New Hampshire

$7.25 / hour

No employer may pay an hourly rate lower than the federal minimum wage; covered tipped employees receive at least 45 percent of the applicable minimum wage and the employer must make up any shortfall (RSA 279:21).

Checked

2026-08-13

1.5%

Covered employees must receive one and one-half times regular compensation for time worked beyond 40 hours in a week (RSA 279:21(VIII)).

Checked

2026-08-13

In New Hampshire, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective

2024-03-11

Checked

2026-08-09

Employers must pay wages within 8 days after a weekly workweek or within 15 days after a biweekly workweek, unless less frequent payment is approved (RSA 275:43).

Checked

2026-08-13

A discharged employee must be paid in full within 72 hours; an employee who quits is paid by the next regular payday, or within 72 hours when at least one pay period's notice was given (RSA 275:44).

Checked

2026-08-13

Every employer shall furnish each employee a statement of deductions for each pay period in which deductions are made (RSA 275:49(IV)).

Checked

2026-08-13

An employer may withhold wages only for purposes authorized by RSA 275:48, with written employee authorization where the statute requires it (RSA 275:48).

Checked

2026-08-13

Wages may be paid by lawful money, electronic transfer, authorized direct deposit, payroll card with a free full-balance withdrawal, or a convenient negotiable check; employees must be offered the check option (RSA 275:43(I)).

Checked

2026-08-13

An employer may not require an employee to work more than 5 consecutive hours without a one-half-hour lunch or eating period, except when it is feasible for the employee to eat during the performance of the work and the employer permits it (RSA 275:30-a).

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

No general predictive scheduling requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employee must be reimbursed within 30 days after presenting proof of employer-requested employment expenses not otherwise paid, excluding expenses normally borne as a precondition of employment (RSA 275:57).

Checked

2026-08-13

New Hampshire wage-payment law permits compensation on a draw-against-commission basis and treats compensation due under the employment arrangement as wages (RSA 275:42; RSA 275:43).

Checked

2026-08-13

Wages means compensation for labor or services rendered by an employee, whether the amount is determined on a time, task, piece, commission, or other basis of calculation (RSA 275:42, III).

Checked

2026-08-13

Severance pay, when it is a matter of employment practice or policy, is considered wages when due (RSA 275:43(V)).

Checked

2026-08-13

Holiday pay, when it is a matter of employment practice or policy, is considered wages when due (RSA 275:43(V)).

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

No general paid sick leave requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Individuals employed by private employers with more than 50 employees who opt into the individual pool must make premium remittances by payroll deduction, and those employers must remit the FMLI premium payments to the department (RSA 282-B:3, II).

Checked

2026-08-13

An employer shall permit a crime-victim employee to leave work for court or other legal or investigative proceedings; the leave need not be paid, but accrued paid leave may be used (RSA 275:62).

Checked

2026-08-13

The State of New Hampshire does not impose an income tax on an individual's reported W-2 wages.

Effective

2025-01-01

Checked

2026-08-13

In New Hampshire, the governing rule for state withholding forms is federal: On or before the date on which an individual commences employment, the individual must furnish the employer a signed withholding allowance certificate stating the filing status the employee reasonably expects to claim and the withholding allowance claimed. The allowance may not exceed what the employee is entitled to under the instructions the Commissioner prescribes. An employee may claim exemption from withholding where the certifications of section 3402(n) are true. Where no valid certificate is in effect at the time wages are paid, the employer withholds as prescribed (26 U.S.C. 3402; 26 CFR 31.3402(f)(2)-1).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general supplemental wages requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general multi-state taxation requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

2.7% · wage base $14,000

Taxable wage base: $14,000 per employee per year. Experience-rated employer rates: 0.10% to 7.00%. New employer rate: 2.7%.

Effective

2026-01-01

Checked

2026-08-09

No general disability insurance requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer subject to the chapter shall secure compensation through licensed insurance or satisfactory proof of financial ability to pay directly (RSA 281-A:5).

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general tax deposit frequency requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general state payroll returns requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

In New Hampshire, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked

2026-08-10

An employing unit shall report an individual's hire, rehire or qualifying contract for services within 20 days, or by two monthly electronic transmissions 12 to 16 days apart (RSA 282-A:32).

Checked

2026-08-13

25%

In New Hampshire, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

An employer may not pay employees of one sex less than employees of another sex for equal work requiring equal skill, effort and responsibility under similar conditions (RSA 275:37).

Checked

2026-08-13

No general pay transparency requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general wage theft & notices requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer shall post the commissioner's wage-law abstract including classification criteria and make the statutory equal-pay notice available (RSA 275:49(V), (VII)).

Checked

2026-08-13

A youth under 16 may not be employed without a certificate except for work for a parent, grandparent, or guardian, casual work, or farm labor; such youth may not work earlier than 7 a.m., later than 9 p.m., more than 3 hours on a school day, or more than 23 hours in a school week (RSA 276-A:4, II and IV).

Checked

2026-08-13

No general e verify requirement for private employers was located in NH's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general employer registration requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer shall preserve employee wage and hour records for 3 years (RSA 275:49(VI)).

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general penalties & interest requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in New Hampshire, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. New Hampshire's official publisher, linked here, is where to confirm.

Checked

2026-08-16