New Hampshire 2024 Regular Session

New Hampshire House Bill HB1315

Introduced
12/6/23  
Refer
12/6/23  

Caption

Relative to the definition of wages for purposes of unemployment compensation.

Impact

If enacted, HB 1315 would introduce notable changes in how wages are reported for unemployment tax purposes. Employers would need to report what a sub-minimum wage earner would have earned if paid the prevailing minimum wage, which could necessitate a notable shift in payroll accounting practices. This could particularly affect state, county, and local government entities as well as for-profit businesses that employ sub-minimum wage workers. The Department of Employment Security has indicated that the fiscal impact is indeterminable, suggesting that it could vary significantly across different sectors and employment types.

Summary

House Bill 1315 aims to amend state law regarding the definition of wages for unemployment compensation purposes. The bill specifically addresses how wages are calculated for sub-minimum wage earners and tipped employees, ensuring that their compensations are assessed based on the prevailing minimum wage or the higher amount that includes tips. This adjustment seeks to clarify and standardize the reporting requirement for employers, potentially impacting a broad spectrum of workers, particularly in the service industry where tips form a significant part of income.

Sentiment

The sentiment surrounding HB 1315 appears to be a mix of cautious optimism and concern. Supporters of the bill argue that it brings much-needed clarity to wage definitions in the context of unemployment benefits, which can protect vulnerable workers who rely on tips. However, there are apprehensions about the practicality of calculating unemployment benefits based on theoretical earnings, leading to potential conflicts with existing laws and compliance challenges for employers.

Contention

Notably, contention arises primarily from the clause requiring an employer to report earnings that may conflict with what the employee has actually earned, potentially complicating the unemployment insurance calculations. Critics express concerns regarding the feasibility of implementing such changes without further guidance and clarity from the state. This clash emphasizes the need for a comprehensive understanding of how such modifications can comply with federal regulation standards while meeting state objectives.

Companion Bills

No companion bills found.

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