N.H. Rev. Stat. § 275:43-c
Each small employer, as that term is defined in RSA 420-G:2, XVI, which employs 2 or more employees in the state of New Hampshire and which does not offer employer-sponsored health insurance to all of its employees, may establish and maintain a health coverage premium only cafeteria plan that satisfies the requirements of 26 U.S.C. section 125, and which is specifically established for the purpose of allowing employees who are not eligible for employer-sponsored coverage to purchase health coverage as defined in RSA 420-G:2, IX in the small group market. An employee who works over 15 hours per week and who is not eligible for an employer-sponsored plan may elect to purchase small group health coverage on an individual basis through a payroll deduction. The employer shall not be required to pay for or otherwise contribute to the cost of any health insurance purchased through the cafeteria plan.
RSA 275:43-c
2010, 204:1, eff. Aug. 21, 2010.