What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)
  • Tipped employees who customarily and regularly receive more than $30 a month in tips directly from the customer will receive a base rate from the employer of not less than 45 percent of the applicable minimum wage (equivalent to $3.26). 

What do I need to know about state withholding tax?

  • N/A – no state income tax

What forms do employees need to set up state withholding?

  • N/A – no state income tax

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $14,000
  • 2024 New Employer UI Rate – 2.7%  (minus any Fund Reduction or Plus any Emergency Power Surcharge in place for the applicable quarter)
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • NHES – New Hire Program
    PO Box 2092
    Concord, NH 03302-2092
  • Fax: : (603) 224-0825
  • Phone: (603) 229-4371

How do I submit Child Support payments?

  • Remit payments online
    Bureau of Child Support Services
    NH Dept. of Health & Human Services129 Pleasant Street
    Concord, NH 03301-3852
  • Fax: (603) 271-4787
  • Phone: (603) 271-4427
  • Email: [email protected]

Additional Resources:

New Hampshire Employment Security New Hampshire Department of Health & Human Services
New Hampshire Employer Forms and Publications Employer’s Guide to New Hire Reporting
New Hampshire Department of Labor Workers’ Compensation Employer Information

Get A Quote For New Hampshire Payroll Services

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