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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 forecasted declining balance in the trust fund, 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. 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.

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