New Hampshire Wage and Payroll Tax Facts
February 02, 2024
Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of New Hampshire.
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Table of Contents
- New Hampshire Minimum Wage Rates
- New Hampshire State Income Tax (SIT) Rates
- New Hampshire State Unemployment Insurance (SUI) Rates
- New Hampshire State Disability Insurance (SDI) Rates
- Miscellaneous New Hampshire Tax Information
- New Hampshire Employer Registration
- Additional New Hampshire Payroll Tax Resources
New Hampshire uses the same minimum wage rate that's required by the federal government in the Fair Labor Standards Act (FLSA). The state does, however, use slightly higher rates for Tipped Minimum Wage amounts and tip credits than the rates required by the federal government.
When it comes to processing payroll, New Hampshire-based organizations must handle the following taxes in addition to those required by the federal government:
The below information was last updated January 30, 2024. It is not intended as legal or tax advice.
New Hampshire Minimum Wage Rates
|
Wage Type |
New Hampshire Rates |
Federal Rates |
|
Minimum Wage |
$7.25 |
$7.25 |
|
Tipped Minimum Wage |
$3.26 |
$2.13 |
|
Actual Tip Credit |
$3.99 |
$5.12 |
New Hampshire State Income Tax (SIT) Rates
New Hampshire is one of the few states that doesn't impose or collect a personal income tax.
New Hampshire State Unemployment Insurance (SUI) Rates
SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.
|
New Hampshire SUI Tax Details |
|
|
Taxable Wage Base |
$14,000 |
|
Employee Subject to Tax |
No |
|
Rates for Experienced Employers* |
0.10% - 7.50% |
|
Rates for New Employers |
1.70% |
|
Effective Period |
Fiscal Year (July 1 - June 30) |
|
Voluntary Contributions Allowed |
No |
|
Administrative Contribution Rate |
0.40% |
*New Hampshire may adjust these rates quarterly instead of annually.
New Hampshire State Disability Insurance (SDI) Rates
SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. New Hampshire, however, doesn't require employers to collect an SDI tax.
Miscellaneous New Hampshire Tax Information
Reciprocal Agreement(s)
Reciprocal agreements are when workers only pay taxes in the state where they live, not the state where they work. New Hampshire currently has no reciprocal agreements with any other states.
This doesn’t mean, however, that interstate workers living in New Hampshire pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference.
Paid Sick Leave (PSL) Taxes
The state of New Hampshire doesn’t require employers to collect PSL taxes, nor does the state have a program providing such leave to employees.
Paid Family and Medical Leave (PFML) Taxes
The state of New Hampshire doesn’t require employers to collect PFML taxes, nor does the state have a program providing such leave to employees.
New Hampshire Employer Registration
Contact the Department of Employment Security for help with your state-based employer registration, including best practices, account numbers, and unemployment information.
|
Registration Details |
Department of Employment Security |
|
Phone |
(603) 228-4038 |
|
Online Registration |
New Hampshire UI Employer Registration |
|
Registration Form* |
Form NHES 0037 |
|
Registration Instructions |
Online and paper registration options are available. Account numbers will be issued in 7-10 days via the online process or 3-5 weeks via mail. |
|
Employer Self-Service Login |
Web Tax Login Page |
*Most agencies are moving away from paper applications and prefer online registration instead. If a printed application is necessary, please call (603) 228-4033 or (603) 228-4034.
Additional New Hampshire Payroll Tax Resources
- Department of Employment Security Forms Index
- Department of Employment Security FAQs for Employers
- Department of Revenue Business Tax Page
- Department of Revenue Business Tax Forms
This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.
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