Deduction statement
For each pay period in which deductions are made, furnish each employee a statement of the deductions made from wages.
See details →NEW HAMPSHIRE PAYROLL RESOURCES · NH · REVIEWED 2026-10-03
New Hampshire Payroll &
Pay Statement Guide
Review New Hampshire’s deduction-statement rule, three-year wage-and-hour records, 2026 unemployment rates, workers’ compensation, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Deduction statementNew Hampshire requires a statement of deductions for each pay period in which deductions are made.
No wage income taxNew Hampshire does not tax wages, so there is no state income-tax withholding.
Reviewed 2026-10-03Checked against current New Hampshire government sources.
AT A GLANCE
What distinguishes New Hampshire pay-period records
New Hampshire’s statement rule is tied to deductions. Under RSA 275:49(IV), every employer must furnish each employee a statement of deductions made from wages under RSA 275:48 for each pay period in which deductions are made. RSA 275:49(VI) separately requires employers to make wage and hour records and preserve them for three years. The wage-payment chapter’s definition of employer excludes domestic labor in the employer’s home and farm labor where fewer than five persons are employed.
No state wage income tax
New Hampshire does not impose an income tax on wages, so there is no state withholding table. Federal withholding still applies.
View NH employer tax resources →Unemployment insurance
For 2026, New Hampshire’s taxable wage base is $14,000 and the new-employer rate is 1.7%, including the solvency-threshold rate reduction. New Hampshire may adjust rates quarterly.
View employer claims and taxes →Workers’ compensation
New Hampshire generally requires employers with employees to carry workers’ compensation insurance, subject to limited statutory exceptions.
View workers’ compensation FAQs →STATE PAYROLL OVERVIEW
What makes New Hampshire different from other pay-statement jurisdictions
New Hampshire’s statement duty applies when deductions are made and its required content is the deductions themselves. A pay period with no deductions does not trigger the RSA 275:49(IV) statement, and the statute does not list gross pay, hours, or rates as statement fields. Certain employee-requested deductions under RSA 275:48(I)(d) carry an additional requirement for a written itemized accounting at least monthly. Those rules should not be merged into a universal pay-stub checklist.
Recordkeeping is a separate obligation. RSA 275:49(VI) requires employers to make wage and hour records and preserve them for three years for enforcement by the Department of Labor.
New Hampshire has no income tax on wages. Unemployment contributions are employer-paid; for 2026 the new-employer rate is 1.7% on the first $14,000 of each employee’s wages, and New Hampshire Employment Security may adjust rates quarterly based on trust-fund conditions. New Hampshire’s minimum wage follows the federal rate.
PAYROLL REQUIREMENTS CHECKLIST
The New Hampshire requirements checklist
When a statement is required
Furnish a statement for each pay period in which deductions are made under RSA 275:48.
Information to include
Show the deductions made from the employee’s wages. For employee-requested deductions covered by RSA 275:48(I)(d), provide a written itemized accounting at least monthly.
Coverage
Confirm that the worker is covered: the wage-payment chapter’s employer definition excludes domestic labor in the employer’s home and farm labor where fewer than five persons are employed.
Other employer obligations
Apply federal withholding, unemployment contributions, workers’ compensation, and three-year wage-and-hour record retention separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How New Hampshire treats the statement after payday
Delivery method
The statute does not expressly address electronic delivery or employee consent. Use a written statement the employee can access and keep, and confirm current Department of Labor guidance before relying on a portal-only approach.
Record retention
Preserve wage and hour records for three years under RSA 275:49(VI).
NO STATE WAGE INCOME TAX — FOCUS ON DEDUCTIONS AND UI
New Hampshire payroll without state income-tax withholding
New Hampshire employers do not withhold a state income tax from wages. Payroll setup centers on federal withholding, authorized deductions under RSA 275:48, and employer unemployment contributions. Because New Hampshire Employment Security may adjust rates quarterly, confirm the current rate before each quarter’s filing.
LOCAL CONSIDERATIONS
New Hampshire payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Manchester, Nashua, Concord, or Portsmouth.
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Manchester, Nashua, and ConcordApply statewide deduction-statement, unemployment, and workers’ compensation rules, and the federal minimum wage.
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Massachusetts border workEmployees who perform services in Massachusetts can create Massachusetts withholding and other Massachusetts payroll obligations. Track the location of the work.
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Farm and domestic employmentThe wage-payment chapter excludes domestic labor in the employer’s home and farm labor where fewer than five persons are employed. Confirm coverage before applying the statement rule.
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Paid family leaveGranite State Paid Family Leave is voluntary for private employers. Do not treat it as a mandatory payroll deduction unless the employer has elected a qualifying plan.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for New Hampshire payroll records
1Confirm coverageDetermine whether the worker is covered by the wage-payment chapter.›
2Enter payroll detailsAdd wages, hours, authorized deductions, and pay dates.›
3Review deductions and UIConfirm deduction authorizations and the current quarterly UI rate.›
4Generate the statementComplete the Pay Run and furnish a statement of deductions for any pay period with deductions.›
5Retain recordsPreserve wage and hour records for three years.›
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OFFICIAL NEW HAMPSHIRE SOURCES USED FOR THIS PAGE
Official New Hampshire sources used for this page
01
New Hampshire Revised Statutes · RSA 275:49
Primary authority for the deduction statement and three-year wage-and-hour records.
02
New Hampshire Employment Security · Employer Claims & Taxes
Unemployment registration, rates, and reporting.
03
New Hampshire Department of Labor · Workers’ Compensation Insurance FAQs
Official employer coverage guidance.
04
New Hampshire Department of Labor · Workers’ Compensation Employer Information
Employer workers’ compensation responsibilities.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary New Hampshire sources and is periodically reviewed against current agency guidance. We use the New Hampshire Revised Statutes, New Hampshire Employment Security materials, and Department of Labor guidance whenever available.
FREQUENTLY ASKED QUESTIONS
New Hampshire pay-statement FAQ
Does New Hampshire require a pay stub every payday?
RSA 275:49(IV) requires a statement of deductions for each pay period in which deductions are made. The statute does not list gross pay, hours, or rates as required fields.
Does New Hampshire withhold state income tax from wages?
No. New Hampshire does not tax wages. Federal withholding still applies.
How long must New Hampshire wage records be kept?
Three years, under RSA 275:49(VI).
What are New Hampshire’s 2026 unemployment figures?
The taxable wage base is $14,000, and the new-employer rate is 1.7% including the solvency-threshold rate reduction. Rates may be adjusted quarterly.
Are all New Hampshire workers covered by the wage-payment chapter?
No. The chapter’s employer definition excludes domestic labor in the employer’s home and farm labor where fewer than five persons are employed.
Is paid family leave a required deduction in New Hampshire?
No. Granite State Paid Family Leave is voluntary for private employers.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a New Hampshire Pay Run, review deductions and unemployment contributions before completion, and keep the applicable New Hampshire sources with your payroll workflow.