Virtually all employers are covered by the New Hampshire Unemployment Compensation Law (NH Rev. Stat. Sec. 282-A:1 et seq.) and are therefore subject to the state unemployment insurance tax. Covered employers include:
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• Anyone who acquired a business of a covered employer
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks
• Employers of domestic workers if they paid $1,000 or more in any quarter in the current or preceding calendar year
• The state of New Hampshire and its political subdivisions
• Employers subject to the Federal Unemployment Tax Act (FUTA)
• Nonprofits with one or more employees even if the organization is exempt from FUTA
Employment not covered includes services performed:
• For a spouse or child, or for a parent in the case of a child under the age of 21 (only applies to sole proprietorships and not corporations)
• By students or their spouses working for their own school, college, or university, or in a work-study program
• By elected officials and judges, or people in policy-making positions who work no more than 8 hours per week
• By members of the state National Guard or the Air National Guard
• For a hospital by a patient, student nurse, intern, or resident
• As a temporary employee hired by a government agency during emergencies
• In the employ of a church or convention or association of churches, or an organization or ...