Sources checked:
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.
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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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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, checked November 2026 · More: Unemployment tax wage bases by state
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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New Hampshire does not tax an individual's W-2 wages, and the Interest and Dividends Tax is repealed for taxable periods beginning after December 31, 2024 (NH DRA).
Sources: NH DRA: Interest & Dividends Tax; IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes, 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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ConfirmedWorkplace posters
New Hampshire Department of Labor lists the required posters.
Source: New Hampshire Department of Labor: Mandatory posters, checked November 2026 · More: First hire checklist for New Hampshire
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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), checked November 2026 · More: 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.
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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); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 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.
Sources: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 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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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), checked November 2026 · More: Paid sick leave laws by state
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
Sources: NH RSA Chapter 275: Protective legislation (275:30-a); U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023), checked November 2026 · More: New Hampshire meal break laws
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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); U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023), checked November 2026 · More: New Hampshire meal break laws
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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
Sources: NH RSA 275:44: Employees separated from payroll before pay days; NH Code of Administrative Rules, Lab 800: Payment of Wages; New Hampshire Department of Labor: Decision of the Hearing Officer, Case No. 63630 (RSA 275:43, vacation pay), 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
- Unused 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), 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.
Sources: NH DRA: Interest & Dividends Tax; IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes, 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.
Hiring in another state? Employer registration in New Hampshire, done for you, or a free bookkeeping health check.
| 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
- Quarterly wage reports and payments: check NHES: Employer Claims & Taxes
- Breaks for workers under 18: check NH RSA Chapter 275: Protective legislation (275:30-a)
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 · 2027 changes for employers
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.
Required posters: workplace posters by state, with free official links.