All employers must provide workers' compensation insurance for their employees. The only exceptions are corporations that have only three corporate officers and no employees other than these three officers; partners and sole proprietors, who may choose to be covered at their option; and domestic servants, who may be covered under a homeowners' policy rather than a workers' compensation policy, at the option of the employer. Agencies of the state and its political subdivisions are covered, as are auxiliary police, volunteer firefighters, and volunteers in search-and-rescue parties. Contractors must provide coverage for employees of their subcontractors, but they are entitled to receive an appropriate contribution from the subcontractor (NH Rev. Stat. Sec. 281-A:1et seq.).
Employee leasing. Employee leasing companies, not their client companies, are responsible for the workers' compensation coverage of their employees.
Subcontractors. General contractors must ensure that their subcontractors have arranged to provide required workers’ compensation coverage for their employees. Otherwise, they may be held liable to the compensation of any injuries that occur to the subcontractor’s employees.