New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 300 - EMPLOYER REQUIREMENTS
Part Emp 307 - EMPLOYEE LEASING
Section Emp 307.01 - Scope of the Rule

(a) Nothing in Emp 307 shall exempt a client or an employee rendering services to a client pursuant to an employee leasing arrangement with an employee leasing company, from any other state, local or federal license, registration or certification requirements.

(b) Under Emp 307, no liability shall attach to an employee leasing company for the general debts or obligations of a client except for the payment of contributions and filing of reports as required in Emp 307.05 with respect to leased employees only.

(c) Nothing in Emp 307 shall be construed to require or allow the employee leasing company to file reports or any contributions with regard to services exempt under RSA 282-A:9, II, III or IV or for individuals who are proprietors or partners of the client.

(d) Nothing in Emp 307 shall be construed to allow companies to move employees or the wages of employees between companies which own, or directly or indirectly control, each other.

(e) Nothing in Emp 307 shall be construed to prevent the application of RSA 282-A:91 or RSA 282-A:93 to the acquisition or merger of companies.