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Change to 2020-3 Tax Rates caused by the COVID-19 Pandemic:The Trust Fund fell below $250 million during 2020-2 as a result of the COVID-19 pandemic. Therefore, pursuant to RSA 282-A:82, the fund balance reductions are not available for 2020-3. Further, due to the declining balance in the trust fund and the forecasted continuing declining balance, the department has determined the solvency of the fund to be in jeopardy and pursuant to RSA 282-A:84 there will be a 0.5% surcharge added to every employer’s rate. Additionally, looking ahead to 2020-4, the department anticipates that the additional 0.5% surcharge will be added pursuant to RSA 282-A:84-a for a total surcharge of 1.0% during 2020-4. Lastly, pursuant to RSA 28A:82-a, I, the Inverse Minimum Rate will add 1.5% to tax rates for those negative rated employers paying pursuant to Schedules II and III.

The Annual Tax Rate Determination Letters were mailed August 27, 2020 for the period 7/1/2020 (Q3/2020) through 6/30/2021 (Q2/2021). Employers can view their current and prior quarter tax rates on our WEBTAX System. www2.nhes.nh.gov/webtax

Effective October 1, 2019 pursuant to RSA 282-A:87 the distribution of quarterly tax paid has been redefined. As a result the maximum AC rate has changed from 0.2% to 0.4%, the minimum AC rate remains at 0.1%. The remainder is allocated to the UI (Unemployment Trust Fund). The net rate has not changed.
For Example: a net rate of 1.7% is now allocated as 0.4% AC and 1.3% UI

Quarterly Fund Balance Reductions and Surcharges
Year/Quarter Fund Balance Reduction Emergency Power Surcharge Inverse Rate Surcharge (Negative Rated Employers)
2020-3 0% 0.5% 1.5%
2020-2 1.0% 0.0% 0.5%
2020-1 1.5% 0.0% 0.0%
2019-4 1.5% 0.0% 0.0%
2019-3 1.5% 0.0% 0.0%
2019-2 1.5% 0.0% 0.0%
2019-1 1.5% 0.0% 0.0%
2018-4 1.5% 0.0% 0.0%
2018-3 1.0% 0.0% 0.5%
2018-2 1.0% 0.0% 0.5%
2018-1 1.0% 0.0% 0.5%
2017-4 1.0% 0.0% 0.5%
2017-3 1.0% 0.0% 0.5%
2017-2 1.0% 0.0% 0.5%
2017-1 1.0% 0.0% 0.5%
2016-4 1.0% 0.0% 0.5%
2016-3 1.0% 0.0% 0.5%
2016-2 1.0% 0.0% 0.5%
2016-1 1.0% 0.0% 0.5%
2015-4 1.0% 0.0% 0.5%
2015-3 0.5% 0.0% 1.0%
2015-2 0.5% 0.0% 1.0%
2015-1 1.0% 0.0% 0.5%
2014-4 .5% 0.0% 1.0%
2014-3 0% 0.0% 1.5%
2014-2 0% 0.0% 1.5%
2014-1 0% 0.0% 1.5%
2013-4 0% 0.0% 1.5%
2013-3 0% 0.5% 1.5%
2013-2 0% 0.5% 1.5%
2013-1 0% 0.5% 1.5%
2012-4 0% 0.5% 1.5%
2012-3 0% 1.0% 1.5%
2012-2 0% 1.0% 1.5%
2012-1 0% 1.0% 1.5%

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New Hampshire Employment Security (NHES)
45 South Fruit Street  |  Concord NH 03301  |  603-224-3311  |  1-800-852-3400
TDD Access: Relay NH 1-800-735-2964