I. Contributions shall accrue and become payable by each employer for each calendar year, in which the employer is subject to this chapter, in an amount equal to 2.7 percent, except as otherwise provided in N.H. Rev. Stat. § 282-A:79-90, of the wages paid or payable for employment during such calendar year, not to exceed $14,000 which have been paid to an individual in any calendar year. Such contributions shall become due and be paid by each employer to the commissioner of the department of employment security for the fund in accordance with such rules as the commissioner of the department of employment security may adopt and shall not be deducted, in whole or in part, from the wages of individuals in such employer’s employ; provided that the contributions of an employer becoming subject to the law within any calendar year shall be first due and payable after such employer has satisfied the conditions with respect to becoming an employer. For the purposes of this section, the term “wages” shall include service subject to contribution under any employment security law of another state.
II. Notwithstanding this section, any organization or group of organizations, described in section 501(c)(3) and exempt under section 501(a) of the Internal Revenue Code or Indian tribe as defined in N.H. Rev. Stat. § 282-A:8, VIII, which becomes an employer under this act, may elect to change its status either to reimburse in the manner provided for the state in N.H. Rev. Stat. § 282-A:70 or to pay contributions as hereinabove provided. The change in status shall be irrevocable for 3 calendar years. Thereafter the employer 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. Any 2 or more of such employers or any 2 or more cities, towns, counties or other political subdivisions of this state may elect, for a period of not less than 3 years, to pool their separate accounts under such rules as may be adopted by the commissioner, including appropriate bonding and fiscal safeguard requirements, and each unit shall be jointly and severally liable for payments due.
III. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to
1/2 cent or more in which case it shall be increased to one cent.
IV. A contribution, as defined in N.H. Rev. Stat. § 282-A:152, I shall not be considered due for any purpose under this chapter from an employer required to pay contributions under this chapter when the total amount due is less than one dollar.
V. The following provisions shall apply to Indian tribes electing to make payments in lieu of contributions:
(a) At the discretion of the commissioner, any Indian tribe that elects to become liable for payments in lieu of contributions shall be required within 30 days after the effective date of its election, to:
(1) Execute and file with the commissioner a surety bond approved by the commissioner; or
(2) Deposit with the commissioner money or securities on the same basis as other employers with the same election option.
(b) Failure of the Indian tribe to make required payments, including assessments of interest and penalty, within 90 days of receipt of the bill will cause the Indian tribe to lose the option to make payments in lieu of contributions for the following tax year unless payment in full is received before the contribution rate for the next tax year is computed.
(c) Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment shall have such option reinstated if, after a period of one year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties, or interest remain outstanding.
(d) Failure of the Indian tribe to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the commissioner have been exhausted, will cause services performed for such tribe to not be treated as employment for purposes of this section.
(e) The commissioner may determine that any Indian tribe that loses coverage under subparagraph (d) may have services performed for such tribe again included as employment for purposes of N.H. Rev. Stat. § 282-A:9 if all contributions, payments in lieu of contributions, penalties and interest have been paid.
(f) The commissioner shall notify the United States Internal Revenue Service and the United States Department of Labor of any termination or reinstatement of coverage made under subparagraphs (d) and (e).
(g) Notices of payment and reporting delinquency to Indian tribes shall include information that failure to make full payment within the prescribed time frame:
(1) Shall cause the Indian tribe to be liable for federal unemployment tax;
(2) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and
(3) Could cause the Indian tribe to be excepted from the definition of employer, as provided in N.H. Rev. Stat. § 282-A:8, and services in the employ of the Indian tribe to be excepted from employment.
(h) Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by such Indian tribe.