Sources checked:
Quick answer. New Hampshire: $14,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; $7.25 minimum wage; meal breaks required; final pay within 72 hours if fired. 13 of 19 checklist items are confirmed on official pages; 6 are marked not confirmed, with the page to check.
New Hampshire 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Every business with employees files an Employer Status Report with NH Employment Security; the form is on the NHES employer forms page.
Source: New Hampshire Employment Security (NHES), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check NHES: Employer Claims & Taxes.
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ConfirmedTaxable wage base for 2026 (the latest published)
$14,000 per employee in 2026.
NHES: "The Taxable Wage Base remains at $14,000."
Source: NHES: Employer Claims & Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.7% for a new employer.
2.7% per the DOL table.
Source: NHES: Employer Claims & Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedQuarterly wage reports and payments
Not confirmed — check NHES: Employer Claims & Taxes.
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ConfirmedState income tax withholding
No state income tax to withhold.
New Hampshire does not tax an individual's W-2 wages, and the Interest and Dividends Tax is repealed for taxable periods beginning after December 31, 2024 (NH DRA).
Source: NH DRA: Interest & Dividends Tax, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the date hired.
- Who: New employees.
- Independent contractors: yes, report them too. Independent contractors who operate as sole proprietors are reportable when you expect to pay them more than $2,500 for services in a calendar year (one or more contracts).
- How: online, fax, mail. Online through nhes.nh.gov; fax (603) 224-0825 or 1-855-253-9072; mail NHES New Hire Program, PO Box 2092, Concord, NH 03302-2092.
Source: New Hampshire Employment Security: New Hire Reporting Form (DES 605), checked November 2026 · More: First hire checklist for New Hampshire
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25; equals the federal rate (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $3.27 an hour in 2027, with tips making up the rest.
US DOL tipped table: cash wage $3.27, tip credit $3.98.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check NH RSA 275:44: Employees separated from payroll before pay days.
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
A half-hour lunch or eating period after 5 consecutive hours, unless the employee can eat while working and the employer allows it.
An employer may not require an employee to work more than 5 consecutive hours without granting him a 1/2 hour lunch
Source: NH RSA Chapter 275: Protective legislation (275:30-a), checked November 2026 · More: Meal and rest break laws by state
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Not confirmedRest breaks for adults
Not confirmed — check NH RSA Chapter 275: Protective legislation (275:30-a).
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Not confirmedBreaks for workers under 18
Not confirmed — check NH RSA Chapter 275: Protective legislation (275:30-a).
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every employer with any employees, full or part-time, related or not.
every employer who has any employees, full or part-time, is required to cover these employees
- Owners and officers: Sole proprietors and partners don't have to cover themselves but may elect to. Officers and LLC members are employees and covered automatically; up to three executive officers or LLC members may elect to be excluded.
- Check a policy: The division lists a Workers' Compensation Insurance Coverage Verification tool; questions go to (603) 271-3175.
Source: Employer Information (New Hampshire Workers' Compensation Division), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Civil penalties of $50 for each day of non-compliance.
Source: Employer Information (New Hampshire Workers' Compensation Division), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
In full within 72 hours of the discharge.
in full within 72 hours
Source: NH RSA 275:44: Employees separated from payroll before pay days, checked November 2026 · More: New Hampshire final paycheck law
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ConfirmedFinal pay when an employee quits
By the next regular payday, through regular channels or by mail if requested.
next regular payday
- If it's late: If the employer willfully and without good cause fails to pay on time, liquidated damages of 10% of the unpaid wages per day (Sundays and holidays excluded), up to the amount of the unpaid wages.
Source: NH RSA 275:44: Employees separated from payroll before pay days, checked November 2026 · More: New Hampshire final paycheck law
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Source: NH DRA: Interest & Dividends Tax, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) |
Still to confirm
- Taxable wage base for 2027: check NHES: Employer Claims & Taxes
- Quarterly wage reports and payments: check NHES: Employer Claims & Taxes
- E-Verify for private employers: check Employer Information, USCIS
- Paid sick leave: check NH RSA 275:44: Employees separated from payroll before pay days
- Rest breaks for adults: check NH RSA Chapter 275: Protective legislation (275:30-a)
- Breaks for workers under 18: check NH RSA Chapter 275: Protective legislation (275:30-a)
New Hampshire kit
New Hampshire Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the New Hampshire unemployment tax wage base for 2027?
Not confirmed in our data files. Check NHES: Employer Claims & Taxes (https://nhes.nh.gov/services/employers/claimtax.htm). The latest published base is $14,000 per employee in 2026.
How soon must a New Hampshire employer report a new hire?
Within 20 days of the date hired.
What is the New Hampshire minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does New Hampshire require paid sick leave?
Not confirmed in our data files. Check NH RSA 275:44: Employees separated from payroll before pay days (https://gc.nh.gov/rsa/html/XXIII/275/275-44.htm).
When is a final paycheck due in New Hampshire?
If the employer ends the job: In full within 72 hours of the discharge. If the employee quits: By the next regular payday, through regular channels or by mail if requested.
Does New Hampshire require state W-2 or 1099 filing?
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Do New Hampshire employers need workers' comp?
Every employer with any employees, full or part-time, related or not.
Related: Employer compliance by state · 2027 changes for employers