New Hampshire Payroll Compliance
Every rate, wage base, and threshold New Hampshire employers need for 2026 — sourced from Employment Security and the Dept. of Revenue Administration — including why "no income tax" doesn't mean zero state-level tax exposure.
Minimum Wage & Hours
New Hampshire has no minimum wage statute of its own — the federal FLSA floor of $7.25/hour applies by default. No New Hampshire city or town sets its own minimum wage.
| Item | 2026 Value | Notes |
|---|---|---|
| Effective minimum wage | $7.25/hr | Federal FLSA controls; New Hampshire has no separate state minimum wage law |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state overtime rule |
| Local wage ordinances | None | No New Hampshire city or town sets its own minimum wage |
State Income Tax
New Hampshire has no tax on wage or salary income — but it did tax interest and dividend income for decades, a genuine exception to the "no income tax" label. That tax was fully repealed effective January 1, 2025, making New Hampshire a cleaner no-income-tax state going forward than it was historically.
| Item | 2026 Value | Notes |
|---|---|---|
| Wage/salary income tax | None | No wage withholding required or possible |
| Interest & Dividends Tax | Fully repealed | Eliminated effective January 1, 2025; not applicable for 2026 |
| Local income tax | None | No New Hampshire city or town imposes one |
Unemployment Insurance (SUI)
New Hampshire’s SUI wage base held flat at $14,000 for 2026, with a moderately wide experience-rated range.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $14,000 | Unchanged from 2025 |
| Rate range | 0.1% – 7.0% | Based on employer experience |
| Administering agency | NH Employment Security | Quarterly filing, standard schedule |