NH · Payroll tax 2026
The true cost of hiring in New Hampshire
Estimate what a W-2 employee costs in New Hampshire and compare it with a 1099 contract using sourced 2026 payroll-tax defaults that you can adjust to your assigned rate.
Estimate a New Hampshire hire
Pre-filled with a 2.7% base new-employer rate. Adjust SUI, salary, benefits, and the 1099 rate to fit your hire.
Results update instantly. Your values stay in this browser.
A W-2 hire in New Hampshire costs more than salary. Employers pay federal FICA and FUTA plus state unemployment insurance. For 2026, HiringMath uses a 2.7% base new-employer rate on the first $14,000 of wages, producing up to about $378 of state UI tax per worker before experience-rating or account-specific adjustments. New Hampshire does not tax wage income. No state income or sales tax. The calculator below combines those statutory items with editable benefits, workers' compensation, and overhead, then compares the result with a 1099 contract.
New Hampshire employer tax facts
| Item | NH |
|---|---|
| Base new-employer SUI rate | 2.7% |
| SUI taxable wage base | $14,000 |
| Federal FICA (employer) | 7.65% |
| FUTA | 0.6% |
| State income tax on wages | None |
| Worker classification test | ABC framework |
Extra employer taxes: No state income or sales tax.
Example: a $75,000 hire in New Hampshire
At a $75,000 base salary with typical benefits, a W-2 employee in New Hampshire costs an employer $99,458 per year — $24,458 above base pay. An equivalent 1099 contract at $75,000 would cost $24,458 less; the breakeven contract rate is $99,458.
Misclassification risk in New Hampshire
Test: ABC framework
ABC framework; RSA 275-A includes classification and enforcement provisions.
Penalties by stateCompare nearby rates
New Hampshire's 2.7% new-employer SUI rate sits near Alabama (2.7%), District of Columbia (2.7%), Florida (2.7%), Kentucky (2.7%). See the full 51-state comparison or the 2026 employer payroll tax reference.
Common questions
New Hampshire hiring-cost FAQ
What SUI rate does HiringMath use for New Hampshire?
The calculator starts with a 2.7% base new-employer rate, applied to the first $14,000 of each employee's 2026 wages. Your assigned rate can differ because of industry, surcharges, and claims history, so replace the default with the rate on your state notice when available.
Does New Hampshire have a state income tax?
No. New Hampshire does not tax wage income, though employers still owe federal payroll taxes and state unemployment insurance.
What should employers know about worker classification in New Hampshire?
ABC framework; RSA 275-A includes classification and enforcement provisions. This is a planning summary, not legal advice; confirm classification decisions with the relevant agency or counsel.