Frequently Asked Questions
1. What are my obligations as an employer if I enroll my workers in NH PFML?
NH PFML Insurance comes with a few responsibilities.
All Employers Should:
- Contact MetLife to select a NH PFML insurance plan for your eligible NH workers
- Learn about the Business Enterprise Tax (BET) Credit for the portion of the NH PFML insurance premium you pay
- Recognize that your eligible NH workers can purchase a NH PFML individual plan if you do not offer a NH PFML insurance plan or equivalent benefit plan
- Not discriminate or retaliate against any worker for accessing PFML benefits
- Address worker questions and direct workers to MetLife
- Support the claims process by providing wage and leave information, work schedules and other benefits information to MetLife
In Addition, Employers with 50+ Workers Must:
- Collect worker premium payments through payroll deductions
- This requirement applies whether the employer opts into the NH PFML insurance plan or if workers purchase coverage under a NH PFML individual plan
- Employers paying 100% of premium do not have to take payroll deductions
- Job restoration provisions under the federal Family and Medical Leave Act (FMLA) may apply to employers that sponsor NH PFML insurance for their workers.
- Continue to provide health insurance during leave with workers paying any shared costs
Employers with Fewer Than 50 Workers:
- Smaller employers are not required to collect premium payments through payroll deductions
- Smaller employers make premium payments through arrangements with MetLife
2. As an employer, how do I become eligible for the Business Enterprise Tax (BET) credit?
Employers purchasing NH PFML Insurance through MetLife qualify for a Business Enterprise Tax (BET) Credit equal to 50% of the NH PFML Insurance six-week premium the employer pays each year. Employers will need to complete and submit the most recent Schedule of Business Profits Tax (BPT) Credit (form DP-160) to the NH Department of Revenue Administration to claim the NH business tax credit.
- ABC B&B has chosen to provide the six-week PFML benefit and pay premiums on behalf of all 30 workers, which qualifies the company for a BET Credit equal to 50% of the premium paid to MetLife
- XYZ Office has chosen to provide the 12-week PFML benefit and split the cost 50/50 with workers
- The NH PFML BET will be calculated using the cost of the six-week benefit plan for only the portion XYZ pays
- The BET Credit is not applied to worker-paid premiums
- GHI Restaurant has chosen to pass the full cost to workers who want to participate
- They do not qualify for any BET Credit since the employer is not contributing to the premium
4. What if I choose not to provide a NH PFML benefit to my workers?
Individuals who work in New Hampshire for employers who choose not to offer NH PFML coverage or employer equivalent benefit coverage can purchase a NH PFML individual plan for themselves.
Large employers (50 or more workers) must still collect premium payments through payroll deductions for their workers with individual coverage.
All employers must address worker questions and direct workers to MetLife. Employers must also provide wage and leave information, work schedules and other benefits information to MetLife to support claims processing.
3. Do employers need to have 50+ workers for payroll deduction of premiums?
Employers of any size are allowed to pay premiums through payroll deductions, however, the NH PFML law requires that large employers (50 or more NH workers) collect worker premium payments through payroll deductions, regardless of whether the employer purchases a NH PFML insurance plan, or their workers purchase a NH PFML individual plan.
Smaller employers are not required to collect premium payments through payroll deductions but may do so through arrangements with MetLife.
Employers paying 100% of premium do not have to take payroll deductions.
5. What are my obligations when a worker files a claim under a NH PFML individual plan?
Employers may be contacted by MetLife when a worker applies for benefits to confirm employment and use of other employer benefits, if needed.
7. How frequently will the employer need to remit payroll deductions to the state?
Employers will work with MetLife to make applicable premium payment arrangements, which may involve taking payroll deductions.
When employers are responsible for remitting premiums to MetLife, they will receive billing statements from MetLife to support the premiums due on a monthly or quarterly basis based on the employer's preference. If a different payment frequency is needed, employers are encouraged to discuss those options with MetLife.
6. What are my obligations for premium payments if my worker(s) enroll in a NH PFML individual plan?
Employers with 50 or more workers will be required to set up payroll deductions to support individuals who have purchased NH PFML through the state’s insurance partner, MetLife. If a worker enrolls as an individual, you will be contacted by MetLife to set up the payroll deductions and will be given remittance instructions.
Employers with fewer than 50 workers may have individuals who enroll for individual coverage. These workers will be responsible for premium payments.
8. How does NH PFML coordinate with other worker benefits?
NH PFML Insurance is designed to coordinate with other types of leave and worker benefits in the following manner:
- If a worker qualifies for Short-Term Disability (STD), they will not qualify for NH PFML Insurance benefits for the same days absent
- If a worker is eligible to receive workers’ compensation, they will not qualify for NH PFML Insurance benefits
- NH PFML Insurance will run concurrently with the federal Family and Medical Leave Act (FMLA) when a worker is eligible for qualifying leave under both programs
- Any other paid benefit coordination is based on employer policy, NH statute and rules of the MetLife agreement
9. How is an employer notified when an individual enrolls in an individual plan and when an employer is required to withhold premiums?
MetLife requires workers enrolling in a NH PFML individual plan to disclose the name of their employer and provide employer contact information. MetLife will contact the employer to confirm worker eligibility and ensure the employer does not offer equivalent plan coverage. A MetLife representative will contact the employer about payroll deduction and remittance details.
10. If an employer chooses not to offer NH PFML, is there an employee notice requirement?
No. Employers are not required to provide workers with notice that they are not offering NH PFML, however, employers should expect to be contacted by MetLife to provide wage and benefit information if their employees enroll in an individual NH PFML plan.
11. If an employer contributes only 50% of the NH PFML premium, are they required to continue health insurance for the worker when they are receiving NH PFML benefits?
Continuation of health insurance is not related to NH PFML employer contributions. Under the law, large employers (50+ employees) are required to continue providing health insurance to workers receiving NH PFML benefits. Workers are responsible for any employee-shared costs associated with the health insurance benefits, just as they were prior to having an NH PFML claim.
12. If an employer owns several different companies (different EINs), how are the number of employees counted in regard to the large or small employer designation?
It is recommended the employer speak with their employment attorney on how to define total lives for a company with more than one EIN.
13. Is there a minimum number of employees needed to enroll in NH PFML?
There is no minimum number of NH workers required for an employer to purchase NH PFML.
14. Is employer size determined by the number of NH employees only or do employees in other states count?
Employers should count the number of NH workers (i.e., designated as working for a NH employer, whereby the employer is reporting worker payroll to NH).
15. Is there anything large employers (50 or more workers) need to do if they decide not to purchase NH PFML?
If a large employer (50 or more workers) chooses not to enroll in NH PFML, they must still collect premium payments through payroll deductions for their workers who enroll in an individual NH PFML plan. All employers must address worker questions and direct workers to MetLife. Employers must also provide wage and leave information, work schedules and other benefits information to MetLife to support NH PFML claims processing.
16. Is the 50% BET tax credit based on employer paid premiums for a 6 week period or for all premiums paid by employer for the year if they purchase a 6 week plan?
Employers purchasing NH PFML insurance through MetLife qualify for a Business Enterprise Tax (BET) Credit equal to 50% of the premium the employer pays for six weeks of coverage each year. The tax credit is claimed at the time the employer files Form DP-160 with the NH Department of Revenue Administration.
1. ABC B&B has chosen to provide the six-week PFML benefit and pay premiums on behalf of 30 workers, which qualifies the company for a BET Credit equal to 50% of the premium paid to MetLife.
2. XYZ Office has chosen to provide the 12-week PFML benefit and split the cost 50/50 with workers. The NH PFML BET tax credit will be calculated using the cost of the six-week benefit plan for only the portion XYZ pays. The BET tax credit is not applied to worker-paid premiums.
3. GHI Restaurant has chosen to pass the full cost of NH PFML to workers who want to participate. They do not qualify for any BET tax credit since the employer is not contributing to the premium.
17. What happens if an employer furloughs an employee who is currently covered? Would they be able to continue their coverage?
NH PFML is a wage replacement benefit. If a worker is not earning wages, they may not be eligible for the wage replacement benefit.
18. What is the waiting period for an employer sponsored NH PFML plan?
NH PFML group plans do not have a required waiting period, however, employers may decide to include a waiting period in the insurance policy they purchase from MetLife.