---
title: "New Hampshire Employer Requirements 2027 Checklist | MCC"
description: "New Hampshire employers in 2027:  SUTA wage base, new hires reported in 20 days, $7.25 minimum wage. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/new-hampshire-employer-compliance-2027"
---

Employer checklist · New Hampshire · 2027

# New Hampshire employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** New Hampshire: SUTA wage base; 2.7% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; meal breaks required; final pay within 72 hours if fired. 17 of 19 checklist items are confirmed on official pages; 2 are marked not confirmed, with the page to check.

## New Hampshire 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### 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)](https://www.nhes.nh.gov/forms/employers.htm), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedTaxable wage base for 2027 Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January. Source: [NHES: Employer Claims & Taxes](https://nhes.nh.gov/services/employers/claimtax.htm), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://nhes.nh.gov/services/employers/claimtax.htm), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedNew employer tax rate 2.7% for a new employer.2.7% per the DOL table. Source: [NHES: Employer Claims & Taxes](https://nhes.nh.gov/services/employers/claimtax.htm), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### Not confirmedQuarterly wage reports and payments Not confirmed — check [NHES: Employer Claims & Taxes](https://nhes.nh.gov/services/employers/claimtax.htm). More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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). Sources: [NH DRA: Interest & Dividends Tax](https://revenue.nh.gov/taxes-glance/interest-dividends-tax); [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf), checked November 2026

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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)](https://mm.nh.gov/files/uploads/nhes/documents/des-605.pdf), checked November 2026 · More: [First hire checklist for New Hampshire](/bookkeeping/first-hire-checklist-by-state?state=nh)

- #### ConfirmedWorkplace posters New Hampshire Department of Labor lists the required posters. Source: [New Hampshire Department of Labor: Mandatory posters](https://nh.gov/labor/forms/mandatory-posters.htm), checked November 2026 · More: [First hire checklist for New Hampshire](/bookkeeping/first-hire-checklist-by-state?state=nh)
- #### ConfirmedE-Verify for private employers No state law requires private employers in New Hampshire to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list New Hampshire among the 22 states that require E-Verify of any employer.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $7.25 an hour.$7.25; equals the federal rate (US DOL). Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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. Sources: [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### ConfirmedPaid sick leave No statewide paid sick leave law for private employers.Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and New Hampshire is not among them. Check the state labor agency for any law passed since. Source: [U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024)](https://dol.gov/sites/dolgov/files/WB/StatePaidSickLeaveLaws.pdf), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### 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 Sources: [NH RSA Chapter 275: Protective legislation (275:30-a)](https://www.gc.nh.gov/rsa/html/XXIII/275/275-mrg.htm); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm), checked November 2026 · More: [New Hampshire meal break laws](/bookkeeping/meal-break-laws-new-hampshire)
- #### ConfirmedRest breaks for adults No state requirement, per the state's own page. No state rest-break requirement: New Hampshire isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.States not listed do not require paid rest periods. Sources: [NH RSA Chapter 275: Protective legislation (275:30-a)](https://www.gc.nh.gov/rsa/html/XXIII/275/275-mrg.htm); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm), checked November 2026 · More: [New Hampshire meal break laws](/bookkeeping/meal-break-laws-new-hampshire)
- #### Not confirmedBreaks for workers under 18 Not confirmed — check [NH RSA Chapter 275: Protective legislation (275:30-a)](https://www.gc.nh.gov/rsa/html/XXIII/275/275-mrg.htm). More: [New Hampshire meal break laws](/bookkeeping/meal-break-laws-new-hampshire)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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 employeesOwners 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)](https://nh.gov/labor/workers-comp/employer-information.htm), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

- #### ConfirmedIf there's no coverage Civil penalties of $50 for each day of non-compliance. Source: [Employer Information (New Hampshire Workers' Compensation Division)](https://nh.gov/labor/workers-comp/employer-information.htm), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### ConfirmedFinal pay when you let someone go In full within 72 hours of the discharge.in full within 72 hours Sources: [NH RSA 275:44: Employees separated from payroll before pay days](https://gc.nh.gov/rsa/html/XXIII/275/275-44.htm); [NH Code of Administrative Rules, Lab 800: Payment of Wages](https://gc.nh.gov/rules/state_agencies/lab800.html); [New Hampshire Department of Labor: Decision of the Hearing Officer, Case No. 63630 (RSA 275:43, vacation pay)](https://www.nh.gov/labor/documents/63630.pdf), checked November 2026 · More: [New Hampshire final paycheck law](/bookkeeping/final-paycheck-laws-new-hampshire)
- #### ConfirmedFinal pay when an employee quits By the next regular payday, through regular channels or by mail if requested.next regular paydayUnused vacation: Vacation pay counts as wages, when due, if it's a matter of the employer's practice or policy, or both (RSA 275:43 V), so the employer's policy decides whether unused vacation is paid at separation. A Department of Labor hearing decision applied this to unused vacation at separation.
- 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: [New Hampshire Department of Labor: Decision of the Hearing Officer, Case No. 63630 (RSA 275:43, vacation pay)](https://www.nh.gov/labor/documents/63630.pdf), checked November 2026 · More: [New Hampshire final paycheck law](/bookkeeping/final-paycheck-laws-new-hampshire)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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. Sources: [NH DRA: Interest & Dividends Tax](https://revenue.nh.gov/taxes-glance/interest-dividends-tax); [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=nh)

## 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.

Hiring in another state? [Employer registration in New Hampshire, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| Date | What | Source |
| --- | --- | --- |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |

## Still to confirm

- Quarterly wage reports and payments: check [NHES: Employer Claims & Taxes](https://nhes.nh.gov/services/employers/claimtax.htm)
- Breaks for workers under 18: check [NH RSA Chapter 275: Protective legislation (275:30-a)](https://www.gc.nh.gov/rsa/html/XXIII/275/275-mrg.htm)

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 announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.

**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?**

No statewide paid sick leave law for private employers.

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=nh)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

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