New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 300 - EMPLOYER REQUIREMENTS
Part Emp 307 - EMPLOYEE LEASING
Section Emp 307.02 - Definitions

Universal Citation: NH Admin Rules Emp 307.02

Current through Register No. 40, October 3, 2024

(a) "Client company" means a person who enters into an employee leasing arrangement and is assigned employees by the employee leasing company. Client includes a "recipient" as defined in Section 414(n) of the Internal Revenue Code of 1986.

(b) "Employee" means an individual in employment as defined in RSA 282-A:9.

(c) "Employee leasing company" means any person:

(1) Who is:
a.Engaged in providing the services of employees pursuant to one or more employee leasing arrangements or any other arrangement; or

b.Otherwise regularly providing services of a nature customarily understood to be employer responsibilities including, but not limited to, the provision of health insurance plans, workers compensation or retirement or other benefit plans in the name of an entity other than the company on site where the employees provide services; and

(2) Who meets the requirements of RSA 277-B:9.

(d) "Employee leasing arrangement" means an arrangement, under written contract or otherwise, whereby:

(1) An employee leasing company assigns an individual to perform services for a client company;

(2) The arrangement is intended to be, or is, on-going rather than temporary in nature; and

(3) Employer responsibilities including, but not limited to, the provision of health insurance plans, workers compensation or retirement or other benefit plans in the name of an entity other than the company on site where the employees provide services, are carried out by an employee leasing company which meets the standards of RSA 277-B:9 or are shared by the employee leasing company and the client company.

(e) "Temporary employees" means individuals assigned through another employer either to support or to supplement the existing work force in special situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects with the expectation that the individual's position will be terminated upon the completion of the task or function.

#5815, eff 4-22-94; ss by INTERIM #5919, eff 11-5-94, EXPIRED: 3-5-95

New. #6142, eff 12-20-95; ss by #8002, INTERIM, eff 12-20-03, EXPIRED: 6-17-04; ss by #8089, eff 5-27-04; renumbered by #10081 (formerly Emp 306.02 )

The amended version of this section by New Hampshire Register Volume 34, Number 41, eff.9/22/2014 is not yet available.

The amended version of this section by New Hampshire Register Volume 35, Number 49, eff.11/12/2015 is not yet available.

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