New Hampshire Code of Administrative Rules
Emp - Commissioner, Department of Employment Security
Chapter Emp 500 - CLAIMANT REQUIREMENTS
Part Emp 502 - UNEMPLOYMENT COMPENSATION PAYMENTS
Section Emp 502.07 - Application of Wages

(a) For purposes of RSA 282-A:14, III(a) "sums of whatever type or nature" shall include a stay bonus, retention bonus, longevity pay, attendance pay, and similar payments.

(b) Wages as defined at RSA 282-A:14, III(a) shall, when paid in a lump sum to an individual or payable in a lump sum but for the individual's election otherwise, be prorated following the individual's last date of employment with the employer, based on the individual's usual weekly pay, not including overtime.

(c) "Plan" as used in RSA 282-A:14, III(a) shall:

(d) For purposes of RSA 282-A:14, III(a), a plan shall be deemed to have vested in an individual before the date of separation if:

(e) If the commissioner finds the proration of wages pursuant to Emp 502.07(b) would prevent or terminate the eligibility of an individual for health insurance premium tax credits authorized under the Patient Protection and Affordable care Act (ACA, P.L. 111-148, as amended) the commissioner shall adjust the proration of wages pursuant to Emp 502.07(b) to the minimum extent necessary to allow an individual to become eligible for or maintain eligibility for such tax credits.