This is a preview. To continue reading, register for free access now. Register Now or Log in

Taxation of Employee Benefits: New Hampshire

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • Certain salary deferrals to Internal Revenue Code (IRC) § 125 cafeteria plans and § 401(k) plans are subject to state unemployment insurance tax.