Paying Employees in New Hampshire

New Hampshire 2021 Minimum Wage: $7.25 per hour, $3.26 per hour for tipped employees

New Hampshire Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

New Hampshire Paystub Requirements:

  • An employer must provide an employee, at least once per month, an itemized accounting of deductions made from their wages. 

How often do you have to pay employees in New Hampshire?

  • Employees must be paid weekly within eight days of the pay period end date.
  • Employers can apply for a request to pay on a different frequency, which must be approved before implemented.

When is an employee’s final check due in New Hampshire?

  • Voluntary resignation – wages are due by the next regular payday or within 72 hours if the employee gave one pay period’s notice
  • Involuntary termination – wages are due within 72 hours

 

New Hampshire Withholding Tax 

  • N/A – no state income tax

 

New Hampshire Unemployment Tax

New Hampshire Unemployment Tax Registration

  • Employers can complete the Unemployment Insurance New Employer Registration online at https://www2.nhes.nh.gov/empstatus/

New Hampshire Unemployment Tax Employer Liabilities

  • New employer rate: 2.7%
  • 2021 Wage Base: $14,000

New Hampshire Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

 

New Hampshire New Hire Reporting

  • Employers can use the NHES Web Tax & New Hire Reporting System to report new hires online
  • Employers are required to report rehires and new hires within 20 days.
  • New Hampshire Employment Security
    P.O. Box 2092
    Concord, NH 03302-2092,
    Attn: New Hire Program
  • Fax: (855) 253-9072
  • Phone: (603) 229-4371

 

New Hampshire Child Support

  • Employers can remit New Hampshire child support payments online at www.expertpay.com
  • EMPLOYER Income Assignments
    Child Support Regional Processing Center
    PO Box 9501
    Manchester, NH 03108-9501
  • Phone: (603) 271-4427
  • Email: BCSS-CIU@dhhs.nh.gov

 

Additional Resources