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2021-Quarter 1 and 2 Tax Rate Notification resulting from the COVID-19 Pandemic: The Trust Fund continues to support a high level of benefit payments due to the pandemic. However, as a result of the cash infusion from the CARES Act relief funds, the department has removed the 0.5% surcharge for 2021-1 through 2021-2

2020-4 Tax Rate Notification resulting from the COVID-19 Pandemic: Pursuant to RSA 282-A:84 the 0.5% surcharge which went into effect 2020-3 will remain in effect for the 2020-4 period. However, due to the state’s decision to deposit CARES Act relief funds into the Trust Fund, the department did not implement the 2nd 0.5% surcharge for 2020-4 as originally was planned.

Pursuant to RSA 282-A:82-a, I, the Inverse Minimum Rate also remains at 1.5% additional surcharge on 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)
2021-2 0% 0.0% 1.5%
2021-1 0% 0.0% 1.5%
2020-4 0% 0.5% 1.5%
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