Withholding Requirements:

• Register as employer by filing Form DES 100A (Employer Status Report): or click here
• No Withholding Tax
• Withholding Method = N/A
• Supplemental Rate = N/A

Local Taxes:

None

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form DES 200A (Employer Quarterly Tax and Wage Report) by last day of month following end of quarter:

Reserve ratio formula
Wage base is $14,000 for 2019
Contribution rates range from 0.1% to 7.0% for 2019
New employers use 1.2% for 2019

New Hampshire is the only state that may adjust its unemployment tax rates quarterly

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - The Federal minimum wage applies 
Termination Pay - Fired - 72 hours. Laid off - next regular payday. Quit - next regular payday or 72 hours if one pay period’s notice given.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent).

Report should include employer’s name, address, FEIN,
NHES account number; employee’s name, address, SSN.
Send to:

ATTN: New Hire Program
NH Employment Security
PO Box 2092
Concord, NH 03302-2092
Phone: 800-803-4485
Fax: 603-224-0825

Remit Withholding for Child Support to:

Child Support Enforcement Services

Child Support Regional Processing Center 
PO Box 9501
Manchester, NH 03108-9501

603-271-4427

To report online click here

Reciprocal States:

None