01RSA 279:21 — auto-tied to federal + distinctive percentage tipped wage
New Hampshire's minimum wage is $7.25/hr — auto-tied to federal under RSA 279:21. Per NH DOL: 'New Hampshire law sets its minimum wage to be the same as the federal minimum wage set forth in the Fair Labor Standards Act.' The framework is structurally distinctive: state minimum is automatically replaced with federal rate if federal becomes higher. NH minimum has been at $7.25 since September 1, 2008.
Tipped wage 45% of state minimum ($3.27 cash): NH RSA 279:21 sets tipped wage at 45% of applicable state minimum wage — distinctive percentage rule. Currently $3.27/hr cash (45% of $7.25). The percentage rule distinguishes NH from most states which use either federal $2.13 default or 50% of state minimum (CA at 100%, NV/MN at 100% no tip credit, ME at 50%, IA at 60%, OK at 50%).
Auto-adjustment with federal increases: if federal minimum wage increases, NH tipped wage auto-adjusts to 45% of new applicable rate. For example, if federal increased to $9.00, NH tipped wage would auto-adjust to $4.05 (45% of $9.00). The auto-adjustment provides automatic compliance with future federal increases without state legislative action.
Tipped employee coverage scope: tipped employees defined as workers of restaurant, hotel, motel, inn, or cabin who customarily and regularly receive more than $30/month in tips directly from customers. Restaurant defined as establishment primarily preparing/serving food, with seating, table service, OR delivery options. Fast food establishments not primarily serving food don't qualify (e.g., counter-service-only establishments where tipping isn't expected). Delivery drivers who deliver meals prepared in restaurants to customers' homes/offices also qualify.
Tip ownership and pooling protections: tip credit max $3.98 ($7.25 - $3.27). Tips belong to workers — employers cannot withhold, divert, or use tips in any manner not allowed by NH minimum wage law. Tip pooling and sharing voluntary only — employers cannot require or coerce workers to participate. Workers may voluntarily agree to participate in tip pooling. Sub-experience workers: NH allows business and financial operations to pay workers with less than 6 months experience in an occupation not less than 75% of standard minimum wage ($5.44/hr) with DOL approval. Employer must file application within 10 days of hire. Federal training wage of $4.25 also available for under-20 workers in first 90 consecutive days. Multi-state operators with NH workforces should configure: (1) federal $7.25 default; (2) NH 45% tipped wage rule with auto-adjustment; (3) $30/month tip threshold; (4) restaurant definition coverage analysis; (5) tip ownership/pooling protections; (6) sub-experience worker rate workflow with DOL approval; (7) federal training wage tracking.
Read the full New Hampshire federal $7.25 + 45% tipped wage rule guide →
02State OT mirrors federal with NH-distinctive seasonal carve-out
New Hampshire's overtime framework under RSA 279 mirrors federal FLSA: 1.5× regular rate for hours worked over 40 in a workweek for non-exempt workers covered by RSA 279. State OT statute provides parallel state enforcement track to federal FLSA. NH DOL administers state-level enforcement.
NH-distinctive seasonal/recreational exemption: RSA 279 exempts overtime for amusement, seasonal, or recreational establishments meeting either: (1) 7-month operation test: establishment does not operate for more than 7 months in any calendar year (covers ski resorts that close in summer, lakeside summer resorts that close in winter, summer camps, etc.); OR (2) 33⅓% receipts test: during preceding calendar year, average receipts for any 6 months of such year were not more than 33⅓% of average receipts for the other 6 months (covers establishments with significant seasonal revenue swings even if open year-round).
Federal FLSA-covered employer exception: RSA 279 OT does NOT apply to workers of employers covered under federal FLSA (because federal FLSA already covers them). Most NH workers are covered by federal FLSA through interstate commerce nexus or $500K+ gross sales — federal 40-hour rule controls for those workers. State RSA 279 OT primarily reaches workers in establishments not covered by federal FLSA — small intrastate employers under $500K not engaged in interstate commerce.
Federal regular rate calculation under 29 CFR Part 778 controls. All compensation components must be included: hourly wages, nondiscretionary bonuses, shift differentials, commissions, certain piecework. Failing to include nondiscretionary bonuses in regular rate is a common employer mistake.
FLSA exemptions apply: executive, administrative, professional (with $684/week salary basis + duties test); computer professionals; outside sales; highly compensated employees ($107,432/year). NH follows federal exemption analysis without state-specific modifications. NH has no state income tax — federal IRC § 225 OT deduction (One Big Beautiful Bill Act, effective 2025-2028, up to $12,500 single / $25,000 married joint of qualified OT compensation premium) applies to federal taxable income only. NH workers receive federal OT tax benefit but no state-level pass-through (unlike most states with federal AGI starting points where federal deduction reduces state taxable income automatically). NH does not impose income tax on wages, only interest and dividends (and that is being phased out). Multi-state operators with NH workforces should configure: (1) federal 40-hour OT for FLSA-covered workers; (2) RSA 279 state OT for non-FLSA-covered workers; (3) seasonal/recreational establishment exemption analysis if operating in tourism-related sectors; (4) federal IRC § 225 OT deduction tracking for federal-only benefit (no state pass-through in NH).
Read the full New Hampshire nh ot (rsa 279) + seasonal/recreational exemption guide →
03RSA 275:30-a — NH-distinctive 5-hour trigger
New Hampshire's meal break framework under RSA 275:30-a requires workers working 5+ consecutive hours to receive a 30-minute meal break, unless worker can eat while working. The 5-hour trigger is more aggressive than most states — ME uses 6-hour trigger, MA uses 6-hour trigger, KS/IA/AR/MS/MO/many southern states have no state meal break requirement.
Coverage scope: applies to all NH private employers regardless of size. Workers must receive 30-minute meal break after 5 consecutive hours of work. The framework is more demanding than federal-default frameworks where employers have no obligation to provide meal breaks (though federal law imposes paid-break rules if breaks are provided).
Limited 'eat while working' exception: if worker can eat while working, the meal break requirement does not apply. The exception covers: security guards monitoring screens while eating; retail workers behind counter eating during slow periods; healthcare workers monitoring patients while eating; workers in roles where food consumption can occur while on duty. The exception is narrow — worker must be able to genuinely eat during work duties, not be required to skip meals.
Paid vs unpaid: meal break may be paid or unpaid depending on whether worker is fully relieved of duties. Federal default applies: meal periods of 30+ minutes during which worker is fully relieved of duties may be unpaid. If worker remains on duty (or partially on duty), break must be paid (e.g., must respond to customer requests during break, must monitor equipment, must remain on premises restricted to work duties).
Comparison to other state meal break frameworks: (1) New Hampshire (RSA 275:30-a): 30 min after 5 hours, unless can eat while working. (2) Maine (26 MRS § 601): 30 min after 6 hours, if 3+ on duty. (3) Massachusetts (G.L. c. 149 § 100): 30 min after 6 hours. (4) New York (NY Lab Law § 162): 30 min between 11am and 2pm if shift starts before 11am AND extends past 7pm; 20 min meal break if shift starts after 1pm. (5) California (Lab Code § 512): 30 min after 5 hours (waivable in some circumstances), 30 min after 10 hours. NH and CA have similar 5-hour triggers — distinctive among states. Multi-state operators with NH workforces should configure: (1) 5-hour consecutive work trigger; (2) 30-minute break requirement; (3) 'eat while working' exception evaluation; (4) paid vs unpaid determination based on relief of duties; (5) records retention for break compliance.
Read the full New Hampshire 30-min meal break after 5 consecutive hours guide →
04RSA 281-A and 282-A — ABC test framework + common law for general IC
New Hampshire generally applies the ABC test for certain employment law purposes, including unemployment insurance and workers' compensation determinations. Per NH Department of Labor and NH Employment Security guidance: under the ABC test, worker is presumed to be employee unless hiring entity demonstrates ALL THREE conditions are met.
ABC test elements (NH version): (A) Free from control: worker is free from control and direction in performance of work, both under contract and in fact. The control element evaluates: who decides how work is performed; who provides instructions; who supervises work. (B) Outside usual course of business: work performed is outside the usual course of hiring entity's business. The element evaluates: whether work is integral to entity's business; whether entity could function without worker; whether work is part of entity's regular product/service. (C) Independently established trade: worker is customarily engaged in independently established trade, occupation, profession, or business. The element evaluates: whether worker has multiple clients; whether worker has business of own; whether worker performs work for general public.
ABC test more rigorous than common law: all three elements must be met for IC classification. If any one element fails, worker is employee. Common law multi-factor test, by contrast, evaluates many factors and weighs them — workers may be IC even if some factors point to employment.
Common law test for general IC determination: NH applies common law multi-factor test for employment relationships outside UI/WC context. Common law test evaluates: behavioral control (instructions on how work is performed, training); financial control (method of payment, tools/equipment, opportunity for profit/loss); relationship type (written contracts, employee benefits, permanence, regular business of employer). The common law test applies for: wage and hour (state and federal FLSA); anti-discrimination (state and federal); general employment claims.
Misclassification consequences: ABC framework creates dual exposure — workers may be employees for UI/WC purposes (under ABC) but could potentially be IC for wage/hour purposes (under common law). Multi-state operators face complexity. Specific consequences: unemployment insurance back-contributions plus penalties (NH Employment Security under ABC); workers' compensation premium back-payment plus exposure for any injuries during misclassified period (under ABC); federal IRS Form SS-8 reclassification with Section 3509 employment tax penalties (under common law); potential wage exposure under federal FLSA and RSA 279 (under common law) if workers should have received minimum wage and OT. Multi-state operators expanding to NH should configure: (1) ABC test analysis for UI/WC compliance; (2) common law test for general IC determination; (3) coordinated misclassification review across both frameworks; (4) UI tax compliance with NH Employment Security; (5) WC coverage and premium tracking.
Read the full New Hampshire abc test for unemployment + workers' comp guide →
05Federal-default leave; NH Law Against Discrimination at 6+ employees
New Hampshire has no statewide paid sick leave law. Workers in NH rely on: (1) federal FMLA (12 weeks unpaid, job-protected at 50+ employee employers); (2) NH Voluntary Granite State Paid Family Leave Plan (employer-elected); (3) any voluntary employer-provided PSL or PTO.
NH Voluntary Granite State Paid Family Leave Plan: effective January 2023. Provides tax credits for employers who offer PFML insurance through state-approved private plans. Workers and employers can voluntarily participate. Distinguishes NH from neighboring states with mandatory PFML (ME PFML eff May 2026, MA PFMLA, RI TCI, CT PFMLA). State employees automatically participate; private employers and workers may opt in.
Federal FMLA framework: covers NH employers with 50+ employees within 75 miles. Workers eligible after 12 months of employment and 1,250 hours worked in the preceding 12 months. Up to 12 weeks of unpaid, job-protected leave per 12-month period for: birth/bonding with new child; care for spouse, child, or parent with serious health condition; worker's own serious health condition; qualifying military exigency. Up to 26 weeks for caring for covered service member with serious injury or illness.
NH Law Against Discrimination (RSA 354-A) at 6+ employee threshold: protected categories include: race; color; religion; sex (including pregnancy); gender identity; sexual orientation; age; marital status; physical or mental disability; national origin. The 6-employee threshold is broader than federal Title VII's 15-employee threshold but more restrictive than NM (4+), KS (4+), or ME (1+). NH Commission for Human Rights enforces. Workers may file with NHCHR within 180 days of alleged discriminatory act.
NH Whistleblowers' Protection Act (RSA 275-E): protects workers reporting violations of laws, rules, or regulations to public bodies, or refusing to participate in such violations. Anti-retaliation framework provides civil remedies. Workers may pursue claims through state court for whistleblower retaliation. NH is right-to-work state — workers cannot be required to join a union or pay union dues as a condition of employment. CBAs may not include compulsory membership clauses. NH is also employment-at-will state — workers can be terminated for any non-discriminatory and non-retaliatory reason. Multi-state operators expanding to NH should configure: (1) federal FMLA at 50+ employees; (2) NH voluntary PFML coordination if elected; (3) NHLAD compliance from 6 employees; (4) federal Title VII/ADA/PWFA at 15 employees; (5) federal ADEA at 20 employees; (6) NH Whistleblowers' Protection Act anti-retaliation training; (7) right-to-work and at-will framework integration.
Read the full New Hampshire no state psl/pfml; nh law against discrimination guide →
0672-hour final pay for terminations; weekly or biweekly pay frequency
New Hampshire's wage payment framework under RSA 275 includes structurally distinctive final pay rules. RSA 275:44 establishes 72-hour rule for terminations.
72-hour final pay for terminations (RSA 275:44): when worker is fired (terminated by employer), final wages must be paid within 72 hours of termination. Distinguishes NH from most states' 'next regular payday' frameworks. Aligns NH with aggressive same-day or 24-72 hour rules: NV (immediate on discharge under NRS 608.020), MA (immediate on discharge), CA (Lab Code § 201, immediate on discharge), CO (immediate on discharge under § 8-4-109), UT (24 hours of discharge under § 34-28-5).
Resignation: next regular payday: when worker quits voluntarily, final wages may be paid on next regular payday. Distinguishes timing from termination — quit workers don't receive accelerated final pay. The framework benefits employers in voluntary separations while protecting workers in employer-initiated terminations.
Pay frequency: NH requires regular paydays — weekly or biweekly typical. Wages owed up to 8 days before payday. Worker must be informed of paydays in advance. Direct deposit allowed. Wage statements required: employers must provide pay statements showing earnings and deductions per pay period.
Wage deductions (RSA 275:48): employers may make deductions only when: (1) required by law (federal/state taxes, FICA, court-ordered garnishments); (2) authorized in writing by worker for lawful purpose (health insurance premiums, retirement contributions, voluntary 401(k), charitable contributions). Cannot reduce wages below applicable minimum wage. Third-party deductions benefitting employer cannot reduce wages below minimum (e.g., uniform charges, equipment charges, cash register shortages — must not bring worker below $7.25 minimum). NH DOL enforces wage deduction violations. Multi-state operators with NH workforces should configure: (1) 72-hour final pay automation for terminations; (2) next-payday final pay for quits; (3) weekly/biweekly pay frequency; (4) wage deduction authorization workflow with written employee consent; (5) minimum wage floor protection on deductions; (6) wage statement disclosure with full itemization.
Read the full New Hampshire nh final pay (rsa 275:44) + weekly/biweekly pay frequency guide →
07RSA 276-A — distinctive 12-year minimum age + employment certificates
New Hampshire's child labor framework under RSA 276-A is structurally distinctive among states. Minimum working age: 12 with restrictions — distinguishes NH from most states' 14-year minimum (federal FLSA standard). NH allows workers as young as 12 to work in certain occupations under specific hour and condition restrictions.
Youth Employment Certificate requirement: workers under 16 must obtain a NH Youth Employment Certificate before working. Exceptions: parents, grandparents, or guardians employing minor; casual labor (occasional, non-regular); farm labor. Employer obligation: certificates must be obtained by employer within 3 business days of first day of employment. NH DOL administers certificate framework.
Hour restrictions for under 16: (1) No school hours: no working during required school hours. (2) Six-day cap: minors may work no more than six consecutive days. (3) School-day limits: 3 hours on school days; 3 hours during school weeks (total). (4) Non-school day limits: 8 hours on non-school days; 48 hours during school vacations. (5) Time-of-day: only between 7am and 7pm (extending until 9pm between July 1 and Labor Day for summer work).
16-17 year-olds: no working during required school hours. Minors may work no more than 6 consecutive days, 35 hours per school week, or 48 hours per vacation week. No state hour restrictions for non-hazardous occupations beyond required school hours. Federal hazardous occupation restrictions apply for under-18 workers (federal Hazardous Occupation Orders Nos. 1-17).
Hazardous occupation restrictions for under-18 workers: mining; logging; meat processing and slaughterhouse work; roofing; demolition; operating heavy machinery or power-driven tools; working at heights; working with explosives. Federal Hazardous Occupation Orders apply alongside state restrictions. Limited exceptions: parents' family business; casual labor; farm labor. Family business exception allows parents to employ children in non-hazardous family-owned operations. Multi-state operators with NH minor workforces should configure: (1) 12-year minimum age verification; (2) Youth Employment Certificate workflow within 3 business days of hire; (3) hour restriction monitoring for under-16 workers; (4) 6-consecutive-day cap; (5) time-of-day monitoring (7am-7pm, extending to 9pm summer); (6) hazardous occupation review for all under-18 workers; (7) federal Hazardous Occupation Orders compliance overlay.
Read the full New Hampshire youth employment certificate (12-15) + child labor guide →
08NH framework reduces state-level OT deduction impact
New Hampshire has no state income tax on wages — distinguishes NH from most states. The state historically taxed interest and dividends, but that tax is being phased out (currently at significantly reduced rate, scheduled for elimination). The framework differentiates NH from most states which use federal AGI as starting point for state taxable income computation.
Federal IRC § 225 OT tax deduction: One Big Beautiful Bill Act (effective 2025-2028) provides up to $12,500 single / $25,000 married filing jointly federal deduction for qualified OT compensation premium. The deduction reduces federal taxable income for workers receiving overtime pay. The deduction was enacted to provide tax relief for overtime workers.
NH-specific analysis: because NH has no state income tax on wages, federal IRC § 225 deduction has no state-level pass-through impact. NH workers receive federal OT tax benefit but no additional state-level reduction (unlike most states with federal AGI starting points where federal deduction reduces state taxable income automatically).
Comparison to neighboring states: (1) Maine (federal AGI starting point): federal IRC § 225 OT deduction flows through to ME taxable income. Workers receive both federal and state tax benefit. (2) Massachusetts (federal AGI starting point): federal IRC § 225 OT deduction flows through to MA taxable income. (3) Vermont (federal AGI starting point): federal IRC § 225 OT deduction flows through to VT taxable income. (4) New York (federal AGI starting point): federal IRC § 225 OT deduction flows through to NY taxable income. NH is structurally distinctive in New England — no state income tax framework reduces complexity but also reduces worker tax benefit.
Operational implications for multi-state operators: NH workforces have simpler payroll tax compliance — no state income tax withholding required (only federal income tax, FICA, FUTA, NH SUTA). Workers receive federal OT tax benefit only. Multi-state operators with mixed NH and neighboring state workforces should configure: (1) NH no-state-income-tax workflow (federal-only withholding); (2) neighboring state federal AGI starting point handling; (3) federal IRC § 225 OT deduction tracking on federal returns only for NH workers; (4) state-level pass-through for ME, MA, VT, NY workers. The complexity is in coordinating mixed state workforces, not in NH specifically.