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New Hampshire has no income tax on wages (I&D Tax eliminated January 2025). No mandatory PFL or TDI. Simple payroll: federal-only withholding, SUI, and workers’ comp. Rippling handles NHDOL SUI filings.
New Hampshire is a Northeastern state with a major Boston commuter population in its southern corridor (Nashua, Manchester) and a growing technology and financial services sector. NH has no state income tax on wages (the Interest and Dividends Tax on investment income was eliminated January 1, 2025), no mandatory paid family leave or TDI, and an optional PFML program. Southern NH employers compete with the Boston metro market for talent. NH is right-to-work with no state sales tax.
Rippling’s New Hampshire payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| NH SUI (NHDOL) | New employer 1.7% | On first $14,000 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Mandatory |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| NH State Income Tax | 0% on wages | No tax on earned income. I&D Tax on investment income eliminated January 1, 2025. |
| New Hampshire Wages | NH Rate |
|---|---|
| All wage income | 0% |
No NH income tax on wages. I&D Tax on investment income eliminated January 1, 2025. No state withholding obligation.
Final Pay: New Hampshire requires final pay within 72 hours of termination. Accrued vacation: NH Wage Payment Act treats promised vacation as wages.
New Hampshire taxes only interest and dividend income (3% in 2024) — not wages. This Interest and Dividends Tax is fully eliminated as of January 1, 2025. As of 2025, NH joins the full no-income-tax states. No employer withholding obligation for wage income.
NH’s minimum wage is $7.25/hour — matching the federal minimum. NH has not enacted a state minimum above the federal floor.
New Hampshire offers the Granite State Paid Family Leave Plan — a voluntary program. Employers can opt in to provide employees with up to 60% of wages for up to 6 weeks of qualifying family or medical leave. This is NOT mandatory — it distinguishes NH from neighboring MA (mandatory PFML) and CT (mandatory CTPL).
Southern New Hampshire (Nashua, Manchester) has significant numbers of Boston commuters and many NH employers compete with the greater Boston tech and financial services market for talent. Salaries in southern NH often benchmark to Boston metro rates.
