A landmark September 3, 2026 ruling by the New Hampshire Supreme Court has drawn a sharp procedural line for insurers and employers seeking reimbursement through the New Hampshire Second Injury Fund (NHSIF). In Appeal of Comm’r of N.H. Dep’t of Labor, No. 2025-0416, the court made clear that informal handwritten notations on payment memoranda are not sufficient to satisfy the statutory notice requirement under NH RSA 281-A:55(V). For any claim involving New Hampshire concurrent employment second injury fund notice, the stakes could not be higher: fail to provide express, formal written notice to the commissioner within 100 weeks of injury and you forfeit reimbursement rights entirely.
What the New Hampshire Second Injury Fund Does—and Why Concurrent Employment Claims Are Different
The New Hampshire Second Injury Fund was established to reduce the financial burden on employers and insurers when a worker’s injury results in a disability that is materially worsened by a prior impairment. In standard second injury fund scenarios, the fund steps in after a threshold of liability has been met, providing financial relief that encourages employers to hire workers with pre-existing conditions. However, a distinct category of NHSIF claims involves concurrent employment—situations where an injured worker holds jobs with two or more New Hampshire employers simultaneously at the time of injury.
When concurrent employment is present, the insurer of the primary employer must calculate the worker’s average weekly wage using combined earnings from all employers, which can significantly inflate the compensation obligation. The NHSIF then becomes the mechanism through which a portion of those elevated costs is recouped. Specifically, the fund provides 50% reimbursement on the first $10,000 of costs attributable to the wage increase, and 100% reimbursement of all costs exceeding 104 weeks—a substantial financial benefit for insurers managing long-duration claims.
This concurrent-employment wage reimbursement pathway is precisely why the September 3, 2026 decision matters so acutely. Any claim involving multi-employer exposure or wage-averaging disputes is now subject to the court’s strict procedural interpretation of New Hampshire concurrent employment second injury fund notice requirements. Insurers who have historically relied on informal documentation practices should treat this ruling as an immediate compliance mandate.
The September 3, 2026 Supreme Court Decision Explained
In Appeal of Comm’r of N.H. Dep’t of Labor, No. 2025-0416, the New Hampshire Supreme Court examined whether handwritten notations made on payment memoranda—documents routinely submitted during the course of workers’ compensation administration—could serve as adequate notice to the commissioner of an insurer’s intent to seek NHSIF reimbursement for concurrent employment wage increases. The court answered with an unambiguous no.
The court’s analysis focused on the plain language of RSA 281-A:55(V), which requires that notice be provided to the commissioner within 100 weeks after the date of injury. The justices held that this provision demands express, formal written communication—not informal annotations appended to routine payment documents. The rationale is grounded in the administrative purpose of the notice requirement: to give the Department of Labor timely, unambiguous signal that a reimbursement claim is forthcoming so that the fund can be properly administered and reserves allocated.
By rejecting the handwritten notation approach, the court effectively raised the procedural bar for all pending and future New Hampshire concurrent employment second injury fund notice claims. Insurers cannot argue constructive notice or substantial compliance. The rule is binary: either formal written notice was delivered to the commissioner within 100 weeks of injury, or the right to reimbursement is forfeited. There is no equitable exception recognized in the ruling.
Understanding the 100-Week Notice Window and Its Practical Impact
The 100-week notice window established under RSA 281-A:55(V) runs from the date of injury—not the date of disability determination, not the date benefits begin, and not the date the concurrent employment relationship is confirmed. This starting point creates a significant compliance challenge for insurers who may not identify the concurrent employment issue until weeks or months into the claims-handling process.
Consider a typical scenario: a worker is injured in week one, concurrent employment is not discovered until an attorney raises wage-averaging during a hearing in week 30, and the insurer then must backtrack to ensure formal notice reaches the commissioner no later than week 100 from the original injury date. That leaves a narrowing window that demands immediate action the moment concurrent employment is identified. Using a personal injury settlement calculator can help claimants and their representatives understand the full financial scope of multi-employer wage claims while insurers simultaneously navigate these procedural timelines.
The table below summarizes the NHSIF reimbursement structure and the corresponding notice obligations that now carry heightened compliance risk following the September 2026 ruling.
| Claim Component | NHSIF Reimbursement Rate | Notice Deadline | Notice Form Required |
|---|---|---|---|
| First $10,000 of concurrent-employment wage increase costs | 50% | Within 100 weeks of injury date | Formal written notice to commissioner |
| All costs exceeding 104 weeks of disability | 100% | Within 100 weeks of injury date | Formal written notice to commissioner |
| Claims with informal/handwritten notations only | 0% (forfeited) | N/A — noncompliant | Does not satisfy RSA 281-A:55(V) |
| Multi-employer staffing claims (concurrent exposure) | Per above tiers | Within 100 weeks of injury date | Formal written notice to commissioner |
Source: NH RSA 281-A:55 (New Hampshire General Court, 2026); Appeal of Comm’r of N.H. Dep’t of Labor, No. 2025-0416 (N.H. Sept. 3, 2026).
Who Is Most Affected: Staffing Agencies, Multi-Employer Sites, and Concurrent Earners
The September 2026 ruling has immediate and concentrated impact across three categories of workplace arrangements that are increasingly common in New Hampshire’s labor market.
Temporary Staffing and Multi-Employer Worksites
Temporary staffing agencies frequently place workers with client employers while maintaining their own payroll relationship with the employee. When an injury occurs at the client site, both the agency and the client may have exposure, and the injured worker may simultaneously earn wages from multiple placements. These are exactly the kinds of arrangements where New Hampshire concurrent employment second injury fund notice claims arise and where informal documentation practices have historically been most prevalent. Bureau of Labor Statistics injury data for 2026 confirms that temporary and contract workers experience higher rates of occupational injury than direct-hire employees, making this population especially relevant to NHSIF compliance planning.
Workers Holding Multiple Part-Time Jobs
A growing segment of New Hampshire’s workforce holds two or more part-time positions simultaneously. When such a worker suffers a serious injury—including traumatic brain injuries sustained in falls or equipment accidents—the wage-averaging calculation can dramatically increase the weekly benefit obligation. Workers who experience severe TBI at multi-employer worksites should note that resources like a brain injury calculator can provide preliminary estimates of long-term economic losses, while insurers must separately ensure NHSIF notice compliance to protect their reimbursement rights on the elevated wage component.
Construction and Healthcare Sectors
Both the construction and healthcare industries in New Hampshire regularly involve workers who carry simultaneous employment relationships—union members working for multiple contractors, per diem nurses working at multiple facilities, and home health aides serving multiple agencies. In all these cases, the concurrent employment wage issue is a near-certainty when injury occurs, making formal NHSIF notice an essential early step in claims management.
Immediate Compliance Steps for Insurers and Employers
Given the absolute nature of the September 3, 2026 ruling, passive compliance is not an option. The following steps represent the minimum necessary response for insurers and self-insured employers operating in New Hampshire.
- Audit all open claims immediately. Identify every active claim where concurrent employment has been alleged, confirmed, or is reasonably suspected based on wage records. Cross-reference the injury date against the 100-week notice deadline for each.
- Calculate remaining notice windows. For any claim where concurrent employment is identified and the 100-week window has not yet closed, formal written notice must be dispatched to the New Hampshire Department of Labor commissioner without delay.
- Implement a concurrent employment intake protocol. At first notice of injury for all new claims, reserving analysts should immediately investigate whether the injured worker holds any secondary New Hampshire employment. A standardized checklist should prompt this inquiry within the first two weeks of claim opening.
- Train claims staff on the formal notice standard. All claims personnel must understand that handwritten notations, marginal comments on payment memoranda, and informal correspondence do not satisfy RSA 281-A:55(V) after September 3, 2026. Only express, standalone written notice directed to the commissioner meets the court’s standard.
- Preserve documentation of notice delivery. Formal notice should be sent by certified mail or electronic means that generate a delivery confirmation, and copies should be maintained in the claim file as evidence of timely compliance.
Fatal workplace accidents involving concurrent employment add yet another layer of complexity, as surviving dependents’ benefits are calculated on the combined wage base. Families navigating such losses may benefit from resources like a wrongful death calculator to understand potential recoveries, while insurers must simultaneously ensure that NHSIF notice obligations are met within the statutory window even as the death claim is being administered.
Frequently Asked Questions About New Hampshire Concurrent Employment Second Injury Fund Notice
What is the New Hampshire Second Injury Fund and how does it apply to concurrent employment claims?
The New Hampshire Second Injury Fund (NHSIF) is a state-administered fund that provides financial reimbursement to workers’ compensation insurers and self-insured employers when certain qualifying conditions are met. In concurrent employment situations—where an injured worker holds jobs with two or more New Hampshire employers at the time of injury—the primary employer’s insurer must calculate weekly compensation based on the worker’s combined wages from all employers. The NHSIF then reimburses 50% of the first $10,000 in costs attributable to that wage increase, and 100% of all costs exceeding 104 weeks. However, as clarified by the September 3, 2026 Supreme Court ruling, access to this reimbursement requires strict compliance with the New Hampshire concurrent employment second injury fund notice requirement under RSA 281-A:55(V).
What type of notice is now required after the September 2026 Supreme Court decision?
Following Appeal of Comm’r of N.H. Dep’t of Labor, No. 2025-0416, the New Hampshire Supreme Court has made clear that only express, formal written notice to the commissioner of the Department of Labor satisfies RSA 281-A:55(V). Handwritten notations on payment memoranda, informal annotations on claim documents, and other non-dedicated communications are insufficient. The notice must be a standalone, express written communication that clearly identifies the claim, the nature of the concurrent employment relationship, and the insurer’s intent to seek NHSIF reimbursement. This notice must be delivered within 100 weeks of the injury date—not the date of disability determination or the date benefits commence.
What happens if an insurer misses the 100-week notice deadline?
The consequence of missing the 100-week deadline for New Hampshire concurrent employment second injury fund notice is complete forfeiture of reimbursement rights. The September 2026 ruling recognizes no equitable exceptions, no doctrine of substantial compliance, and no constructive notice alternative. If formal written notice was not delivered to the commissioner within 100 weeks of the injury date, the insurer bears the full cost of the elevated concurrent-employment wage benefits without any NHSIF contribution. This makes the 100-week window a hard jurisdictional cutoff that claims professionals must track with the same rigor as statutes of limitation.
Which types of workers and employment arrangements are most commonly affected by concurrent employment second injury fund claims in New Hampshire?
The most commonly affected workers include temporary staffing agency employees placed with multiple client employers, part-time workers holding two or more simultaneous jobs, construction workers engaged by multiple subcontractors, healthcare workers such as per diem nurses serving multiple facilities, and home health aides employed by multiple agencies. In all these cases, the worker’s wages from secondary employers must be included in the average weekly wage calculation under New Hampshire workers’ compensation law, elevating the insurer’s payment obligation and triggering the New Hampshire concurrent employment second injury fund notice requirement whenever reimbursement is sought.
What immediate steps should insurers take to comply with the 2026 ruling on concurrent employment second injury fund notice?
Insurers should take five immediate steps: (1) audit all open claims for concurrent employment indicators and calculate how much of the 100-week notice window remains for each; (2) dispatch formal written notice to the commissioner without delay for any compliant claim still within the window; (3) implement an intake protocol requiring concurrent employment investigation within the first two weeks of every new claim; (4) train all claims personnel that only standalone, express written notice satisfies the post-September 2026 standard for New Hampshire concurrent employment second injury fund notice; and (5) preserve certified delivery records of all notices sent as evidence of timely compliance. Claims involving multi-employer staffing arrangements and wage-averaging disputes should receive immediate priority review.
Legal disclaimer: The information provided on this page is for general informational purposes only and does not constitute legal advice, create an attorney-client relationship, or substitute for consultation with a qualified workers’ compensation attorney licensed in New Hampshire.
Related reading: Birth Injury Brain Damage Settlements: Hypoxic-Ischemic Encephalopathy From Delayed Cesarean & Obstetric Negligence (2026 Litigation Guide)
David Prescott is a Workers Rights and Injury Specialist with extensive knowledge of personal injury law and settlement values across the United States. With years of experience analyzing workplace injury claims only cases, David helps injury victims understand their legal rights and the potential value of their claims. David is not an attorney and the information provided is for educational purposes only.