N.H. Admin. Code § Lab 502.08
"Employer" means any subject private or public entity that has one or more employees, other than 3 executive officers of a corporation, pursuant to RSA 281-A:2, VIII, RSA 281-A:2, IX, and any other person who has elected to be subject to the workers' compensation law, RSA 281-A:3. Except where the context specifically indicates otherwise, the term employer shall be deemed to include the employer's insurance carrier or any association or group providing self-insurance to a number of employers.
N.H. Admin. Code § Lab 502.08
(See Revision Note at part heading for Lab 502) #5235, eff 9-27-91, EXPIRED: 9-27-97
New. #6631, INTERIM, eff 11-16-97, EXPIRED: 3-16-98
New. #6806, eff 7-18-98 (formerly Lab 502.07 ); ss by #8682, INTERIM, eff 7-15-06, EXPIRED: 1-11-07
New. #9019, eff 11-1-07