New Hampshire Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against New Hampshire Employment Security's own pages and the other official sources below
New Hampshire employers pay state unemployment tax (SUTA) on the first $14,000 of each employee's wages in 2026, and new employers pay 1.7% — at most $238.00 per employee for the year. Every New Hampshire employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in New Hampshire?
Enter your headcount and average pay to see the employer's share of New Hampshire and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
New Hampshire employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
New Hampshire unemployment (SUTA) 1.7% × first $14,000 per employee | $1,190 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
| Total employer taxes | $20,525 |
| Per employee | $4,105 |
Assumes every employee earns the average and works in New Hampshire all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
New Hampshire unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $14,000 per employee (28th highest of 51)
- New-employer rate
- 1.7%
- How the new-employer rate works
- New accounts pay 2.7% less the current quarter's Trust Fund Reduction (1.0% in early 2026), so 1.7% — check the quarterly rate chart.
- Most a new employer pays per employee
- $238.00 (1.7% × $14,000)
- Experience-rated range (2026, as published)
- 0.1% to 7%. Negative-balance employers add a 0.5% surcharge in 2026.
- 2025 average employer rate
- 0.57% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Same $14,000 wage base as Mississippi, South Carolina and Wisconsin. Register with New Hampshire Employment Security when you first pay wages in New Hampshire; you get an account number for quarterly wage reports and tax payments.
Federal payroll taxes every New Hampshire employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for New Hampshire unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Next for New Hampshire employers: New Hampshire paycheck calculator (employee withholding) · New Hampshire new hire reporting · New Hampshire payday & final paycheck rules · New Hampshire workers' comp · full payroll cost calculator
New Hampshire payroll tax FAQ
What is the New Hampshire SUTA rate for new employers in 2026?
1.7%. New accounts pay 2.7% less the current quarter's Trust Fund Reduction (1.0% in early 2026), so 1.7% — check the quarterly rate chart.
What is the New Hampshire SUTA wage base for 2026?
$14,000 per employee. Once an employee's 2026 wages pass that amount, you stop paying New Hampshire unemployment tax on them for the rest of the year. That is the 28th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in New Hampshire?
No. In New Hampshire unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do New Hampshire employers pay?
For 2026, New Hampshire has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.
How much FUTA do New Hampshire employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying New Hampshire unemployment tax on time. New Hampshire is not a credit-reduction state for 2026.
How does my New Hampshire SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, New Hampshire Employment Security assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.1% to 7% (Negative-balance employers add a 0.5% surcharge in 2026). Use the rate on your annual rate notice. The 2025 average employer rate in New Hampshire was 0.57% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12- NHES — tax rate chart — UI wage base and rates
- NHES — tax rate FAQs — UI wage base and rates
- IRS Publication 15 (2026), Employer's Tax Guide
- IRS Topic 759, Form 940 — FUTA
- U.S. DOL ETA — Employer contribution rates, CY 2025
Related Resources on This Site
More for your state
- GuideNew Hampshire small business guide
- Workers' CompNew Hampshire workers comp requirements
- Business LicenseNew Hampshire business license requirements
- Resale PermitNew Hampshire resale certificate & seller's permit
- LLChow to form an LLC in New Hampshire
- FormationNew Hampshire annual report due date, fee & franchise tax
- Sales TaxNew Hampshire sales tax rates & rules
- Minimum WageNew Hampshire minimum wage
Helpful guides
- Formationoperating agreement template (free)
- Sales Taxsales tax rates & rules by state
- Estimated Taxesquarterly estimated taxes — when and how to pay
- Income Taxstate income tax rates and brackets 2026
Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from New Hampshire Employment Security before filing.