Ma vs Nh Unemployment taxes to be paid

I have 1 employee: Lives in Ma and works in NH.   We have been taking Ma w/h out and paying to MA SUI.  I am now finding that we should have been paying SUI to NH.   We are also finding that we owe back payments for MA Paid Family due to they having us paying MA SUI.   How should this be handled? Am i to leave as is and pay the MA Paid Family or do wage adjustment to get refund from MA SUI?

 

Employee 2: 95% works remotely and lives in MA, but employer is in NH.   Do we keep him in MA or move to NH SUI and MA w/h?

 

What are the requirements for this?  I keep getting conflicting answers, so not sure what is the correct way to handle this.

Thank you.