New Hampshire § 282-A-8 - Section 282-A:8 Employer.

§ 282-A-8. Section 282-A:8 Employer.

"Employer" means I. Any employing unit which: (a) For some portion of a day in each of 20 different calendar weeks in either the current or preceding calendar year, whether or not such weeks are or were consecutive, has or had in employment within a calendar year one or more individuals, irrespective of whether the same individual was in employment in each such day; or (b) In any calendar quarter in either the current or preceding calendar year caused gross wages for services in employment to be paid or payable in the amount of $1,500 or more; II. Any other employing unit subject for either the current or preceding calendar year to the tax levied by the Federal Unemployment Tax Act as amended; III. Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade or business, or substantially all the assets of another employing unit which at the time of such acquisition was an employer subject to this chapter; IV. Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade or business, or substantially all the assets of another employing unit (not an employer subject to this chapter) and which, if treated as a single employing unit with such acquired employing unit subsequent to such acquisition, would be an employer under paragraph I; V. Any employing unit which, having become an employer under paragraph I, II, III, or IV, has not, under RSA 282-A:99-102, ceased to be an employer subject to this chapter; VI. For the effective period of its election pursuant to RSA 282-A:102, any other employing unit which has elected to become fully subject to this chapter; or VII. Any employing unit which fails for whatever reason to keep records which would support a claim with respect to any individual under RSA 282-A:9, III, or to keep the records of employment required by this chapter and by the rules of the commissioner shall be deemed to be an employer liable for the payment of contributions pursuant to the provisions of this chapter regardless of the number of individuals employed by such employing unit. VIII. An Indian tribe as defined by 26 U.S.C. section 3306(u) of the Federal Unemployment Tax Act for which services in employment are performed within this state unless such services are otherwise excluded from employment under 26 U.S.C. section 3306 (c) of the Federal Unemployment Tax Act or under RSA 282-A:9. Indian tribes shall also include wholly owned subdivisions, subsidiaries, or business enterprises of Indian tribes.