New Hampshire Revised Statutes 282-A:71 – Payment of Contributions by County, City, Town or Other Political Subdivisions of This State
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I. A county, city, town or other political subdivision which becomes an employer under this act shall pay into the unemployment compensation fund an amount equivalent to the amount of benefits paid to claimants who during the applicable base period were paid wages by such county, city, town or other political subdivision. If a claimant during such base period was employed by both such county, city, town or other political subdivision and other employers subject to the provisions of this chapter, the amount to be paid into the fund by such county, city, town or other political subdivision with respect to such claimant shall be prorated pursuant to N.H. Rev. Stat. § 282-A:72. The amount of payments required under this subdivision to be made into the fund shall be ascertained by the commissioner of the department of employment security as soon as practicable after the end of each calendar month. The payments by such county, city, town or other political subdivision into the fund shall be made at such times and in such manner as the commissioner of the department of employment security may determine and prescribe. A county, city, town or other political subdivision shall maintain a record of the social security account numbers of its employees.
II. In lieu of paragraph I, such county, city, town or other political subdivision may elect to change its status to pay contributions as provided for other employers. Such change in status shall be for not less than 3 years and shall be made by August 21, 1979, or before January 1 of the applicable year. Thereafter, the political subdivision may elect to change its status no later than January 1, for any year, but such new change in status shall be irrevocable for 3 calendar years.
III. Sums appropriated by a county, city, town or other political subdivision to meet the obligations imposed by this chapter shall not be transferred or used for any other purpose, and such sums or the unused balance of such sums shall lapse at the end of each fiscal year.
II. In lieu of paragraph I, such county, city, town or other political subdivision may elect to change its status to pay contributions as provided for other employers. Such change in status shall be for not less than 3 years and shall be made by August 21, 1979, or before January 1 of the applicable year. Thereafter, the political subdivision may elect to change its status no later than January 1, for any year, but such new change in status shall be irrevocable for 3 calendar years.
Terms Used In New Hampshire Revised Statutes 282-A:71
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
III. Sums appropriated by a county, city, town or other political subdivision to meet the obligations imposed by this chapter shall not be transferred or used for any other purpose, and such sums or the unused balance of such sums shall lapse at the end of each fiscal year.