New Hampshire New Employer Information
Congratulations on your decision to become a New Hampshire new employer! You will need a few things in place before you run your first payroll.
For help registering your business in New Hampshire, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
- Although it is not required, we recommend that you register for this federal tax paying system. Your EFTPS (Electronic Federal Tax Payment System) account will be helpful for you to make tax payments online, or view whatever tax filings have been made on your behalf by Patriot.
- To find out more about the EFTPS, please read our article, “What Is EFTPS?”
State of New Hampshire Tax Accounts:
- To register as a new employer with New Hampshire Employment Security, you must file an Employer Status Report within 30 days of providing employment. Mail or fax the form to:
- New Hampshire Employment Security
45 South Fruit Street
Concord, NH 03301-4857
Fax: 603-225-4323
- You can also register online.
- This account will be necessary for filing your state unemployment insurance (SUI) taxes.
- The New Hampshire new employer SUTA rate is 2.7% (minus any Fund Reduction or Plus any Emergency Power Surcharge in place for the applicable quarter). For 2024 Q1, there is a 1% fund balance reduction, which brings the new employer tax rate to 1.7%. There is also an Inverse Rate Surcharge of 0.5% for Q1. For more information, view New Hampshire’s website.
- You will need to enter both the Administrative Contribution (AC) rate and your Unemployment Insurance (UI) rate. For questions about the new employer SUTA rate please contact the NHDES at 1-800-852-3400.
- Although new employers in New Hampshire will not receive a merit rating until after 12 months of business, they still should check their New Hampshire Quarterly Tax Report for rate changes to their SUTA based on other factors in the fund.
- To learn more about SUTA please read our article, “What Is SUTA?”
State-mandated Insurance:
- You must have workers’ comp insurance if you have at least 1 employee in New Hampshire. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in New Hampshire here.
- Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, NEXT Insurance. You can get a free quote with NEXT here.
Setting Up Your New Employee:
- Fill out the required Form I-9 by having the employee complete the top portion, and you, the employer, complete the bottom. For more information, check out our article, “Form I-9 In a Nutshell.”
- You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”
- New Hampshire employers need to report new hires within 20 days of hire or rehire. You can report online to the NHES Web Tax and New Hire Reporting System.
- New Hampshire employers must follow the federal minimum wage of $7.25 per hour.
- By law you are required to post the display the minimum wage poster for your employees where they can read it.
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list for new employers. Please consult your state and federal government websites for more information and obligations you may have as a new employer.
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