Key figures
New Hampshire payroll
2026, with sources
No withholding, but unemployment and BET
New Hampshire doesn’t tax wages, so an employer doesn’t open a withholding account or file state W-2s. Payroll here is unemployment insurance with New Hampshire Employment Security, which sets employer rates; the statute reduces every employer’s rate in a quarter when the trust fund is above set levels, so rates can change quarter to quarter. NHES publishes the current wage base and rates.
The payroll-linked tax founders forget is the business enterprise tax: 0.55% of the enterprise value tax base, which is mostly compensation paid. It is filed with the business tax return rather than through payroll, but it scales with headcount.
Wages and paydays
New Hampshire’s paid family and medical leave plan is voluntary for private employers, so there is no mandatory payroll contribution. A company hiring its first New Hampshire employee therefore has a short list: unemployment registration, workers’ compensation, new-hire reporting and a compliant payday.
Cross-border hiring is common. A New Hampshire resident who commutes into Massachusetts is taxed by Massachusetts on those wages; one who works from home in New Hampshire for a Boston company is not, and the company’s New Hampshire nexus then comes into play.
- Minimum wage: the federal minimum, which New Hampshire adopts by reference.
- Paydays: weekly (within 8 days of the end of the week) or biweekly (within 15 days); less often only with the labor commissioner’s authorization.
- Final pay: within 72 hours after a discharge; next regular payday after a resignation, or 72 hours if the employee gave a full pay period’s notice.
The federal baseline
This page covers what New Hampshire adds. The federal rules underneath it apply here too.
Common questions
Do we withhold New Hampshire income tax?
No. New Hampshire doesn’t tax wages, so there is no state withholding account, no W-4 equivalent and no state W-2 filing. Employees who live in New Hampshire but work in Massachusetts are taxed by Massachusetts on those wages.
When is a final paycheck due in New Hampshire?
Within 72 hours of a discharge. An employee who quits is paid on the next regular payday, unless they gave at least one pay period’s notice, in which case it is also 72 hours.
Payroll next door
- MAMassachusetts payrollMassachusetts payroll runs through DOR, DUA and DFML: 5% withholding, a $15,000 UI wage base at 2.42% for new employers, PFML at 0.88% (0.46% under 25), and final pay on the last day.
- MEMaine payrollMaine payroll is one quarterly 941ME/UC-1 filing, a $12,000 UI wage base at 2.54% for new employers, PFML premiums of 1% of wages, a $15.10 minimum wage and paydays at most 16 days apart.
- VTVermont payrollVermont payroll is withholding plus a 0.44% Child Care Contribution, a $15,400 UI wage base at 1% for new employers, weekly paydays by default and final pay within 72 hours of a discharge.
How New Hampshire compares
- No tax on wagesStates with no state income tax on wagesNew Hampshire: no state income tax on wages. 9 of 51 states are on the list.
- Paid leave payrollStates with a paid leave or disability payroll programNew Hampshire: no state program. 16 of 51 states are on the list.
- Local payroll taxStates with city, county or district payroll taxesNew Hampshire: state-level only. 14 of 51 states are on the list.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- RunwayBurn rate and runway: how to calculate them correctlyGross burn, net burn and months of runway, done the way an investor checks them: from cash, averaged, and with the hires you’ve already committed to.
- EquityStock options, 409A valuations and vesting for startupsHow option strike prices are set by a 409A valuation, how vesting and the cliff work, and why ASC 718 makes every grant an expense on your P&L.
More of the New Hampshire guide
- AccountingAccounting and state tax in New HampshireCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in New HampshireSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in New HampshirePaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- ComplianceCompliance and filings in New HampshireRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in New HampshireCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.