State SUI Directory

New Hampshire

NH

SUI / SUTA Rate Data — 2026

Source: New Hampshire Employment Security

Taxable Wage Base
$14,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.1% – 7.5%
Experience-rated range for eligible employers
New Employer Rate
2.0%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
State Agency
New Hampshire Employment Security
Agency responsible for administering unemployment insurance
Official Agency Website
New Hampshire Employment Security
Visit Agency →

About New Hampshire SUI Rates

New Hampshire employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $14,000of each employee's wages per year. New employers start at a rate of 2.0% before experience rating applies. Once rated, New Hampshire SUI rates range from 0.1% to 7.5%.

Voluntary Contribution Opportunity: New Hampshire allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact New Hampshire Employment Security for details.

SUI rates are set annually by New Hampshire Employment Securitybased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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