New Hampshire payroll taxes
Every tax withheld from a New Hampshire paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: eddy.com, taxfoundation.org, taxnews.ey.com, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| New Hampshire SUTA | — | 1.7% (new) | $14,000 |
| New Hampshire income tax | None | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
New Hampshire charges new employers 1.7% on the first $14,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.1% to 7.5%. Fiscal-year (July 1) rates. The new employer rate is 2.7% less the current trust fund reduction, which gives 1.7% (DOL lists the 2.7% statutory base). Wage base fixed by statute.
Administrative contribution is included in the rate
Register and file with the New Hampshire unemployment tax agency.
Income tax withholding
New Hampshire does not tax wages, so there is no state income tax withheld from paychecks.
Frequently asked questions
- What payroll taxes do employers pay in New Hampshire?
- Social Security, Medicare, federal unemployment (FUTA) and New Hampshire unemployment insurance (SUTA).
- What is the New Hampshire SUTA wage base for 2026?
- $14,000 per employee.
- Does New Hampshire require state income tax withholding?
- No. New Hampshire has no tax on wages.