Bill Text - SB90 (2017)

Adjusting the minimum employer's contribution rate for unemployment insurance.


Revision: Jan. 31, 2017, 12:05 p.m.

SB 90-FN - AS INTRODUCED

 

 

2017 SESSION

17-0967

08/10

 

SENATE BILL 90-FN

 

AN ACT adjusting the minimum employer's contribution rate for unemployment insurance.

 

SPONSORS: Sen. Feltes, Dist 15; Sen. Soucy, Dist 18; Sen. Lasky, Dist 13

 

COMMITTEE: Commerce

 

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ANALYSIS

 

This bill raises the minimum contribution rate to the unemployment compensation fund.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0967

08/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT adjusting the minimum employer's contribution rate for unemployment insurance.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Minimum Rate.  Amend RSA 282-A:82, IV to read as follows:

IV.  The minimum contribution rate under this section shall not be less than [.10] .20 percent.

2  Effective Date.  This act shall take effect January 1, 2018.

 

LBAO

17-0967

Revised 1/31/17

 

SB 90-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT adjusting the minimum employer's contribution rate for unemployment insurance.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [    ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2018

FY 2019

FY 2020

FY 2021

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

   Expenditures

$0

$0

$0

$0

Funding Source:

  [    ] General            [    ] Education            [    ] Highway           [ X ] Other - Contingent Fund pursuant to RSA 282-A:140

 

 

 

 

 

METHODOLOGY:

This bill increases the minimum employer's contribution rate under RSA 282-A:82, IV, from not less than .10 percent to not less than .20 percent.  Employer rates are never reduced to zero and this figure represents the minimum employer tax rate that must be paid by an employer.  The New Hampshire Employment Security estimates this change would increase state restricted revenue to the Contingent Fund established under RSA 282-A:140 by approximately $2,579,339 annually.  This estimate is based on the number of registered employers in the State paying the statutory minimum rate as of the fourth quarter of 2016.  This bill does not impact the Unemployment Compensation Trust Fund or counties and local governments.   

 

AGENCIES CONTACTED:

New Hampshire Employment Security