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Explains that New Hampshire does not tax wages and what employers still owe, including state unemployment insurance and new hire reporting. Summarizes the wage base and other payroll obligations for employers with New Hampshire staff.
No. New Hampshire imposes no general personal income tax on wages and no local wage taxes. Employers still owe state unemployment insurance on the first $14,000 of each employee's wages and must report new hires within 20 days.
Last updated: 09/16/2025
New Hampshire does not impose a general personal income tax on wages. The state eliminated its Interest & Dividends (I&D) tax for taxable periods beginning after December 31, 2024, meaning there is no I&D tax for 2025 taxable periods.
New Hampshire requires employer State Unemployment Insurance (SUI) contributions, has new-hire reporting requirements, and offers a voluntary state Paid Family & Medical Leave program (Granite State PFML) that private employers may opt into. There are no statewide local wage or municipal income taxes.
No state personal income tax on wages. The former Interest & Dividends tax was repealed for taxable periods beginning after 12/31/2024.
Report all new hires and rehired employees to NH Employment Security within 20 days of hire. Employers must use the NHES New Hire reporting process and forms.
New Hampshire's Granite State PFML is voluntary for private employers; state and political subdivisions must provide coverage. Employers may purchase state-approved insurance or offer equivalent self-insured benefits. Benefit structure and opt-in mechanics are published on the NH PFML site.
No broad local income or wage taxes.
There is no mandatory statewide paid sick leave law for private employers. Employers may maintain their own PTO and sick policies, and should track federal FMLA obligations and any local policies that might apply. Employers that opt into NH PFML or offer employer-sponsored paid leave must follow those plan rules and notice requirements.
New Hampshire follows the federal Fair Labor Standards Act (FLSA) for minimum wage and overtime: nonexempt employees are entitled to time-and-a-half for hours worked over 40 in a workweek. Employers must apply the FLSA overtime rules and any stricter state requirements; New Hampshire applies the federal baseline. Check NH DOL guidance and the FLSA for exempt and nonexempt tests, which cover duties and salary.
No statewide law requires paid meal or rest breaks beyond FLSA compensability rules. Short breaks, typically around 20 minutes, are compensable when provided. Follow company policy and industry-specific rules.
Important: New Hampshire statutes set timing for payment of wages and final pay. Wages due on discharge must generally be paid within 72 hours under RSA provisions. Pay period timing rules, such as weekly or biweekly, are in NH statute and NH DOL guidance - see the RSA 275 series for details. Employers must follow RSA 275 provisions and NH DOL guidance for final pay.
There is no statewide mandatory private-sector automatic retirement program for employers. Public employee retirement systems exist for government and school employees. Employers should monitor legislative activity but do not currently have a general private-sector auto-IRA mandate.
New Hampshire child-labor rules, administered through DHHS and NH DOL, generally follow federal standards with state specifics: minors under 14 are largely prohibited from working, with limited exceptions, and the 14-15 and 16-17 age groups have hour and occupation limits and may require youth employment certificates or parent consent. Check NH DOL youth employment guidance before hiring minors.
Employers must honor court orders (garnishments) and follow New Hampshire and federal garnishment rules and limits. Voluntary deductions require written authorization. NHES and NH DOL provide forms and instructions for garnishments and wage payment calculations.
Employers must retain payroll, time and wage records consistent with the FLSA and NH statutes. NH DOL and NHES require certain posters and documentation, covering wage payments, wage claim procedures, and PFML notices if a plan is provided. Keep recruitment, hire and new-hire paperwork readily available for inspection if required.
No. New Hampshire does not impose a general personal income tax on wages, and there are no statewide local wage or municipal income taxes. The state's former Interest & Dividends tax was repealed for taxable periods beginning after December 31, 2024.
The employer SUI taxable wage base is $14,000. Employer rates vary by experience, employees are not subject to employee SUI withholding, and employers file and pay through NHES WebTax.
Report all new hires and rehired employees to NH Employment Security within 20 days of hire, using the NHES New Hire reporting process and forms.
No. New Hampshire's Granite State PFML is voluntary for private employers, although the state and its political subdivisions must provide coverage. Employers who choose to participate may purchase state-approved insurance or offer equivalent self-insured benefits.
Wages due on discharge must generally be paid within 72 hours under RSA provisions. Employers should follow the RSA 275 series and NH Department of Labor guidance for final pay and pay period timing rules.