This section defines key terms like “wages,” “employment,” and “employee,” and lets a political subdivision choose to exclude some election official or election worker service below the stated pay threshold.
For the purposes of this chapter: I. The term "wages" means all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that such term shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that act; II. The term "employment" means any service performed by an employee or official in the employ of the state, or any political subdivision thereof, for such employer, except (1) service which in the absence of an agreement entered into under this chapter would constitute "employment" as defined in the Social Security Act ; or (2) service which under the Social Security Act may not be included in an agreement between the state and the Commissioner of Social Security entered into under this chapter; or (3) service performed by police and fire members of the New Hampshire retirement system; or (4) service of an emergency nature; or (5) service performed by a student as provided in section 218(c)(5) of the Social Security Act; or (6) service in any class or classes of positions filled by popular election and any class or classes of positions the compensation for which is on a fee basis, performed (A) by an employee of the state, or (B) as so provided in the plans submitted under RSA 101:5, by a political subdivision of the state, by an employee of such subdivision. Notwithstanding any other provision of this paragraph, a political subdivision of the state may at the option of said political subdivision modify its plans submitted under RSA 101:5 to exclude service performed by an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 commencing on or after January 1, 1995, provided that this limit shall be adjusted by the state agency each calendar year to reflect changes in wages. Notwithstanding any other provision of this paragraph, a political subdivision of the state submitting plans under RSA 101:5, may at the option of said political subdivision include or exclude service performed by an election official or election worker if the remuneration paid in a calendar year for such service is less than the adjusted limit. Service which under the Social Security Act may be included in an agreement only upon certification by the governor in accordance with section 218(d)(3) of that act shall be included in the term "employment" if and when the governor issues, with respect to such service, a certificate to the Commissioner of Social Security pursuant to RSA 101:10, II; III. The term "employee" includes an official or officer of this state or political subdivision thereof; IV. The term "state agency" means the commissioner of health and human services and any person to which the commissioner has delegated any functions under this chapter, or any other agency duly designated to administer the provisions of this chapter by the governor and council in accordance with RSA 124:4; V. The term "Commissioner of Social Security" includes any individual to whom the Commissioner of Social Security has delegated any functions under the Social Security Act with respect to coverage under such act of employees of states and their political subdivisions; VI. The term "political subdivision" includes an instrumentality of a state, of one or more of its political subdivisions, or of a state and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivision. Said term also includes a school administrative unit; VII. The term "Social Security Act" means the Act of Congress approved August 14, 1935, chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," including regulations and requirements issued pursuant thereto, as such act has been and may from time to time be amended; VIII. The term "Federal Insurance Contributions Act" means subchapter A of chapter 9 of the federal Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the federal Internal Revenue Code of 1954, as such codes have been and may from time to time be amended; and the term "employee tax" means the tax imposed by section 1400 of such code of 1939 and section 3101 of such code of 1954; and IX. [Repealed.] Source: Source. 1951, 234:2. RSA 101:2. 1955, 92:1; 301, part II:2, 3; 332:1, 2. 1957, 48:2, 6. 1969, 73:1. 1998, 220:1, 4, I. 2011, 224:113, eff. July 1, 2011.