HB 1703-FN – AS INTRODUCED
2006 SESSION
01/10
HOUSE BILL 1703-FN
AN ACT requiring certain employers to report on the percentage of payroll which is being spent on health insurance premiums for employees.
SPONSORS: Rep. Walz, Merr 13; Rep. Moody, Rock 12; Rep. Matthew Quandt, Rock 13; Rep. Marshall Quandt, Rock 13; Rep. Harvey, Hills 21; Sen. Hassan, Dist 23; Sen. Fuller Clark, Dist 24
COMMITTEE: Labor, Industrial and Rehabilitative Services
This bill requires employers with 500 or more employees to report to the commissioner of the department of health and human services on the percentage of payroll which is being spent on health insurance premiums for employees. The bill grants rulemaking authority to the commissioner of the department of health and human services for the purposes of the bill.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06-2278
01/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Six
AN ACT requiring certain employers to report on the percentage of payroll which is being spent on health insurance premiums for employees.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subdivision; Reporting Guidelines for Employee Health Care Coverage. Amend RSA 126-A by inserting after section 62 the following new subdivision:
Reporting Guidelines for Employee Health Care Coverage
126-A:63 Definitions. In this subdivision:
I. “Employee” means all individuals employed full-time or part-time directly by an employer.
II. “Employer” means employer as defined in RSA 77-E:1, VIII. The term “employer” shall not include the federal government, the state, another state, or a political subdivision of the state or another state.
III. “Health insurance benefits” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits, as defined in section 213(d) of the Internal Revenue Code.
IV. “Health insurance costs” means the amount paid by an employer to provide health care or health insurance to employees in the state to the extent the costs may be deductible by the employer under federal tax law. The term “health insurance costs” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits as defined in section 213(d) of the Internal Revenue Code.
V. “Wages” mean wages as defined in RSA 281-A:2, XV.
126-A:64 Reporting Guidelines; Rulemaking.
I. An employer which has 500 or more employees shall, commencing on January 1, 2007 and annually thereafter, submit on a form and in a manner approved by the commissioner:
(a) The number of employees of the employer in the state as of one day in the year immediately preceding the previous calendar year as determined by the employer on an annual basis.
(b) The number of employees eligible for health insurance benefits.
(c) The requirements employees and dependents must meet to qualify for health insurance benefits.
(d) The amount spent by the employer in the year immediately preceding the previous calendar year on health insurance costs in the state.
(e) The percentage of payroll that was spent by the employer in the year immediately preceding the previous calendar year on health insurance costs in the state.
II. The information required under paragraph I shall:
(a) Be designated in a report signed by the principal executive officer or an individual performing a similar function; and
(b) Include an affidavit under penalty of perjury that the information required under paragraph I of this section:
(1) Was reviewed by the signing officer; and
(2) Was based on the officer’s knowledge and does not contain any untrue statement of a material fact or omit a material fact necessary to make the statement made not misleading is true to the best of the signing officer’s knowledge, information, and belief.
III. When calculating the percentage of payroll under paragraph I, an employer may exempt:
(a) Wages paid to any employee beyond the amount taxable for federal Social Security (FICA) purposes;
(b) Wages paid to an employee who is enrolled in or eligible for Medicare; and
(c) Wages paid to an employee who is a seasonal worker or works less than 90 days a year.
IV. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The content of any forms required under this subdivision.
(b) Further information which may be required under paragraph I of this section.
126-A:65 Report to General Court and Governor Required. On or before March 15 of each year, the commissioner shall make a report to the general court and the governor relative to:
I. The name of each nonprofit and for profit employer with 500 or more employees in the state.
II. The employer’s definition of full-time employee and part-time employee.
III. The number of full-time employees.
IV. The number of full-time employees eligible to receive health insurance benefits.
V. The number of full-time employees receiving health insurance benefits from the employer.
VI. The source of health insurance benefits for those eligible full-time employees not receiving health insurance benefits through an employer subject to reporting under this subdivision.
VII. The number of part-time employees.
VIII. The number of part-time employees eligible to receive health insurance benefits.
IX. The number of part-time employees receiving health insurance benefits from the employer.
X. The source of health insurance benefits for those eligible part-time employees not receiving health insurance benefits through an employer subject to reporting under this subdivision.
2 Effective Date. This act shall take effect January 1, 2007.
LBAO
06-2278
12/14/05
HB 1703-FN - FISCAL NOTE
AN ACT requiring certain employers to report on the percentage of payroll which is being spent on health insurance premiums for employees.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from the Department of Health and Human Services. The LBA has been waiting 9 weeks for the Department to reply. Bill introduction and scheduling commitments do not allow us to wait any longer. When completed, the fiscal note will be forwarded to the House Clerk's Office.