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.
In 2021, New Hampshire enacted RSA 275:70-a — a law that significantly changes how non-compete agreements must be handled in the state. The law has two operative provisions. First, employers must provide any non-compete or non-solicitation agreement to a candidate before or at the time of a formal offer of employment. 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 AB5-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-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.
New Hampshire requires wages to be paid at regular intervals. Final wages are due on the next regular payday following separation. 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 on the next regular payday 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 or at the time of a formal 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.
Enacted in 2021. Requires employers to provide candidates with any non-compete or non-solicitation agreement before or at the time of a formal offer. Non-competes are void for employees earning at or below 200% of the federal minimum wage. Applies 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.
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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.
RSA 275:70-a, enacted in 2021, requires New Hampshire employers to provide any non-compete or non-solicitation agreement to a candidate before or at the time of a formal job 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. Additionally, non-compete agreements are automatically void for employees earning at or below 200% of the federal minimum wage, currently approximately $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 — 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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