Section Emp 403.01 - Coverage of Government Units and "Non-Profit" Organizations(a) For the purposes of RSA 282-A:8, II an "employing unit subject for either the current or preceding calendar year to the tax levied by the Federal Unemployment Tax Act as amended" shall include an employing unit which has in its employ individuals performing services that are required by 26 U.S.C. 3304(a)(6)(A) to be covered by RSA 282-A as a condition for certification of this state's law by the secretary of labor. Benefits on the basis of such services shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits are payable on the basis of other service subject to the state's law.(b) With respect to services described in 26 U.S.C. 3306(c)(7) in the employ of the state, any political subdivision thereof, any governmental instrumentality, or in the employ of an Indian tribe and with respect to services described in 26 U.S.C. 3306(c)(8) in the employ of a non-profit organization which is a religious, charitable, educational or other organization, the exclusions from the definition of "employment" contained in RSA 282-A:9, IV(a) to (x) shall apply only to the extent that such exclusions are consistent with and no broader than the exceptions to the definition of "employment" contained in 26 U.S.C. 3306(c)(1) through (6) and (9) through (21). To the extent that the enumerated exclusions of RSA 282-A:9, IV are inconsistent with the enumerated exceptions of 26 U.S.C. 3306 and are broader in scope than the enumerated exceptions of 26 U.S.C. 3306(c), they shall be construed so as to conform to the 26 U.S.C. 3306(c) exceptions.(c) The exclusion from the definition of "wages" contained in RSA 282-A:15, II(a) shall not apply with respect to services described in Emp 403.01(a).N.H. Admin. Code § Emp 403.01
#2234, eff 1-1-83; ss by #2930, eff 12-21-84, EXPIRED: 12-21-90
New. #5149, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05
New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06
New. #8625, eff 5-6-06; ss by #10673, eff 9-22-14
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10673, Effective 9/22/2014, Expires 9/22/2024.