TITLE XXIII
LABOR

CHAPTER 282-A
UNEMPLOYMENT COMPENSATION

Contributions

Section 282-A:74

    282-A:74 Separate Accounts; Chargeable Account. –
I. The commissioner shall maintain a separate account for each employer and shall credit his account with all contributions timely paid by him or on his behalf; but nothing in this chapter shall be construed to grant any employer or any individual in his service prior claims or rights to the amounts paid by him into the fund, either on his own behalf or on behalf of such individuals.
II. Benefits paid to an eligible individual shall be charged against the account of the claimant's most recent employer, including 1/2 of such benefits as are paid to an individual under RSA 282-A:30, except whenever benefits are paid and a chargeable employer under this paragraph has not been established following a determination that an individual previously disqualified under RSA 282-A:32, but now eligible due to having earned wages in employment as required by RSA 282-A:32, I, the fund shall be chargeable.

Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(1). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3; 416:10. 1985, 340:7. 2006, 130:8, eff. Jan. 1, 2007.