each report and the maximum amount of wages subject to contributions.
- (b) Tips and gratuities shall be included in every employer’s separate account and shall be used to compute the employer's average payroll in merit rate calculations.
- (c) Claimants shall report, when filing a claim for unemployment compensation, the amount of tips and gratuities received.
Source. #2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90 New. #5142, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05 New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06 New. #8625, eff 5-6-06; renumbered by #10081 (formerly Emp 301.03); ss by #10673, eff 9-22-14