New Hampshire employers pay State Unemployment Insurance (SUI) on the first $14,000 of each employee’s wages per year. New employers pay 2.7%, minus the quarterly Trust Fund Reduction (1.0% in the first and second quarters of 2026, for a net 1.7%). Experienced employers pay between 0.10%–7.00% based on their claims history. At the full 2.7% new employer rate, the maximum annual SUI cost is approximately $378.00 per employee ($238.00 at the net 1.7% rate).
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State Unemployment Insurance (SUI) in New Hampshire is a direct employer cost. Unlike income tax withholding, SUI contributions come entirely out of your business — employees do not contribute. Understanding how the rates work and what drives them up or down can have a real impact on your payroll budget.
SUI at a Glance
| New Employer Rate | 2.7% minus the Trust Fund Reduction (net 1.7% in Q1–Q2 2026) |
| Experienced Rate Range | 0.10%–7.00% |
| Wage Base (2026) | $14,000 |
| Max Annual Cost (New Employer) | $378.00 per employee at 2.7% ($238.00 at 1.7%) |
| Administering Agency | New Hampshire Department of Employment Security |
New Employer Rate: 2.7%
When you first register as an employer in New Hampshire, you are assigned the new employer SUI rate of 2.7%, minus the quarterly Trust Fund Reduction (1.0% in the first and second quarters of 2026, for a net 1.7%). After your first year as an employer, NHES adjusts your rate based on your experience.
Experienced Employer Rates: 0.10%–7.00%
After your initial period, New Hampshire assigns an experience rate based on your claims history. The more unemployment claims charged to your account relative to the wages you’ve paid, the higher your rate. Rates range from 0.10%–7.00%.
The $14,000 Wage Base
SUI tax in New Hampshire only applies to the first $14,000 of each employee’s wages per calendar year. Once an employee’s year-to-date wages exceed $14,000, no additional SUI tax is owed for that employee for the rest of the year.
Total Annual Cost Per Employee
At the full new employer rate of 2.7%, your maximum SUI cost per employee is approximately $378.00 per year, or $238.00 at the net 1.7% rate that applied in the first half of 2026. Actual cost may be lower if the employee does not earn $14,000 annually.
From the Payroll Desk
SUI is often the most variable employer-paid tax. A single unemployment claim can raise your rate significantly. Track your experience rate annually and budget accordingly.
How Experience Rating Works
New Hampshire uses an experience rating system to determine each employer’s SUI rate. The state looks at the ratio of unemployment benefits charged to your account versus the taxable wages you’ve reported. A lower ratio of claims to wages results in a lower rate.
How to Register
Register for a New Hampshire SUI account through the New Hampshire Department of Employment Security. You’ll receive an employer account number and your initial SUI rate assignment.
For step-by-step registration instructions, see our New Hampshire New Employer Registration guide.
Filing and Payment
New Hampshire SUI taxes are filed quarterly. You must submit a quarterly wage report listing all employees and their wages, along with payment for any SUI tax owed. Reports are typically due by the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31).
How to Keep Your Rate Low
- Minimize layoffs: Every unemployment claim charged to your account increases your rate
- Respond to claims promptly: Contest fraudulent or ineligible claims
- Document terminations: “For cause” terminations with proper documentation may not be charged to your account
- Maintain stable employment: Consistent employment levels over time lead to lower experience ratings
Frequently Asked Questions
What is the New Hampshire SUI rate for new employers in 2026?
New employers in New Hampshire pay an SUI rate of 2.7%, minus the quarterly Trust Fund Reduction (1.0% in the first and second quarters of 2026, for a net 1.7%), on the first $14,000 of each employee's wages.
What is the New Hampshire SUI wage base for 2026?
The New Hampshire SUI wage base for 2026 is $14,000. Once an employee's year-to-date wages exceed this amount, no additional SUI tax is owed for that employee.
How is the New Hampshire SUI experience rate calculated?
New Hampshire calculates experienced employer SUI rates based on your claims history — the ratio of unemployment benefits charged to your account versus the wages you've paid. Rates range from 0.10%–7.00%.
How do I register for New Hampshire SUI?
Register through the New Hampshire Department of Employment Security at https://www.nhes.nh.gov. You'll receive an employer account number and your assigned SUI rate.
Can I lower my New Hampshire SUI rate?
Yes. Minimize layoffs, respond to all unemployment claims promptly, and maintain a stable workforce. Over time, fewer claims against your account will reduce your experience-rated SUI rate.
Let Us Run Your New Hampshire Payroll
New Hampshire has no state income tax, so payroll comes down to federal filings and NH unemployment reporting. Pacific Data Services has run payroll for small businesses since 1969 and handles New Hampshire employers remotely, for one flat monthly price. Get a payroll quote.
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 February 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.