New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 300 - EMPLOYER REQUIREMENTS
Part Emp 307 - EMPLOYEE LEASING
Section Emp 307.05 - Reporting and Payment Requirements

(a) The employee leasing company shall file reports and pay contributions under the employee leasing company's state account number pursuant to RSA 282-A:74 at the rate assigned pursuant to RSA 282-A:87 and new wage base at the time of engagement.

(b) Benefits paid to individuals shall be charged to the employee leasing company's separate account under the provisions of RSA 282-A:74.

(c) Whenever an employee leasing company or a client company files the notice and request for information form required by RSA 282-A:45 and Emp 303.08, the client company's name to which the leased employee was assigned shall be provided.

(d) In addition to records and reports and other requirements of Emp 303, the employee leasing company shall furnish to the department quarterly for the purposes of labor market information:

(e) In addition to the requirements of Emp 304 contributions shall be due and paid by the close of the fourth business day following the week the wages are paid or become payable.

(f) The requirements of (e) above shall be deemed to have been met if:

(g) Upon termination of an employee leasing arrangement, the client company shall return to its previous rate and account balance, if allowable under applicable law, and shall also assume a new wage base.