New Hampshire Payroll Taxes 2026: Complete Overview for Employers
New Hampshire has no state income tax, but employers still owe SUI on the first $14,000 and must handle federal obligations.
New Hampshire has no state income tax, but employers still face SUI, federal tax obligations, and strict labor laws. We cover it all — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
New Hampshire does not tax earned wages or salaries, and the former interest/dividends tax was fully phased out as of 2025.
New Hampshire requires employers to pay employees weekly, one of the stricter pay frequency requirements in the nation.
Terminated employees must receive their final wages within 72 hours, requiring prompt action from employers.
New Hampshire has no state income tax, but employers still owe SUI on the first $14,000 and must handle federal obligations.
Get your EIN, register with New Hampshire, set up withholding, new hire reporting — the complete checklist.
New employer rate 2.7%, experienced range 0.10%–7.00%, wage base $14,000.
New Hampshire minimum wage $7.25/hr. New Hampshire has no state minimum wage law; the federal rate of $7.25/hr applies. Tipped employees may be paid $3.27/hr under federal rules.
IRS classification rules, New Hampshire-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for New Hampshire small businesses.