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Taxes
New Hampshire Payroll Taxes 2026: Complete Overview for Employers
No state income tax, but SUI on $14,000 and federal obligations still apply.
Practical, accurate resources for New Hampshire small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
No state income tax, but SUI on $14,000 and federal obligations still apply.
How to register with New Hampshire Department of Revenue Administration and New Hampshire Department of Employment Security as a new New Hampshire employer.
New employer rate 2.7%, experienced range 0.10%–7.00%, wage base $14,000.
New Hampshire minimum wage is $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.
Weekly pay required. Final pay: Final wages for terminated employees are due within 72 hours of separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, New Hampshire-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and New Hampshire new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and New Hampshire recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for New Hampshire small businesses.
Federal OT after 40 hrs/week, New Hampshire overtime rules, exemptions, salary thresholds.