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RSA 282-A:8 · Employer

Title
XXIII: LABOR
Chapter
282-A · UNEMPLOYMENT COMPENSATION
Status
current
Official source linked
Yes
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282-A:8 Employer. – "Employer" means

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I.

Any employing unit which:

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(a)

For some portion of a day in each of 20 different calendar weeks in either the current or preceding calendar year, whether or not such weeks are or were consecutive, has or had in employment within a calendar year one or more individuals, irrespective of whether the same individual was in employment in each such day; or

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(b)

In any calendar quarter in either the current or preceding calendar year caused gross wages for services in employment to be paid or payable in the amount of $1,500 or more;

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II.

Any other employing unit subject for either the current or preceding calendar year to the tax levied by the Federal Unemployment Tax Act as amended;

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III.

Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade or business, or substantially all the assets of another employing unit which at the time of such acquisition was an employer subject to this chapter;

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IV.

Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade or business, or substantially all the assets of another employing unit (not an employer subject to this chapter) and which, if treated as a single employing unit with such acquired employing unit subsequent to such acquisition, would be an employer under paragraph I;

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V.

Any employing unit which, having become an employer under paragraph I, II, III, or IV, has not, under RSA 282-A:99-102, ceased to be an employer subject to this chapter;

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VI.

For the effective period of its election pursuant to RSA 282-A:102, any other employing unit which has elected to become fully subject to this chapter; or

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VII.

Any employing unit which fails for whatever reason to keep records which would support a claim with respect to any individual under RSA 282-A:9, III, or to keep the records of employment required by this chapter and by the rules of the commissioner shall be deemed to be an employer liable for the payment of contributions pursuant to the provisions of this chapter regardless of the number of individuals employed by such employing unit.

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VIII.

An Indian tribe as defined by 26 U.S.C. section 3306(u) of the Federal Unemployment Tax Act for which services in employment are performed within this state unless such services are otherwise excluded from employment under 26 U.S.C. section 3306 (c) of the Federal Unemployment Tax Act or under RSA 282-A:9. Indian tribes shall also include wholly owned subdivisions, subsidiaries, or business enterprises of Indian tribes. 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(G). 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. 1981, 408:3. 2003, 116:1, eff. Aug. 8, 2003.

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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(G). 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. 1981, 408:3. 2003, 116:1, eff. Aug. 8, 2003.

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(G)
  • 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
  • 1981, 408:3
  • 2003, 116:1, eff. Aug. 8, 2003

Related materials

Bill relationships

  • 2026 HB1245 reference

    ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan

  • 2026 HB1245-FN reference

    ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan

  • 2026 HB1546 amend · effective 2027-01-01

    t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert

  • 2026 HB1546-FN amend · effective 2027-01-01

    t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert

  • 2026 HB1629 amend · effective 2027-07-01

    nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a

  • 2026 HB1629-FN amend · effective 2027-07-01

    nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a

  • 2026 HB1761 add · effective 2027-01-01

    istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri

  • 2026 HB1761-FN add · effective 2027-01-01

    istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri

  • 2026 HB1825 reference · effective 2027-01-01

    rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio

  • 2026 HB1825-FN-A reference · effective 2027-01-01

    rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio

  • 2026 SB661 reference

    pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I

  • 2026 SB661-FN reference

    pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I

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