Get Your Mandatory DOL Posters - for free!

For Employers – Remember, you are required to conspicuously post various Department of Labor notices. The Department has recently sent out reminders that those mandatory posters are available, for free. Go to:

http://www.labor.state.nh.us/mandatory_posters.asp for further details.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

Employee Theft and Unemployment Benefits

An employer may terminate an employee for stealing, and the employee cannot collect unemployment benefits. Accordingly, the employer does not suffer any adverse impact on its unemployment tax rate. However, a recently passed law now allows employees who steal less than $500 from a previous employer to collect benefits, if they are laid off from their next job, and credits the employee for the time they worked at their previous job even though they were fired for stealing. According to a very helpful article in the New Hampshire Business Review for the week of August 27, 2010, the new law clarifies the term “gross misconduct” by removing the word “dishonesty” and replacing it with “theft of an amount greater than $500.” The NHBR article, written by Bob Sanders, provides a complete analysis of the change, and some interesting statistics on gross misconduct in the workplace.

-Submitted By Christopher Pyles, Employment Attorney
603-629-4725
cpyles@wiggin-nourie.com

New State Laws

The State Legislature has recently passed several bills that have become law and are now in full effect.

New Laws include SB416 and HB 1137. SB 416 clarifies the state minimum hourly wage applicable to tipped restaurant employees under R.S.A. 284:1 et. seq.

Additionally, HB1137 will allow an employer to withhold wages relating to legal plans and identity theft plans without financial advantage to the employer when the employee has given written authorization and the deductions are duly recorded, under R.S.A.

Legistlative update: SB325 is now a law

SB325 is now a law. The law effects hospitality businesses that serve alcohol by striking the prohibition that previously prevented a liquor licensee from allowing an intoxicated person to loiter on the premises. The licensee is still prohibited from allowing a "disorderly person on the premises."

Click to read the new law.

Lesser-Known Aspects of Health Care Reform

With a law spanning thousands of pages, it is no surprise there are components to health care reform receiving little attention. Here are a few:

* Small businesses with fewer than 25 full-time employees may be eligible for tax credits to purchase health insurance for their employees if the employer's workers have average wages of less than $50,000.

* Beginning January 1, 2011, nonprescription drugs cannot be reimbursed tax-free through a health savings account (HSA) for flexible spending account (FSA).

* Employers must provide an unpaid breastfeeding break for nursing mothers. Employers with 50 or more employees must provide a nursing location other than a bathroom that is shielded from view and free from intrusion by co-workers and the public.

* Employers will be able to offer employees rewards of up to 30% of the value of coverage for participating in wellness programs and meeting certain health-related standards, but this provision will not become effective until 2014.

* Effective January 1, 2011, employers must report the value of employer-provided health coverage on each employee's W-2 form.

Debates over wages and benefits, alcohol regulation, and taxes

Recent legislative activity includes debate over wages and benefits, alcohol regulation, and taxes.

Currently the Department of Labor prohibits an employer from passing costs for cashed checks onto an employee, and deems the employer liable for such expenses. HB 1502 would require an employer to instruct the bank or financial institution that transaction costs for cashing payroll checks drawn on that institution be charged to the employer’s account. The House Commerce Committee has voted to kill the bill. There is also a review of the level at which delivery drivers may be deemed “tipped employees.” The Senate Commerce Committee is discussing SB 416, to clarify that issue by making delivery drivers receiving at least $30 a month in tips “tipped employees” that may be paid accordingly.

There are several bills pertaining to alcohol regulation. For example, SB 745 proposes the removal of “external advertising” bans, and moves to allow off premises promotions for drink specials. Currently drink specials and happy hours may only be advertised within the premises. A hearing on SB 325 is also pending, to eliminate the prohibition against a liquor licensee from allowing an intoxicated person on their premises, as action may already be taken against any one at an establishment over serving a customer.

There are a number of tax bills being discussed, most prominently HB 1445 and SB 474, pertaining to the elimination of room and meal taxes on camp sites. The House Weighs and Means Committee has a majority vote to kill the House Bill, but the Senate Weighs and Means Committee has voted to recommend passage of the Senate Bill. The Department of Revenue Administration projects an estimated decrease of 3.5 million dollars in 2010 revenues if the tax is eliminated, and 4.1 million dollar decrease in 2011.