RSA 277-B:17 Unemployment Contribution Liability.

I. Until an employee leasing company has been in business for a period of 2 years, including any time prior to October 1, 1994, a client company shall be jointly and severally liable with the employee leasing company for the payment of unemployment contributions as calculated under the provisions of RSA 277-B:9, VI. The written disclosure provided under RSA 277-B:9, VI shall advise the client company of its joint and several liability, if any, under this section.
II. If an employee leasing company is found by the commissioner, after a hearing, to have unjustifiably failed to pay any unemployment contributions when due, the commissioner shall require the employee leasing company to post a bond as a condition of continuing to conduct business in this state. The bond shall be in