RSA 277-B:9 Employee Leasing Deemed Co-Employment.

An employee leasing company and a client company shall be deemed co-employers and shall divide employment responsibilities as follows:
I. An employee leasing company shall be solely responsible for:
(a) Paying wages to leased employees. The employee leasing company may rely on initial hiring documentation of wages, ongoing pay change documentation, and reported payroll documentation regarding hours worked or other measured unit of employee compensation received from the client company. An employee leasing company shall not knowingly rely on materially inaccurate information provided under this paragraph.
(b) Preparing and issuing of W-2 forms for leased employees.
(c) Calculating, collecting, and remitting all payroll taxes, including income tax and social se