Section 282-A:87 Contribution Rates.
I. An employer's contribution rate shall, after computation is made in the manner described in RSA 282-A:86, and subject to the provisions and conditions of this subdivision otherwise provided, be in the following percent:
SCHEDULE I. Percent of Average Annual Contribution Pay Roll Equals or Exceeds Rate 1% 2.6% 2 2.5 3 2.4 4 2.3 5 2.2 6 2.0 7 1.9 8 1.7 9 1.5 10 1.0 11 .7 12 .5 13 .3 14 .2 16 .15 19 .1 26 .05
II. An employer's contribution rate shall, after computation is made in the manner described in RSA 282-A:86, and subject to the provisions and conditions of this subdivision otherwise provided, be in the following percent:
SCHEDULE II. Percent of Average Annual Contribution Pay Roll Equals or Exceeds Rate 1% 2.8% 2 2.9 3 3.0 4 3.1 5 3.2 6 3.3 7 3.4 8 3.5 9 3.6 10 3.7 11 3.8 12 3.9 15 4.0 18 4.1 21 4.2 23 4.3 26 4.5 29 4.6 31 4.7 33 4.8 35 5.0 36 5.2 37 5.3 38 5.4 40 5.5 46 5.6 50 5.7 60 5.8 70 5.9 80 6.0 100 6.5
II-a. An employer's contribution rate shall, after computation is made in the manner described in RSA 282-A:86, and subject to the provisions and conditions of this subdivision otherwise provided, be in the following percent:
SCHEDULE III. Percent of Average Annual Contribution Pay Roll Equals or Exceeds Rate 1% 3.3% 2 3.4 3 3.5 4 3.6 5 3.7 6 3.8 7 3.9 8 4.0 9 4.1 10 4.2 11 4.3 12 4.4 15 4.5 18 4.6 21 4.7 23 4.8 26 5.0 29 5.1 31 5.2 33 5.3 35 5.5 36 5.7 37 5.8 38 5.9 40 6.0 46 6.1 50 6.2 60 6.3 70 6.4 80 6.5 100 7.0
III. [Repealed.]
IV. (a)(1) Each employer subject to payment of contributions pursuant to RSA 282-A:69, I shall have its rate reduced by 2/10 of one percent beginning in the second quarter of 2007. An administrative contribution equal to the amount of this reduction shall be paid by all such employers.
(2) Commencing July 1, 2007, after deduction of all costs incurred in the collection of the administrative contribution, 1/3 of the quarterly administrative contribution collected, not to exceed $1,000,000 annually, shall be deposited each quarter in the fund established by RSA 282-A:138-a and shall be expended only as provided by and for the purposes provided in that section. The remaining quarterly administrative contribution collected shall be deposited in the fund established by RSA 282-A:140 and shall be expended only as provided by and for the purposes provided in that section, and not for any other purpose.
(b) [Repealed.]
(c) All costs incurred in the collection of the administrative contributions shall be paid from funds derived from such contributions.
(d) The commissioner shall report to the advisory council on unemployment compensation quarterly all moneys collected and amounts expended. When, in the opinion of the commissioner with the advice and consent of the advisory council on unemployment compensation, sums collected exceed anticipated expenditures, the commissioner shall transfer such excess funds to the unemployment compensation fund established under RSA 282-A:103.
(e) [Repealed.]
(f) Each employer's separate account established under RSA 282-A:103 shall be credited with available interest earned by the unemployment compensation trust fund in an amount equal to timely administrative contributions collected pursuant to subparagraph (a).
Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(9), (10). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1977, 424:7, 8. 1981, 408:3. 1985, 340:11. 1992, 289:64, II, eff. July 1, 1992. 1996, 49:5, eff. July 1, 1996; 49:6, II, eff. July 1, 2002. 1997, 40:2, 5, eff. July 1, 1996. 2001, 133:3, 7, eff. July 1, 2001, 133:13, I, eff. Aug. 28, 2001. 2007, 204:1, eff. April 1, 2007. 2009, 321:10, eff. Jan. 1, 2010.