Reading a New Hampshire pay stub, line by line
A New Hampshire pay stub carries only federal deductions by default. There is no state income tax on wages, no mandatory state program, and no city tax. Here is what each line means in 2026:
Federal income tax. Withheld per your federal W-4 — the only tax form a New Hampshire new hire fills out, because there is no state wage tax to withhold. The Department of Revenue Administration says it plainly: New Hampshire "does not have an income tax on an individual's reported W-2 wages."
Social Security (6.2% up to $184,500 in 2026) and Medicare (1.45%, plus 0.9% on wages over $200,000). On a $60,000 salary these two lines take $4,590 a year. From January 1, 2027: Social Security 6.2% up to $192,300.
No Interest & Dividends tax either. New Hampshire's old tax on investment income — 5%, then 4%, then 3% — was repealed for taxable periods beginning after December 31, 2024. It never touched wages, and it no longer exists at all.
Paid Family and Medical Leave — only if you or your employer opted in. NH PFML is a voluntary insurance plan (60% wage replacement for up to 6 weeks). You see a PFML line only if your employer bought a group plan and shares the cost with workers; an individual plan is capped by state law at $5 a week.
What you will NOT see: an "NH SUI" line — RSA 282-A:157 forbids any deduction from wages to pay the employer's unemployment contributions. No state disability line, no city or county tax line. If a New Hampshire stub shows state income tax on wages, it is wrong.
New Hampshire paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax on wages | None — NH Department of Revenue Administration |
| Interest & Dividends tax | Repealed for taxable periods beginning after Dec 31, 2024 (was 3% in its last year) |
| State withholding form | None — federal W-4 only |
| Employee-paid unemployment | None — deducting it is prohibited (RSA 282-A:157) |
| Paid family leave | Voluntary NH PFML — 60% wage replacement, up to 6 weeks; no mandatory deduction |
| Local income taxes | None |
| Minimum wage | $7.25 (federal rate, RSA 279:21) · tipped base 45% of minimum ($3.27) |
| Pay frequency | Weekly or biweekly; monthly only with Labor Commissioner permission (RSA 275:43) |
| Pay stub required? | Yes — a statement of deductions each pay period (RSA 275:49) |
| Final paycheck | Fired: within 72 hours · Quit: next regular payday (72 hours with one pay period's notice) — RSA 275:44 |
What you actually take home in New Hampshire (2026 estimates)
Estimated for a single filer taking the standard deduction. With no state or local tax and no mandatory state program, the table deducts only federal income tax, Social Security, and Medicare:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $34,320 | $1,320 | $2,860 | 14.2% |
| $60,000 | $50,390 | $1,938 | $4,199 | 16.0% |
| $75,000 | $61,593 | $2,369 | $5,133 | 17.9% |
| $100,000 | $79,180 | $3,045 | $6,598 | 20.8% |
| Min wage, full-time ($7.25/hr) | $13,926 | $536 | $1,161 | 7.7% |
| New Hampshire median wage ($26.87/hr) | $47,087 | $1,811 | $3,924 | 15.7% |
At $60,000 a New Hampshire worker keeps $50,390 — a 16.0% effective rate that is entirely federal. Every neighbor that taxes wages (Maine, Vermont, Massachusetts) leaves you with less on the same salary.
Full-time at $7.25 grosses $15,080 — under the $16,100 federal standard deduction, so that stub shows only Social Security and Medicare ($1,154 a year).
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA. New Hampshire has no state or local tax on wages and no mandatory employee-paid state programs; voluntary PFML premiums are not included. Estimates only — your withholding depends on your W-4, credits, and pre-tax benefits.
What New Hampshire jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $47.93 | $99,700 |
| Software developer | $67.17 | $139,720 |
| Elementary school teacher | — | $72,410 |
| Truck driver (heavy) | $28.98 | $60,280 |
| Construction laborer | $24.03 | $49,980 |
| Customer service rep | $22.74 | $47,300 |
| Waiter / waitress (tips included) | $18.48 | $38,430 |
| Retail salesperson | $17.41 | $36,200 |
New Hampshire's median hourly wage across all occupations is $26.87 — about 10% above the national median of $24.51 — and none of it goes to a state income tax. Waiters post an $18.48 median including tips, on a $3.27 cash base.
New Hampshire's workforce in numbers
- 1.42 million residents, civilian labor force of 775,355, unemployment 2.8% (Census 2025 estimate; BLS, July 2026)
- 116,209 self-employed (nonemployer) businesses (Census, 2023) — about one for every 12 residents, and 3.0 times the number of businesses with employees
- 628,166 people on employer payrolls at 39,298 establishments, earning $41.3 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $71,360 (BLS OEWS, May 2025)
New Hampshire pay rules — the answers people actually need
Fired: your full wages are due within 72 hours. RSA 275:44 I requires an employer that discharges you to pay "wages in full within 72 hours." Laid off instead? The deadline is the next regular payday (275:44 III).
Quit: the next regular payday — or 72 hours if you gave notice. Under RSA 275:44 II, if you give at least one pay period's notice that you are leaving, the employer must pay everything within 72 hours. A willful failure to pay adds liquidated damages of 10% of the unpaid wages per day, up to the amount owed.
Pay frequency: weekly or biweekly. RSA 275:43 requires payment within 8 days of the end of a weekly pay period or 15 days of a biweekly one, on paydays set in advance. Monthly pay requires the Labor Commissioner's written permission. Vacation, holiday, and sick pay owed under company policy count as wages.
Is a pay stub required? Yes. RSA 275:49 IV requires every employer to give you a statement of the deductions taken from your wages for each pay period deductions are made. You must also be told your rate of pay, payday, and place of payment when hired, and before any change.
Minimum wage: $7.25, tipped base 45% of that. RSA 279:21 ties New Hampshire's minimum to the federal rate. Restaurant, hotel, and similar tipped staff earning more than $30 a month in tips get a base of 45% of the minimum ($3.27), and the employer must make up any shortfall to $7.25.
Minimum wage and local taxes in New Hampshire (2026)
New Hampshire has no city, town, or county income tax — Manchester, Nashua, and Concord stubs look exactly like every other New Hampshire stub. The minimum wage is set by RSA 279:21 at the federal $7.25, with no local increases and no scheduled change.
| Rate | 2026 | Notes |
|---|---|---|
| Standard minimum wage | $7.25 | Federal rate adopted by RSA 279:21 |
| Tipped base wage | $3.27 | 45% of the minimum; employer tops up to $7.25 |
| Under 16 / new to the occupation | 75% of minimum | RSA 279:21 IV–V, with employer filing or records |
| Overtime | $10.88 | 1.5× after 40 hours in a week (RSA 279:21 VIII) |
The market pays well above the floor: New Hampshire retail salespersons post a $17.41 median and customer service reps $22.74 (BLS, May 2025).
How New Hampshire compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs NH |
|---|---|---|
| New Hampshire | $50,390 | — |
| Massachusetts | $47,434 | −$2,956 |
| Maine | $47,718 | −$2,672 |
| Vermont | $48,748 | −$1,642 |
| Tennessee (no state income tax) | $50,390 | +$0 |
New Hampshire borders only three states, and all three tax wages — so on the same salary a New Hampshire resident working at home keeps more than a neighbor across the line. Tennessee is shown for comparison: it lands on the same $50,390 at $60,000. If you commute into Massachusetts, Maine, or Vermont, that state's rules for nonresident withholding apply; check with its revenue department.
FAQ
Is there a New Hampshire income tax on my paycheck in 2026?
No. The New Hampshire Department of Revenue Administration states the state does not have an income tax on an individual's reported W-2 wages. Your stub shows only federal income tax, Social Security, and Medicare — there is no state withholding form, and no city or town tax.
How much do I take home on $60,000 in New Hampshire?
A single filer earning $60,000 keeps about $50,390 a year — a 16.0% effective rate, all federal (income tax, Social Security, and Medicare). That is roughly $1,938 per biweekly check.
Didn't New Hampshire tax interest and dividends?
It used to. The Interest & Dividends tax stepped down from 5% to 4% to 3% and was repealed for taxable periods beginning after December 31, 2024. It never applied to wages.
Why is there a Paid Family and Medical Leave deduction on some New Hampshire stubs?
NH PFML is voluntary. A deduction appears only if your employer bought a group plan and shares the premium with workers, or if you enrolled in an individual plan, which state law caps at $5 a week. Most New Hampshire stubs have no PFML line at all.
When is my final paycheck due in New Hampshire?
If you are fired, within 72 hours (RSA 275:44 I). If you quit, by the next regular payday — or within 72 hours if you gave at least one pay period's notice. Laid-off workers are paid by the next regular payday.
Does New Hampshire require pay stubs?
Yes. RSA 275:49 IV requires employers to give each employee a statement of the deductions taken from their wages for each pay period deductions are made.
Can my New Hampshire employer deduct unemployment insurance from my pay?
No. RSA 282-A:157 bars any employer from making, requiring, or accepting a deduction from wages to finance its unemployment contributions — for a corporate employer, a violation is a felony.