New Hampshire Revised Statutes 282-A:80 – Definitions
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I. “Annual payroll” shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.
II. “Average annual payroll” shall be the average of the employer’s actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.
II. “Average annual payroll” shall be the average of the employer’s actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.