Virtually all employers are covered by New Hampshire’s unemployment compensation law (NH Rev. Stat. Sec. 282-A:1 et seq.) and are therefore subject to the state unemployment insurance tax. For example, covered employers include:
• Employers that employed at least one person for some portion of a day in each of 20 different weeks in the current or preceding calendar year or that paid $1,500 in wages in any quarter;
• Anyone who acquired a business of a covered employer;
• Employers subject to the Federal Unemployment Tax Act (FUTA); and
• Indian tribes (NH Rev. Stat. Sec. 282-A:8).
The law excludes certain services from coverage, including, for example, services performed by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate and insurance salespersons;
• Real estate appraisers paid solely by fees;
• Newspaper distributors who are minors; and
• People working for a church, a convention or association of churches, or an organization or educational institution operated mainly for religious purposes (NH Rev. Stat. Sec. 282-A:9 et seq.).