New Hampshire’s Paid Family and Medical Leave (NH PFML) program will be available beginning January 1, 2023. Open enrollment for employer plans begins on December 1, 2022, and open enrollment for individuals runs from January 1, 2023, through March 2, 2023. NH PFML provides 60% wage replacement (up to the Social Security wage cap) for either six or twelve weeks per year for absences related to the following life events:
An unpaid period of up to seven days must be exhausted once per benefit period, after which a claim may be paid. Leave can be taken all at once or in partial days in a minimum of four-hour increments.
The program is voluntary for private employers, but New Hampshire employees may still purchase a NH PFML individual plan if their employer does not offer an equivalent plan. Employers who choose to participate qualify for a Business Enterprise Tax (BET) credit equal to 50% of their NH PFML insurance premium payments on the six-week plan.
Nonparticipating large employers (50 or more employees) must still collect premium payments through payroll deductions for any employees who have elected individual NH PFML coverage. All employers must assist with the claims process for any employees who have elected individual coverage. The state has launched a website to provide employers guidance with the NH PFML program, available at Employer Responsibilities | NH Paid Family Medical Leave and Employers | NH Paid Family Medical Leave.
Employers with employees in New Hampshire should review the new guidance. The state is also developing an Employer Toolkit said to be available soon.
PPI Benefit Solutions does not provide legal or tax advice. Compliance, regulatory and related content is for general informational purposes and is not guaranteed to be accurate or complete. You should consult an attorney or tax professional regarding the application or potential implications of laws, regulations or policies to your specific circumstances.
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