New Hampshire · 2026 planning data
New Hampshire SUTA rate and employer cost for 2026
New Hampshire's 2026 unemployment-insurance cost is employer- or industry-specific. The sourced wage base is $14,000 per employee, so EmployerCost presents a 1.70%–2.70% planning range until the assigned rate is available.
Calculate a New Hampshire estimate
How the New Hampshire SUTA line is estimated
State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $14,000, the planning calculation is:
min(UI-taxable wages, $14,000) × assigned rate = $238–$378 across the published planning rangeNew Hampshire does not provide one universal new-employer percentage for every business. EmployerCost uses the official 1.70%–2.70% planning range until the assigned notice is available.
What changes the real employer cost
- New Hampshire starts from 2.70% on the first $14,000, then applies quarterly trust-fund reductions; compliant employers received a 1.00-point reduction in 2026 Q1 and Q2.
- Because later-quarter reductions can change and negative-rated employers had a 0.50-point inverse surcharge, EmployerCost publishes a conservative range and recommends the current WEBTAX rate.
- Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
- Workers compensation depends on class code, carrier, payroll exposure, and employer history.
- Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.
Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.
New Hampshire employer cost questions
What is the New Hampshire SUTA wage base for 2026?
The sourced taxable wage base used by EmployerCost is $14,000 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.
What rate should a new New Hampshire employer use?
New Hampshire does not provide one universal new-employer percentage for every business. EmployerCost uses the official 1.70%–2.70% planning range until the assigned notice is available.
Is SUTA the full cost of a New Hampshire employee?
No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The New Hampshire calculator keeps uncertain items as ranges.
Official sources
- New Hampshire Employment Security 2026 quarterly rate chart
- U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026
Verified against official sources July 30, 2026.
General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.