Period for Election and Termination of Employer's Coverage
Section 282-A:102
282-A:102 Elective Coverage. –
I. An employing unit not otherwise subject to this chapter which files with the commissioner of the department of employment security its written election to become an employer subject hereto for not less than 2 calendar years shall, with the written approval of such election by the commissioner, become an employer subject hereto to the same extent as all other employers, as of the date stated in such approval. Such an employing unit shall cease to be subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if, at least 30 days prior to such first day of January, it has filed with the commissioner of the department of employment security a written notice to that effect, or the commissioner, on his own motion, has given notice of such termination of such coverage.
II. Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the commissioner of the department of employment security a written election that all such services performed by individuals in its employ in any or all of its places of business shall be deemed to constitute employment for all the purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the commissioner, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if, at least 30 days prior to such first day of January, such employing unit has filed with the commissioner a written notice to that effect, or the commissioner, on his own motion, has given notice of such termination of such coverage.