PAYROLL TAX RATES
New Hampshire payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in New Hampshire, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | New Hampshire Employment Security (NHES) (opens in a new tab) | NHES, Register Your Company in NH (opens in a new tab) | |
| Taxable wage base | $14,000 | NHES, Employer Claims & Taxes (Tax Rates) (opens in a new tab) | |
| Wage base set each year | No | NHES, Employer Handbook (NHES 0041), 'What Is Excess?' (PDF) (opens in a new tab) | |
| New employer rate | 2.7%2.7% for every new employer, less the Fund Balance Reduction NHES sets each quarter (1.0% in the first and second quarters of 2026; later quarters not confirmed)Surcharges included | NHES, Tax Rate Frequently Asked Questions (opens in a new tab) | |
| Employee contribution | None | NHES, Employer Claims & Taxes (opens in a new tab) | |
| When an employer becomes liable | One or more persons working some part of a day in 20 different weeks of a calendar year, or $1,500 in wages in any calendar quarter. Also any employing unit liable under FUTA for the current or preceding year that provides employment in New Hampshire; successors to a covered employer; household employers paying $1,000 cash in a quarter; agricultural employers paying $20,000 in a quarter or with 10 or more workers in 20 weeks. | NHES, Instructions for Preparation of Employer Status Report (NHES 0038), General Information (PDF) (opens in a new tab) | |
| Experience rate after | 1 year | NHES, Employer Claims & Taxes (Tax Rates) (opens in a new tab) | |
| Quarterly report due | Last day of the month after the quarter (e.g. April 30 for January to March); WebTax filers have two extra days to file | NHES, Employer Handbook (NHES 0041), 'When Are My Report And Payment Due?' (PDF) (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab) | |
| Withholding rates | No income tax | NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab) | |
| Supplemental wages | None | NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab) | |
| Reciprocity | None | NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab) | |
| Employee's withholding form | None | NH Department of Labor, Employer Compliance Checklist (PDF) (opens in a new tab) | |
| Local income taxes | Not confirmed | NH Department of Revenue Administration, Taxes at a Glance (opens in a new tab) |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | NH Department of Labor, Minimum Wage (RSA 279) (opens in a new tab) | |
| Tipped employees, cash wage | $3.27 | NH RSA 279:21, Minimum Hourly Rate (opens in a new tab) | |
| Rises with inflation | No | NH Department of Labor, Minimum Wage (RSA 279) (opens in a new tab) | |
| Local rates | Not confirmed | NH Department of Labor, Minimum Wage (RSA 279) (opens in a new tab) |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
NH Paid Family and Medical Leave (NH PFML)
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | State of New Hampshire, NH PFML (MetLife is the state's insurance partner) (opens in a new tab) | NH PFML, Overview (opens in a new tab) | |
| Status | Voluntary | NH PFML, Overview (opens in a new tab) | |
| Total rate | Set by the insurer or plan | NH PFML, Overview (opens in a new tab) | |
| Employee share | Set by the insurer or plan | NH PFML, Overview (opens in a new tab) | |
| Employer share | Set by the insurer or plan | NH PFML, Overview (opens in a new tab) | |
| Wage cap | No cap | NH PFML, Overview (opens in a new tab) | |
| Small employers | None | NH PFML, Employer Frequently Asked Questions (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | NH Department of Labor, Workers' Compensation Insurance FAQs (opens in a new tab) | |
| State fund | None; private insurers | NH Department of Labor, Workers' Compensation Insurance FAQs (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in New Hampshire
Employer taxes and contributions on one employee's pay in New Hampshire, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $252.70
- First check of the year
- Cost per check
- $2,560.39
- Pay included, first check
- Cost per year
- $65,010.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| New Hampshire unemployment | 2.7% on the first $14,0002.7% for every new employer, less the Fund Balance Reduction NHES sets each quarter (1.0% in the first and second quarters of 2026; later quarters not confirmed) | $62.31None after check 7 | $378.00 | NHES, Tax Rate Frequently Asked Questions (opens in a new tab); NHES, Employer Claims & Taxes (Tax Rates) (opens in a new tab) |
| Employer taxes and contributions | $252.70 | $5,010.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,560.39 | $65,010.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 2.7% for every new employer, less the Fund Balance Reduction NHES sets each quarter (1.0% in the first and second quarters of 2026; later quarters not confirmed). The tax applies to the first $14,000 of each employee's wages a year.
No. New Hampshire has no state income tax on wages, so no New Hampshire tax is withheld for work done there.
$7.25 an hour.
No mandatory program; New Hampshire's paid leave plan is voluntary.
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- NHES, Register Your Company in NH (opens in a new tab)
- NHES, Employer Claims & Taxes (Tax Rates) (opens in a new tab)
- NHES, Employer Handbook (NHES 0041), 'What Is Excess?' (PDF) (opens in a new tab)
- NHES, Tax Rate Frequently Asked Questions (opens in a new tab)
- NHES, Instructions for Preparation of Employer Status Report (NHES 0038), General Information (PDF) (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab)
- NH Department of Labor, Employer Compliance Checklist (PDF) (opens in a new tab)
- NH Department of Revenue Administration, Taxes at a Glance (opens in a new tab)
- NH Department of Labor, Minimum Wage (RSA 279) (opens in a new tab)
- NH RSA 279:21, Minimum Hourly Rate (opens in a new tab)
- NH PFML, Overview (opens in a new tab)
- NH PFML, Employer Frequently Asked Questions (opens in a new tab)
- NH Department of Labor, Workers' Compensation Insurance FAQs (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.