RSA 282-A:86 Computation Date.

I. The computation date shall be January 31. The total for all past years of all benefits charged as of the computation date against an employer's separate account shall be subtracted from the total of all contributions paid on an employer's own behalf and credited as of the computation date to the employer's separate account for all past years. Delinquent contributions received after January 31, 1997 shall be credited to the employer's separate account on the next computation or recomputation date.
II. If contributions so credited exceed benefits so charged, the excess shall be computed as a percent of the employer's average annual payroll, which percent shall determine the contribution rate as provided in RSA 282-A:87, I.
III. Commencing with the computation date of Ja