New Hampshire is the only New England state without a state income tax on wages - a meaningful advantage for attracting talent in a region known for high tax burdens. Manchester and Nashua are growing technology and professional services markets, and the state's proximity to Boston makes it a natural overflow market for Bay State employers. But a 2021 non-compete law catches many out-of-state companies off guard: New Hampshire now requires advance notice of any non-compete agreement before a formal offer is extended, and non-competes are void entirely for lower-wage workers. WorkGenius becomes your legal employer and manages every New Hampshire obligation from day one.
Facts reviewed against primary sources in September 2026
| Requirement | New Hampshire | Detail |
|---|---|---|
| Minimum wage | $7.25/hr | New Hampshire has not enacted a minimum wage above the federal floor |
| State income tax | None on wages | New Hampshire levies no income tax on wages or salaries; the tax on interest and dividend income was fully repealed as of January 1, 2025 |
| Non-compete advance notice | Required at offer | RSA 275:70 (2014) requires a copy of any non-compete before the candidate accepts the offer; RSA 275:70-a (2019) voids non-competes for low-wage employees |
| Workers' compensation | Required (any employee) | New Hampshire requires workers' comp for all employers with at least one employee |
| Final paycheck | 72 hours (discharge) | RSA 275:44 I requires wages in full within 72 hours of a discharge, and within 72 hours where an employee quits with at least one pay period of notice. A layoff, or a quit without notice, is paid on the next regular payday |
| Law Against Discrimination | 6+ employees | New Hampshire's anti-discrimination statute covers employers with 6 or more employees |
New Hampshire regulates non-competes through two separate statutes, not one. RSA 275:70, in force since 2014, requires an employer to give a candidate a copy of any non-compete or non-solicitation agreement before the candidate accepts the offer of employment. RSA 275:70-a, enacted by SB 197 and effective September 8, 2019, separately makes a non-compete void against a low-wage employee. Taking them in turn. First, the agreement must reach the candidate before acceptance. Presenting a non-compete for the first time after a candidate has accepted an offer - a common practice nationally - violates the statute in New Hampshire. Second, non-compete agreements are void and unenforceable for employees whose compensation is at or below 200% of the federal minimum wage (approximately $14.50/hr based on the $7.25/hr federal floor). These provisions apply regardless of where the employer is headquartered - if the employee works in New Hampshire, the state's rules govern. WorkGenius builds RSA 275:70-a compliance into every New Hampshire offer and employment agreement.
Get New Hampshire-Compliant TodayNew Hampshire's no-income-tax payroll configuration, non-compete advance notice requirement, and workers' comp obligation apply from the very first hire.
WorkGenius builds RSA 275:70 and RSA 275:70-a compliance into every New Hampshire offer. Every non-compete or non-solicitation agreement is delivered to candidates before or at the time of the formal offer - never after acceptance. Agreements for employees earning at or below 200% of the federal minimum wage are flagged as void.
New Hampshire levies no income tax on wages. WorkGenius configures New Hampshire payroll with no state withholding - the simplest state withholding setup in New England.
New Hampshire requires workers' comp for all employers with at least one employee. WorkGenius maintains compliant coverage from the first New Hampshire hire and handles all claims administration.
New Hampshire's Law Against Discrimination covers employers with 6 or more employees and prohibits discrimination based on age, sex, race, creed, color, marital status, physical or mental disability, and national origin. WorkGenius ensures employment agreements and onboarding materials meet these requirements.
RSA 275:43 requires wages weekly, within 8 days after the end of the work week, or biweekly within 15 days - anything less frequent needs Department of Labor permission. RSA 275:44 I requires final wages in full within 72 hours of a discharge or of a resignation given with at least one pay period of notice. A layoff or a quit without notice is paid on the next regular payday. WorkGenius manages pay frequency and delivers timely final pay on every New Hampshire separation.
ACA-compliant health coverage, 401(k), and disability insurance enrolled and administered. Offboarding includes final pay within the RSA 275:44 deadline that applies to the separation type, and COBRA administration.
New Hampshire has no state income tax on wages - making it one of the simplest payroll states in the US. But a 2021 law added a non-compete advance notice requirement that surprises most out-of-state employers: any non-compete must be delivered to candidates before the candidate accepts the offer. WorkGenius handles New Hampshire's wage law compliance, non-compete procedures, and payroll automatically on every cycle.
New Hampshire's employer-friendly tax environment comes with a non-compete notice requirement that most out-of-state employers miss on the first hire.
No state income tax on wages does not mean no tax on payroll. New Hampshire levies a Business Enterprise Tax whose base includes compensation paid, alongside the Business Profits Tax. For an employer weighing New Hampshire against a genuinely no-payroll-tax state, that distinction matters. WorkGenius accounts for it when modelling the true cost of a New Hampshire hire.
New Hampshire has its own WARN act. RSA 275-F, effective January 1, 2010, applies to a business enterprise employing 100 or more people in New Hampshire and requires advance notice of a plant closing or mass layoff. It runs alongside federal WARN rather than replacing it, so a restructuring can trigger both. WorkGenius flags the threshold before any New Hampshire workforce reduction.
Two statutes apply. RSA 275:70, in force since 2014, requires employers to give candidates any non-compete or non-solicitation agreement before they accept the offer. RSA 275:70-a, effective September 8, 2019, separately voids non-competes for employees earning at or below 200% of the federal minimum wage. Both apply to all employers operating in New Hampshire.
New Hampshire has no state income tax on wages or salaries. The state's historic tax on interest and dividend income was fully repealed as of January 1, 2025. New Hampshire is now one of the few states with no personal income tax of any kind - a significant compensation advantage for attracting talent.
Covers employers with 6 or more employees. Prohibits discrimination based on age, sex, race, creed, color, marital status, physical or mental disability, and national origin. The New Hampshire Commission for Human Rights handles administrative complaints.
New Hampshire has no state-mandated paid sick leave. New Hampshire established a voluntary paid family and medical leave insurance program (the NH Paid Family and Medical Leave Plan) in 2021, but private employer participation is optional. Federal FMLA applies at employers with 50 or more employees.
From first conversation to fully compliant employment - typically within days.
Workers, roles, locations, and start dates. We tailor the setup to your needs.
Our AI runs every worker through New Hampshire's classification and compliance rules. We prepare compliant contracts and payroll setup.
Onboarded with New Hampshire-compliant contracts, benefits enrolled, payroll running from day one.
Payroll runs on New Hampshire rules. Taxes filed. Compliance monitored. One weekly invoice.
New Hampshire levies no state income tax on wages, salaries, or self-employment income. Historically, the state taxed interest and dividend income at a flat rate, but that tax was fully phased out as of January 1, 2025. New Hampshire is now one of the few states with no personal income tax of any kind. For payroll purposes, this means no state withholding is required for New Hampshire employees - WorkGenius simply does not withhold state income tax for New Hampshire hires.
Two separate statutes apply, and they were enacted seven years apart. RSA 275:70, in force since July 14, 2014, requires New Hampshire employers to provide any non-compete or non-solicitation agreement to a candidate before the candidate accepts the offer. The law addresses the practice of presenting non-competes for the first time after a candidate has already accepted a job and given notice to their prior employer - if a non-compete is first presented after acceptance, it may be unenforceable. Separately, RSA 275:70-a, enacted by SB 197 and effective September 8, 2019, makes non-compete agreements automatically void for employees earning at or below 200% of the federal minimum wage, currently about $14.50/hr. WorkGenius builds this notice requirement into every New Hampshire offer flow.
No. New Hampshire's minimum wage statute references the federal minimum wage directly, so the effective floor is $7.25. The rule employers actually need is the tipped one: New Hampshire sets the tipped minimum cash wage at 45% of the applicable minimum wage, currently $3.27, with tips required to make up the difference. It does not set a higher state rate. New Hampshire's effective minimum wage is $7.25/hr, equal to the federal floor. However, the practical labor market in New Hampshire - particularly around Manchester, Nashua, and the Boston commuter corridor - means actual wages for most professional roles are significantly above the statutory minimum.
New Hampshire's Law Against Discrimination (RSA 354-A) covers employers with 6 or more employees and prohibits employment discrimination based on age, sex, race, creed, color, marital status, physical or mental disability, and national origin. It is enforced by the New Hampshire Commission for Human Rights. Employees may file administrative complaints and pursue civil litigation after exhausting administrative remedies. The 6-employee threshold sits below federal Title VII's 15-employee minimum but above single-employee thresholds in states like Vermont and Montana.
No state-mandated paid sick leave. New Hampshire does have a voluntary paid family and medical leave program - the NH Paid Family and Medical Leave Plan - established in 2021. It is available to private employers on an opt-in basis and provides partial wage replacement for qualifying family and medical leave events. Participation is not required for private employers. Federal FMLA provides unpaid job-protected leave for qualifying employees at employers with 50 or more employees.
For employees earning above 200% of the federal minimum wage, New Hampshire courts apply a reasonableness standard to non-compete agreements - evaluating duration, geographic scope, and the type of restricted activity. Courts may modify overly broad agreements. The 2021 advance notice requirement means the agreement must be delivered before or at the formal offer stage regardless of the employee's pay. WorkGenius drafts non-compete provisions calibrated to New Hampshire's advance notice requirement and reasonableness standard.
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