This note covers employee expense reimbursement in New Hampshire. It addresses covered costs, remote work, agreements, deadlines, and remedies. See the expense reimbursement practice guide for the broader topic.
Must an employer in New Hampshire reimburse employee business expenses?
New Hampshire employers must reimburse an employee for employment expenses incurred at the employer's request when the statutory conditions are met. Reimbursement is due within 30 days after the employee presents proof of payment.
Sources for this answer
N.H. Rev. Stat. Ann. § 275:57, I requires reimbursement of qualifying employer-requested employment expenses within 30 days after proof of payment.
I. An employee who incurs expenses in connection with his or her employment and at the request of the employer, except those expenses normally borne by the employee as a precondition of employment, which are not paid for by wages, cash advance, or other means from the employer, shall be reimbursed for the payment of the expenses within 30 days of the presentation by the employee of proof of payment.
See N.H. Rev. Stat. Ann. § 275:57, I
Which business expenses must a New Hampshire employer reimburse?
RSA 275:57, I covers expenses connected with employment and incurred at the employer's request, unless an exclusion or prior payment applies. It excludes expenses normally borne by the employee as a precondition of employment. It also applies only to expenses the employer has not paid through wages, a cash advance, or other means.
Sources for this answer
N.H. Rev. Stat. Ann. § 275:57, I covers employer-requested employment expenses but excludes normal preconditions of employment and expenses already paid by the employer.
I. An employee who incurs expenses in connection with his or her employment and at the request of the employer, except those expenses normally borne by the employee as a precondition of employment, which are not paid for by wages, cash advance, or other means from the employer, shall be reimbursed for the payment of the expenses within 30 days of the presentation by the employee of proof of payment.
See N.H. Rev. Stat. Ann. § 275:57, I
Must a New Hampshire employer reimburse remote-work costs such as home internet or a personal phone?
New Hampshire's reimbursement rule can cover remote-work costs when they are employment expenses incurred at the employer's request and meet its other conditions. Section 275:57, I does not name home internet, personal phones, or remote work. A cost normally borne by the employee as a precondition of employment falls outside the rule.
Sources for this answer
N.H. Rev. Stat. Ann. § 275:57, I requires reimbursement for qualifying employer-requested employment expenses and excludes normal preconditions of employment.
I. An employee who incurs expenses in connection with his or her employment and at the request of the employer, except those expenses normally borne by the employee as a precondition of employment, which are not paid for by wages, cash advance, or other means from the employer, shall be reimbursed for the payment of the expenses within 30 days of the presentation by the employee of proof of payment.
See N.H. Rev. Stat. Ann. § 275:57, I
Can an offer letter or expense policy in New Hampshire make the employee bear business expenses?
RSA 275:57, I requires reimbursement of qualifying expenses and does not state that an offer letter, policy, or agreement can waive that duty. The section does recognize expenses already paid through wages, a cash advance, or other means from the employer. A policy that merely assigns an unpaid qualifying expense to the employee does not match that stated payment condition.
Sources for this answer
N.H. Rev. Stat. Ann. § 275:57, I requires reimbursement when qualifying expenses have not been paid by wages, cash advance, or other employer means.
I. An employee who incurs expenses in connection with his or her employment and at the request of the employer, except those expenses normally borne by the employee as a precondition of employment, which are not paid for by wages, cash advance, or other means from the employer, shall be reimbursed for the payment of the expenses within 30 days of the presentation by the employee of proof of payment.
See N.H. Rev. Stat. Ann. § 275:57, I
What happens in New Hampshire if an employer does not reimburse expenses?
RSA 275:57, I requires payment within 30 days after the employee presents proof of payment. The department enforces the section as provided for wage claims under RSA 275:51. Employees may sue to recover unreimbursed expenses. A willful violation may lead to interest and a civil penalty of up to $1,000 per violation.
Sources for this answer
N.H. Rev. Stat. Ann. § 275:57, I sets a 30-day reimbursement deadline after the employee presents proof of payment.
I. An employee who incurs expenses in connection with his or her employment and at the request of the employer, except those expenses normally borne by the employee as a precondition of employment, which are not paid for by wages, cash advance, or other means from the employer, shall be reimbursed for the payment of the expenses within 30 days of the presentation by the employee of proof of payment.
See N.H. Rev. Stat. Ann. § 275:57, I
N.H. Rev. Stat. Ann. § 275:57, II provides for department enforcement and administration as for wage claims under RSA 275:51.
II. Enforcement and administration of this section by the department shall be as provided for wage claims under RSA 275:51.
See N.H. Rev. Stat. Ann. § 275:57, II
N.H. Rev. Stat. Ann. § 275:57, III permits an employee action in a court of competent jurisdiction to recover unreimbursed expenses.
III. An action by an employee to recover unreimbursed expenses may be maintained in any court of competent jurisdiction by any one or more employees for and in behalf of himself or herself, or themselves, or such employee or employees may designate an agent or representative to maintain such action.
See N.H. Rev. Stat. Ann. § 275:57, III
N.H. Rev. Stat. Ann. § 275:57, IV permits interest and a civil penalty of up to $1,000 per willful violation.
IV. An employer who willfully violates the provisions of this section may be assessed interest and a civil penalty of up to $1,000 per violation, which shall be deposited into the department of labor restricted fund established in RSA 273:1-b.
See N.H. Rev. Stat. Ann. § 275:57, IV
How does federal minimum-wage law limit unreimbursed expenses in New Hampshire?
Under 29 C.F.R. § 531.35, an employer that requires an employee to supply tools of the trade for the job violates the Fair Labor Standards Act in any workweek in which the employee's cost cuts into the minimum or overtime wages due. The regulation rests on the rule that wages count as paid only when they are paid free and clear, with no kick-back to the employer. On a touch screen, a tap shows all 2 sources in this group.
The federal rule is a floor, not a general duty to reimburse. It is breached only when an employer-required cost pushes the week's pay below the minimum or overtime wages due.
Sources for this answer
29 C.F.R. § 531.35 states that when an employer requires an employee to provide tools of the trade for the employer's work, the Fair Labor Standards Act is violated in any workweek in which the employee's cost of those tools cuts into the minimum or overtime wages required under the Act.
For example, if it is a requirement of the employer that the employee must provide tools of the trade which will be used in or are specifically required for the performance of the employer's particular work, there would be a violation of the Act in any workweek when the cost of such tools purchased by the employee cuts into the minimum or overtime wages required to be paid him under the Act.
See 29 C.F.R. § 531.35
29 C.F.R. § 531.35 states that wages are not considered paid unless they are paid finally and unconditionally, or free and clear.
Whether in cash or in facilities, “wages” cannot be considered to have been paid by the employer and received by the employee unless they are paid finally and unconditionally or “free and clear.”
See 29 C.F.R. § 531.35
29 C.F.R. § 531.35 states that the Fair Labor Standards Act's wage requirements are not met when an employee kicks back all or part of the wage to the employer or to another person for the employer's benefit.
The wage requirements of the Act will not be met where the employee “kicks-back” directly or indirectly to the employer or to another person for the employer's benefit the whole or part of the wage delivered to the employee.
See 29 C.F.R. § 531.35