Employer Claims & Taxes

The mission of NH Employment Security's Unemployment Compensation Bureau is to pay benefits to eligible claimants temporarily unemployed or underemployed through no fault of their own, and to collect taxes from employers to fund these benefit payments.

Each employer must file a Tax and Wage Report for every quarter after being found subject to the law. The report serves two purposes: to provide wage information about individual employees to be used in determining potential entitlement to benefits; and to establish the amount of taxable wages paid each quarter so that taxes due may be calculated and paid timely.

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Pay Your Unemployment Compensation Tax

Pay Your Unemployment Compensation Tax

Tax Rates

  • The New Hampshire new employer tax rate is 2.7 % Minus any Fund Reduction or Plus any Emergency Power Surcharge in place for the applicable quarter.
  • See the Tax Rate Chart to determine the current quarter applicable Fund Balance Reduction / Emergency Power Surcharge

Effective October 1, 2019 pursuant to RSA 282-A:87 the distribution of quarterly tax paid has been redefined. As a result the maximum AC rate has changed from 0.2% to 0.4%, the minimum AC rate remains at 0.1%. The remainder is allocated to the UI (Unemployment Trust Fund). The net rate has not changed.
For Example: a net rate of 1.2% is now allocated as 0.4% AC and 0.8% UI

Calendar Year Rates
The Taxable Wage Base remains at $14,000.

Contact Information
Tax reports/Tax rates/Delinquency notice questions
(603) 224-3311 option 1

Tax Audits

The state and federal governments want to ensure compliance with Unemployment Insurance Law. The audit validates the correct wages are being reported as these wages are used to determine eligibility for unemployment benefits. Section RSA 282-A:117 of the New Hampshire Unemployment Tax law empowers the Commissioner and the Field Auditor as its authorized representative to examine records of employers.

NH WorkShare Program

If you wish to submit a WorkShare Plan application, you will need to be a registered web user in the NH Unemployment Insurance System (NHUIS). You will need to use your login and password for your existing account to access and complete the application. If you do not currently have an online user account, please call (603) 656-6631 for assistance.

NH Unemployment Insurance System (NHUIS)

Register as a new employer or login as an existing employer
Employer Dedicated Line: (603) 223-6100 or NHES_Employer.Assist@nhes.nh.gov