Last reviewed: July 2026
New New Hampshire employers must: (1) obtain a federal EIN from the IRS, (2) file an Employer Status Report with New Hampshire Employment Security (NHES) for an SUI account, and (3) obtain workers' compensation insurance. There's no state withholding to register for — New Hampshire has no state income tax on wages.
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When you hire your first employee in New Hampshire, the registration list is short. There's no state withholding account to open, since the state has no income tax on wages — just an unemployment insurance registration and the usual insurance and reporting requirements every employer handles.
Registration Overview
Here's a checklist of what every new New Hampshire employer needs:
- ☑ Federal Employer Identification Number (EIN)
- ☑ New Hampshire SUI account (NHES Employer Status Report)
- ☑ Workers' compensation insurance
- ☑ New hire reporting setup
- ☑ Payroll system or software
Step 1: Get Your Federal EIN
Your Employer Identification Number (EIN) is your federal tax ID. You need it for everything — federal tax filings, state registrations, opening a business bank account, and running payroll.
Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.
Step 2: Register With NHES for SUI
File an Employer Status Report with New Hampshire Employment Security (NHES) within 30 days of becoming liable for unemployment insurance. NHES reviews the report, issues a Determination of Liability, and sets up your account. You'll be assigned:
- An employer account number
- Your initial SUI rate (2.7% for new employers in 2026)
- Quarterly filing requirements
SUI is an employer-paid tax on the first $14,000 of each employee's wages in 2026. See our New Hampshire SUI Rates 2026 guide for details.
From the Payroll Desk
Don't wait until your first payroll to file the Employer Status Report. NHES needs time to process it and issue your account number before your first quarterly filing is due.
Step 3: Workers’ Compensation Insurance
New Hampshire requires workers' compensation insurance for nearly every employer, generally from the first employee hired. Coverage protects you and your employees if someone is hurt on the job.
You can obtain workers' comp through private insurance carriers licensed in New Hampshire. Compare quotes from a couple of carriers to find the best rate for your industry classification.
Step 4: New Hire Reporting
Federal and New Hampshire law require you to report every new hire within 20 days of their start date through NHES. This information helps enforce child support orders and prevent fraud. See our New Hire Reporting guide for more on the federal requirement.
Step 5: Set Up Payroll
With registrations complete, decide how you'll run payroll. Since there's no state withholding to calculate, New Hampshire payroll math stays close to the federal baseline — just keep your EIN confirmation and NHES account number together for each quarterly filing.
Frequently Asked Questions
Where do New Hampshire employers register for unemployment insurance?
New Hampshire employers register for UI (unemployment insurance) with New Hampshire Employment Security (NHES) by filing an Employer Status Report within 30 days of becoming liable. NHES then issues a Determination of Liability and an account number.
Do New Hampshire employers register for state income tax withholding?
No. New Hampshire has no state income tax on wages, so no withholding registration is required. Employers still must register with NHES for unemployment insurance.
Do I need to register before running my first payroll in New Hampshire?
Yes. You must file your NHES Employer Status Report within 30 days of becoming liable for unemployment insurance, and it's best to have your account number in hand before your first payroll run.
No State Income Tax Makes New Hampshire Payroll Simple. We Do It For You.
Because New Hampshire has no state income tax, payroll here comes down to federal filings and NHES unemployment insurance reporting. Pacific Data Services has run payroll since 1969 and handles New Hampshire employers remotely — paychecks, federal deposits, W-2s, and your quarterly NHES filings. See how it works.
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or New Hampshire state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with New Hampshire law before making payroll or compliance decisions for your business.