Employer payroll taxes in New Hampshire for 2026
On top of each paycheck, a New Hampshire employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,870.00 a year, so the employee costs $64,870.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| New Hampshire unemployment (SUTA) | 1.7% for new employers | First $14,000 |
New Hampshire unemployment tax (SUTA)
New Hampshire employers pay state unemployment tax on the first $14,000 of each employee's wages in 2026. A new employer starts at 1.7%, and experienced employers pay from 0.1% to 7.5% depending on their layoff history.
New employers pay 1.7% for the first half of 2026: the 2.7% rate less a 1% reduction the state sets each quarter.
What an employee costs in New Hampshire
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,575.00 | $32,575 | 8.6% | $26,285 |
| $40,000 | $3,340.00 | $43,340 | 8.3% | $34,320 |
| $50,000 | $4,105.00 | $54,105 | 8.2% | $42,355 |
| $60,000 | $4,870.00 | $64,870 | 8.1% | $50,390 |
| $75,000 | $6,017.50 | $81,018 | 8% | $61,593 |
| $100,000 | $7,930.00 | $107,930 | 7.9% | $79,180 |
| $125,000 | $9,842.50 | $134,843 | 7.9% | $96,704 |
| $150,000 | $11,755.00 | $161,755 | 7.8% | $113,791 |
Withholding from New Hampshire paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare . New Hampshire has no state income tax on wages, so there is nothing to withhold for it. Employees checking their own pay can use the New Hampshire paycheck calculator. Running a bonus? Use the bonus payroll calculator.
New Hampshire employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. New Hampshire has employer taxes as low as any state that borders it.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| New Hampshire | $238.00 | $4,870.00 | $64,870 |
| Maine payroll calculator | $304.80 | $4,936.80 | $64,937 |
| Massachusetts payroll calculator | $371.40 | $5,003.40 | $65,003 |
| Vermont payroll calculator | $352.00 | $4,984.00 | $64,984 |
Sources
New Hampshire unemployment and program rates come from the state's own 2026 figures: nhes.nh.gov, nhes.nh.gov, gc.nh.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.