New Hampshire State Tax Guide

State tax registration guide for New Hampshire.

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Need to register taxes in another state? Review the State Tax Guide section in our Tax ServicesToolkit. 

REQUIRED REGISTRATIONS

  • Unemployment Insurance: New Hampshire Employment Security (NHES)

 

 REQUIRED INFORMATION

  • SUI ID # (format: XXXXXXXXX)

  • Current year SUI/AC rates.

 

 REGISTERING FOR UNEMPLOYMENT INSURANCE

If you're a new employer in the state of New Hampshire, you'll need to register your business with New Hampshire Employment Security (NHES). Instructions for registering with the agency can be found here.  

Once registered, you will receive an Unemployment Account Number (UI) (called “NHES Employer Number”) and Unemployment Rate (%) which you will need to enter into Namely Payroll under Company > Tax screen (UI tax).  

If you've run payroll in New Hampshire previously, you can find your NHES Employer Number on notices received from the NHES such as the Letter of Determination or Quarterly Tax and Wage Report. 

CONTACT:

Contact information can be found here .  

For additional information on registering for taxes, read Employment Tax Registration Overview. 

ADDITIONAL STATE TAXES

PAID FAMILY AND MEDICAL LEAVE 

Beginning January 1, 2023, all employers in New Hampshire, including all employers with a physical presence in NH, will be able to participate in the New Hampshire Paid Family & Medical Leave Plan (NH PFML).  This plan is the first in the nation, state-sponsored voluntary plan where NH employers and eligible NH workers can purchase PFML insurance.  

Employers are NOT required to offer PFML benefits to employees.  

If you choose to participate you can do one of the following:

  • Contact MetLife which is the state’s chosen partner for NH PFML.  If you purchase from MetLife and choose to pay all or a portion of the premiums, you may qualify for a Business Enterprise Tax (BET) credit.

  • Choose to purchase through an insurance agent, broker, or third-party administrator a benefits program that mirrors NH PFML. You will not qualify for the BET credit if you choose to purchase coverage from a carrier other than MetLife.

Additionally, please be aware that your eligible NH workers can purchase an NH PFML individual plan if you do not offer an NH PFML insurance plan or equivalent benefit plan.

The cost of coverage will vary. Below are some issues to consider and ways to determine your cost of coverage.

  • As an NH employer, you can negotiate coverage terms and premium costs with MetLife (or another provider). 

  • You can fully fund the premium cost on the workers’ behalf, split the premium cost with workers, or pass the full cost on to workers.

  • NH PFML incentivizes employers to purchase 6 weeks of coverage through the plan by providing a Business Enterprise Tax (BET) credit equal to 50% of the premium they pay. BET credit is not applied to worker-paid premiums.  

If you are a Large Employer (50 or more employees) and choose to enroll, your plan must meet the following requirements:

  • NH PFML insurance premiums are collected through payroll deductions.

    • This applies whether the employer opts into NH PFML or if workers purchase coverage under an NH PFML individual plan.

  • Employers paying 100% of the premium do not have to take payroll deductions. 

If you are an employer with fewer than 50 workers and choose to enroll: 

  • You are not required to collect premium payments through payroll deductions.

  • You can make payment arrangements with MetLife. 

Payments for this tax should be made to the insurance carrier, not the state.

For more information please refer to the NH Paid Family Medical Leave site.

If you choose to participate you will need to set up the tax in Namely Payroll. Instructions can be found in our article Company and Employee Level Deduction Setup.

 

PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.


POWER OF ATTORNEY FORM

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.