2025 YEAR END
Withholding
Withholding requirements
New Hampshire does not have any state income tax withholding.
Supplemental rate
New Hampshire does not have a state supplemental withholding rate because it does not impose a state income tax
State Unemployment Insurance (SUI)
Wage base
$14,000
Contributions
Rates vary by employer and by quarter.
- Positive-rated employers (Schedule I): Receive a 1.0% Trust Fund Reduction on their assigned rate.
- Negative-rated employers (Schedules II & III): Have an additional 0.5% Inverse Minimum Rate surcharge applied.
- There is no Emergency Power Surcharge for 2025.
More information
Labor
Minimum wage
$7.25
Termination Pay
Final paycheck deadlines based on separation type:
- If fired: All wages must be paid within 72 hours of termination
- If laid off: Wages are due by the next regular payday
- If the employee quits:
- If no notice is given: Pay is due by the next regular payday
- If one pay period notice is given: Pay is due within 72 hours of quitting
💡 This includes regular wages, overtime, and any accrued vacation if treated as wages by company policy.
More information
- Tipped employees: Minimum cash wage is $3.26/hour, provided total earnings (wages + tips) reach at least $7.25/hour.
- Youth wage: Workers under 20 may be paid $4.25/hour during their first 90 days of employment.
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
NHES – New Hire Program
P.O. Box 2092
Concord, NH 03302-2092
Fax to: (603) 224-0825 or toll-free (855) 253-9072
New hire reporting form
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/24/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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