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RSA 282-A:15 · Wages

282-A:15 Wages. –

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I.

"Wages" means every form of remuneration for personal services paid or payable to a person directly or indirectly by his employing unit, including salaries, commissions, bonuses, and the reasonable value of board, rent, housing, lodging, payment in kind and similar advantages estimated and determined in accordance with the rules of the commissioner of the department of employment security.

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II.

The term "wages" shall not mean and shall not include:

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(a)

The amount of any payment to an alien unless said alien was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d)(5) of the Immigration and Nationality Act).

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(b)

The amount of any payment made to, or on behalf of, an individual in its employ under a plan or system established by an employing unit which makes provisions for individuals in its employ generally or for a class or classes of individuals in its employ (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of any of the following:

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(1)

Retirement.

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(2)

Sickness or accident disability paid to an individual by any third party or any entity other than the individual's employer or employing unit.

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(3)

Medical and hospitalization expenses in connection with sickness or accident disability.

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(4)

Supplemental unemployment plan as defined in RSA 282-A:3-a.

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(5)

Death, provided the individual in its employ

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(i)

Has not the option to receive, instead of provision for such death benefit, any part of such payment or, if such death benefit is insured, any part of the premiums (or contributions to premiums) paid by the employing unit, and

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(ii)

Has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit or to receive a cash consideration in lieu of such benefit either upon his withdrawal from the plan or system or policy of insurance or of his employment with such employing unit.

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(c)

Any amounts paid by an employing unit under the provisions of section 3101 of the Internal Revenue Code of 1954 without having deducted the same from the remuneration of individuals in its employ.

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(d)

Any amounts received from the federal government by members of the national guard and organized reserve, as drill pay, including longevity pay and allowances.

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(e)

Any amounts paid under the Comprehensive Employment and Training Act (29 U.S.C. 801) for services in public service employment (29 U.S.C. 802) unless federal funds are furnished to pay the cost of any and all unemployment compensation paid as a result of such services. The prime sponsor under the federal act shall be liable for any sums due under this chapter. Source. 1937, 178:1. 1939, 138:1-7. 1941, 103:1-11. RL 218:1. 1943, 56:1. 1945, 16:1; 58:1; 138:1-7. 1947, 59:1-6. 1949, 185:1-4; 262:1. 1950, 5, part 18. 1951, 34:1; 36:1; 105; 140:1, 2. 1953, 209:1. RSA 282:1(N). 1955, 141:1-6. 1957, 118:1; 313:1-3. 1961, 88:1-6. 1963, 194:1, 2. 1967, 400:2, 3. 1969, 460:1, 3. 1971, 156:1, 2, 4-16. 1973, 118:1; 589:7. 1975, 90:1; 393:1. 1977, 441:6. 1979, 328:10. 1981, 408:3; 416:3. 1983, 457:2. 1989, 267:2, eff. July 25, 1989.

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Source note

Source. 1937, 178:1. 1939, 138:1-7. 1941, 103:1-11. RL 218:1. 1943, 56:1. 1945, 16:1; 58:1; 138:1-7. 1947, 59:1-6. 1949, 185:1-4; 262:1. 1950, 5, part 18. 1951, 34:1; 36:1; 105; 140:1, 2. 1953, 209:1. RSA 282:1(N). 1955, 141:1-6. 1957, 118:1; 313:1-3. 1961, 88:1-6. 1963, 194:1, 2. 1967, 400:2, 3. 1969, 460:1, 3. 1971, 156:1, 2, 4-16. 1973, 118:1; 589:7. 1975, 90:1; 393:1. 1977, 441:6. 1979, 328:10. 1981, 408:3; 416:3. 1983, 457:2. 1989, 267:2, eff. July 25, 1989.

Source history

  • 1937, 178:1
  • 1939, 138:1-7
  • 1941, 103:1-11. RL 218:1
  • 1943, 56:1
  • 1945, 16:1; 58:1; 138:1-7
  • 1947, 59:1-6
  • 1949, 185:1-4; 262:1
  • 1950, 5, part 18
  • 1951, 34:1; 36:1; 105; 140:1, 2
  • 1953, 209:1. RSA 282:1(N)
  • 1955, 141:1-6
  • 1957, 118:1; 313:1-3
  • 1961, 88:1-6
  • 1963, 194:1, 2
  • 1967, 400:2, 3
  • 1969, 460:1, 3
  • 1971, 156:1, 2, 4-16
  • 1973, 118:1; 589:7
  • 1975, 90:1; 393:1
  • 1977, 441:6
  • 1979, 328:10
  • 1981, 408:3; 416:3
  • 1983, 457:2
  • 1989, 267:2, eff. July 25, 1989

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