Overtime Laws in New Hampshire 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
Guide for New Hampshire overtime laws 2026
Last verified: March 5, 2026
Next scheduled review: June 5, 2026
Table of Contents
- New Hampshire Overtime Laws at a Glance (2026)
- Does New Hampshire Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in New Hampshire
- Who Is Exempt from Overtime in New Hampshire?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in New Hampshire?
- Industry-Specific Overtime Rules in New Hampshire
- How to File an Overtime Wage Complaint in New Hampshire
- Penalties for Overtime Violations in New Hampshire
- New Hampshire Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
New Hampshire Overtime Laws at a Glance (2026)
| Details | |
|---|---|
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $7.25/hour (matches federal minimum wage) |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/yr) |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | New Hampshire Department of Labor |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/yr (2025–2028) — FLSA-covered workers |
| Statute of limitations | 3 years (RSA 275) / 2 years FLSA (3 if willful) |
Governing law: New Hampshire RSA 279:21, VIII; Fair Labor Standards Act, 29 U.S.C. § 207
Last verified: March 5, 2026
Does New Hampshire Have Its Own Overtime Law?
New Hampshire has its own overtime provision under RSA 279:21, VIII, which mirrors the federal standard for most workers but adds a state-specific exemption for seasonal and recreational establishments.
When New Hampshire law and the federal Fair Labor Standards Act (FLSA) differ, the standard more favorable to the employee applies. In practice, for most New Hampshire workers covered by the FLSA, federal law governs overtime obligations, because the FLSA’s 40-hour threshold applies to FLSA-covered employers. RSA 279:21, VIII(b) explicitly excludes employees of FLSA-covered employers from the state overtime requirement, routing them to federal law.
Key features of New Hampshire’s overtime framework:
New Hampshire requires overtime after 40 hours in a workweek at 1.5× the regular rate — identical to the FLSA threshold. The state adds one overtime exemption not found in the FLSA: employees of amusement, seasonal, or recreational establishments meeting specific revenue or operating-season criteria under RSA 279:21, VIII(a) are exempt from state overtime. However, such employees may still be entitled to overtime under the FLSA if the employer meets the FLSA’s coverage thresholds.
New Hampshire does not require daily overtime, double time, or a 7th-consecutive-day overtime premium. Overtime in New Hampshire is calculated on a weekly basis only.
State statute: RSA 279:21, VIII — https://gc.nh.gov/rsa/html/xxiii/279/279-21.htm
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime
How Overtime Pay Is Calculated in New Hampshire
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.
Source: 29 C.F.R. § 778.104–778.105
Pay Rate
Under New Hampshire law and the FLSA, nonexempt employees earn overtime at the following rate:
Time-and-a-half (1.5× regular rate):
- All hours worked over 40 in a workweek
There is no daily overtime trigger, no double-time requirement, and no 7th-consecutive-day premium in New Hampshire.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes base hourly rate or salary equivalent, non-discretionary bonuses and incentive pay, shift differentials, commissions, and piece-rate earnings.
The regular rate does NOT include discretionary bonuses (e.g., holiday gifts), employer contributions to benefit plans, or vacation, holiday, or sick pay when no work is performed.
Calculation Example
Example — Weekly overtime in New Hampshire:
An employee earns $7.25/hour (New Hampshire minimum wage) and works 48 hours in one workweek:
- Regular pay: 40 hours × $7.25 = $290.00
- Overtime pay: 8 hours × ($7.25 × 1.5) = 8 × $10.875 = $87.00
- Total weekly gross pay: $377.00
Source: RSA 279:21, VIII; 29 C.F.R. § 778.108–778.122
For the current New Hampshire minimum wage used in this calculation, see the New Hampshire Minimum Wage page.
Who Is Exempt from Overtime in New Hampshire?
Not all employees in New Hampshire are entitled to overtime pay. Certain employees are classified as “exempt” under federal and/or state law.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet ALL THREE criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
New Hampshire does not set its own exempt salary threshold. The federal $684/week standard governs.
New Hampshire-Specific Exemptions Under RSA 279:21, VIII
In addition to FLSA exemptions, New Hampshire law exempts one additional category of workers from the state overtime requirement:
Amusement, seasonal, or recreational establishment employees — An employee is exempt from New Hampshire state overtime if their employer:
- Does not operate for more than 7 months in any calendar year, OR
- Earned average receipts during any 6 months of the preceding calendar year that were not more than 33⅓% of its average receipts for the other 6 months of that year (and received at least 75% of its income within a 6-month period)
Important: Employees of these establishments may still qualify for overtime under the FLSA if the employer meets FLSA coverage thresholds (annual gross sales of $500,000 or more, or engagement in interstate commerce). FLSA coverage and state exemption are analyzed separately.
Source: RSA 279:21, VIII(a) — https://gc.nh.gov/rsa/html/xxiii/279/279-21.htm
For additional information on employee classification in New Hampshire, see the New Hampshire Employment Law page.
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under state law, employer policy, or collective bargaining (if that overtime is not also required by the FLSA)
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($20/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $10/hr per OT hour ($30 − $20) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits | |||
|---|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins | Phase-out complete |
| Single | $12,500 | $150,000 MAGI | [See IRS guidance] |
| Married filing jointly | $25,000 | $300,000 MAGI | [See IRS guidance] |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. The IRS has published a draft W-2 form indicating Box 12, Code TT for this purpose (draft form, subject to change before finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay (for time-and-a-half workers), payroll records or pay stubs showing overtime hours and rates, and employer statements or online portal information.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT change how much overtime pay an employee receives — it reduces taxable income when filing
- Does NOT apply to overtime paid solely under state law or employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
New Hampshire Income Tax and Overtime
New Hampshire does not impose a state income tax on wages or salaries. The Interest and Dividends Tax was fully repealed effective January 1, 2025. As of 2026, New Hampshire residents owe no state income tax on overtime pay or any other earned wages.
This means that employees in New Hampshire benefit from the full federal overtime tax deduction without any corresponding state income tax liability on their wages. New Hampshire workers who receive overtime pay are taxed only at the federal level — making the federal IRC § 225 deduction the only income tax benefit to claim.
Source: New Hampshire Department of Revenue Administration — https://www.revenue.nh.gov
Cross-reference: For New Hampshire income tax details, see the New Hampshire Income Tax page.
Can an Employer Require Overtime in New Hampshire?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.
An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.
New Hampshire is an at-will employment state. Employers may require overtime, and at-will employees who refuse may face disciplinary action.
One state-law exception applies: nurses.
Under RSA 275:67, a registered nurse, licensed practical nurse, or licensed nursing assistant may not be disciplined or lose any right, benefit, or privilege for refusing to work more than 12 consecutive hours. Any nurse who is required to work more than 12 consecutive hours must be allowed at least 8 consecutive hours of off-duty time immediately afterward.
This mandatory overtime prohibition does not apply when:
- The nurse is participating in surgery, until the surgery is completed
- The nurse is working in a critical care unit, until a scheduled-shift replacement arrives
- The nurse is working in a home health care setting, until a qualified nurse or customary caregiver relieves them
- A public health emergency exists
- The nurse is covered by a collective bargaining agreement addressing mandatory overtime
Employers may also enter a written voluntary waiver agreement with a nurse (submitted to the NH DOL Commissioner), which the nurse may terminate with 14 days’ written notice.
Outside of the nursing exception, New Hampshire has no additional mandatory overtime restrictions by industry or occupation.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in New Hampshire:
- All overtime hours must be compensated at the applicable overtime rate
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3); RSA 275:38-a)
- Disability accommodation requests under the ADA may limit overtime requirements
- Child labor laws restrict hours for employees under 18
Source: 29 U.S.C. § 207; RSA 275:67 — https://gc.nh.gov/rsa/html/XXIII/275/275-67.htm
Industry-Specific Overtime Rules in New Hampshire
Healthcare — Mandatory Overtime Restriction for Nurses
New Hampshire is one of a limited number of states with a specific law restricting mandatory overtime in healthcare. Under RSA 275:67, registered nurses, licensed practical nurses, and licensed nursing assistants cannot be disciplined for refusing to work more than 12 consecutive hours in most circumstances. See Section 6 for full details on this provision.
For overtime rate purposes, the 8-and-80 system is also available to New Hampshire healthcare employers. Under 29 U.S.C. § 207(j), hospitals and residential care facilities may enter an agreement with employees to use a 14-day work period instead of the standard 7-day workweek. Under this system, overtime is owed after 8 hours in a single workday OR 80 hours in the 14-day period, whichever calculation yields more overtime pay.
Source: RSA 275:67 — https://gc.nh.gov/rsa/html/XXIII/275/275-67.htm; 29 U.S.C. § 207(j)
Retail and Commission Employees
Under 29 U.S.C. § 207(i), retail or service employees paid more than half their earnings in commissions may be exempt from overtime if their regular rate exceeds 1.5× the applicable minimum wage. This federal exemption applies to qualifying New Hampshire retail and commission workers.
Source: 29 U.S.C. § 207(i)
Public Sector / Government Employees and Compensatory Time
Under 29 U.S.C. § 207(o), public employers (state and local government) may offer compensatory time off at 1.5 hours per overtime hour instead of overtime pay, provided a prior agreement exists and the cap of 240 hours of accrued comp time is not exceeded (480 hours for public safety, emergency response, and seasonal employees).
Private-sector employers in New Hampshire cannot offer comp time in lieu of overtime pay. An employee who works overtime hours must receive cash compensation at 1.5× their regular rate.
New Hampshire follows federal rules on compensatory time and does not have additional state-specific provisions.
Source: 29 U.S.C. § 207(o)
Transportation (Motor Carrier Exemption)
Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (49 U.S.C. § 31502). This federal exemption applies in New Hampshire.
Source: 49 U.S.C. § 31502; 29 U.S.C. § 213(b)(1)
How to File an Overtime Wage Complaint in New Hampshire
Employees in New Hampshire who believe they have not received proper overtime pay have three options:
Option 1: New Hampshire Department of Labor
| Details | |
|---|---|
| Agency | New Hampshire Department of Labor, Inspection Division |
| Online wage claim filing | https://www.dol.nh.gov/online-forms/file-online-wage-claim |
| Online wage complaint (informal) | https://www.dol.nh.gov/online-forms/report-wage-complaint |
| Phone | (603) 271-3176 / (800) 272-4353 (toll-free) |
| Mailing address | 95 Pleasant Street, Concord, NH 03301 |
| Deadline | 3 years from when wages were due (RSA 275) |
Note on process: New Hampshire distinguishes between a wage claim (formal adjudication process) and a wage complaint (informal review). A wage claim results in a formal hearing before a hearing officer if unresolved. The statute at RSA 275:51 grants the Commissioner authority to investigate, hold hearings, and adjudicate claims.
Option 2: U.S. Department of Labor — Wage and Hour Division
| Details | |
|---|---|
| Online | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Employees may file a lawsuit against their employer in state or federal court under 29 U.S.C. § 216(b). Remedies may include back wages owed, liquidated damages (an additional amount equal to the unpaid wages), and reasonable attorney’s fees and court costs.
Under New Hampshire law, the statute of limitations for a private wage claim appears to be 3 years from when the wages were due.
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)) and RSA 275:38-a, employers cannot retaliate against employees for filing an overtime wage complaint, participating in an investigation, or testifying in proceedings related to overtime violations.
Source: https://www.dol.nh.gov/hearings; RSA 275:51; 29 U.S.C. § 216(b); 29 U.S.C. § 215(a)(3)
Penalties for Overtime Violations in New Hampshire
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually) |
| Criminal prosecution | Willful: fines up to $10,000; second offense: up to 6 months imprisonment |
Source: 29 U.S.C. § 216
New Hampshire State Penalties
Under RSA 275:52, any employer who willfully violates wage payment requirements (RSA 275:43 or 44) or otherwise fails to comply with the wage chapter is guilty of a misdemeanor.
Employers who violate employee protection provisions (including retaliation protections) may be subject to a civil penalty imposed by the New Hampshire Labor Commissioner under RSA 275:65, in accordance with the procedures established at RSA 273:11-a.
Employees who prevail on a wage claim are entitled to back wages owed, and the Department may enforce final orders as judgments of the Superior Court. Orders become liens on employer property in New Hampshire for 3 years from the date of the decision.
Source: RSA 275:52 — https://gc.nh.gov/rsa/html/xxiii/275/275-52.htm; RSA 275:65 — https://gc.nh.gov/rsa/html/XXIII/275/275-65.htm; RSA 275:51
New Hampshire Overtime Law Updates (2025–2026)
Federal Changes Affecting New Hampshire
- July 4, 2025: One Big Beautiful Bill Act signed — created federal overtime tax deduction for tax years 2025–2028 (IRC § 225)
- January 1, 2025: New Hampshire’s Interest and Dividends Tax fully repealed. New Hampshire now imposes no state income tax on wages of any kind, including overtime pay
- November 15, 2024: DOL salary threshold rule vacated by federal court — exempt threshold remains $684/week ($35,568/year)
New Hampshire Changes
- January 1, 2025: Repeal of Interest and Dividends Tax took effect. Overtime pay has never been subject to New Hampshire state income tax; this change confirms there is no remaining NH income tax on wages
- The state minimum wage ($7.25/hour) is tied by statute to the federal minimum wage. No change has been enacted for 2026
Pending Legislation
No New Hampshire legislation creating a state-level overtime income tax exemption has been identified as of the date of this review. Because New Hampshire does not tax wages, no such legislation is expected to be introduced.
Last reviewed: March 5, 2026
Next scheduled review: June 5, 2026
Frequently Asked Questions About Overtime in New Hampshire
Does New Hampshire have overtime laws?
New Hampshire has its own overtime provision under RSA 279:21, VIII, which requires time-and-a-half pay for all hours worked over 40 in a workweek. For most workers, the federal FLSA governs because RSA 279:21, VIII(b) routes FLSA-covered employees to federal law. The practical result is the same 40-hour weekly threshold under both state and federal law.
What is the overtime rate in New Hampshire in 2026?
The overtime rate in New Hampshire is 1.5 times the employee’s regular rate of pay. Based on the New Hampshire minimum wage of $7.25/hour, the minimum overtime rate is $10.88/hour. There is no daily overtime or double-time requirement in New Hampshire.
Does New Hampshire require daily overtime?
No. Overtime in New Hampshire is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40.
Is mandatory overtime legal in New Hampshire?
Generally, yes. New Hampshire is an at-will employment state, and employers may require adult employees to work overtime. The only statutory exception covers nurses: registered nurses, licensed practical nurses, and licensed nursing assistants cannot be disciplined for refusing to work more than 12 consecutive hours under most circumstances (RSA 275:67).
Am I exempt from overtime in New Hampshire?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis AND perform executive, administrative, or professional duties to qualify as exempt. New Hampshire does not set a higher state salary threshold.
Can salaried employees get overtime in New Hampshire?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week or who do not meet the duties tests are nonexempt and entitled to overtime pay.
Is overtime taxed in New Hampshire?
At the federal level, overtime pay is subject to federal income tax, Social Security tax, and Medicare tax. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 ($25,000 joint) of the premium portion of overtime from federal taxable income. New Hampshire imposes no state income tax on wages or overtime pay of any kind.
How do I calculate the overtime tax deduction?
For time-and-a-half pay, the deductible amount is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation deduction is $3,000. The IRS confirms this method in Notice 2025-69.
How do I file an overtime complaint in New Hampshire?
File a wage claim online with the New Hampshire Department of Labor at https://www.dol.nh.gov/online-forms/file-online-wage-claim or call (603) 271-3176. You may also file with the U.S. DOL Wage and Hour Division at 1-866-487-9243. The NH state deadline is 3 years from when wages were due; the FLSA deadline is 2 years (3 years for willful violations).
Can my employer fire me for refusing overtime in New Hampshire?
In most cases, yes. New Hampshire is an at-will employment state, and employers may discipline or terminate employees who refuse overtime, unless a law, contract, or collective bargaining agreement provides otherwise. The nurse mandatory overtime protection (RSA 275:67) is a specific exception. Employers cannot retaliate against any employee who files an overtime complaint.
Can my employer give comp time instead of overtime pay?
Under the FLSA, private-sector employers in New Hampshire cannot offer comp time in lieu of overtime pay. Public-sector employers (state and local government) may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 hours for public safety and emergency responders). New Hampshire follows federal rules on this.
Does working on weekends or holidays count as overtime in New Hampshire?
No. Under both the FLSA and New Hampshire law, working on weekends or holidays does not automatically constitute overtime. Overtime depends on total hours worked in the workweek, regardless of which days those hours occurred.
What happens if my employer doesn’t pay overtime?
Employees may file a wage claim with the New Hampshire Department of Labor or a complaint with the U.S. DOL Wage and Hour Division. Remedies include back wages owed, liquidated damages equal to the unpaid amount under the FLSA (29 U.S.C. § 216(b)), and attorney’s fees. The NH state deadline is 3 years from when wages were due.
What is the statute of limitations for overtime claims in New Hampshire?
Under New Hampshire law (RSA 275): 3 years from when wages were due. Under the FLSA: 2 years (3 years if the violation is willful). Employees should file as promptly as possible.
Does New Hampshire have a higher exempt salary threshold than the federal level?
No. New Hampshire does not set its own exempt salary threshold. The federal FLSA threshold of $684/week ($35,568/year) governs.
Are there overtime exemptions specific to New Hampshire beyond federal exemptions?
Yes — one. Employees of amusement, seasonal, or recreational establishments that do not operate more than 7 months per year (or that earn the vast majority of revenue in only 6 months of the year) are exempt from the New Hampshire state overtime requirement under RSA 279:21, VIII(a). These employees may still be entitled to overtime under the FLSA if their employer meets federal coverage thresholds.
Sources and Verification
Primary Sources
- New Hampshire RSA 279:21, VIII — https://gc.nh.gov/rsa/html/xxiii/279/279-21.htm
- New Hampshire RSA 275:67 (Prohibited Overtime — Nurses) — https://gc.nh.gov/rsa/html/XXIII/275/275-67.htm
- New Hampshire RSA 275:38-a (Non-Retaliation) — https://gc.nh.gov/rsa/html/XXIII/275/275-mrg.htm
- New Hampshire RSA 275:51 (Enforcement) — https://gc.nh.gov/rsa/html/xxiii/275/275-51.htm
- New Hampshire RSA 275:52 (Penalties) — https://gc.nh.gov/rsa/html/xxiii/275/275-52.htm
- New Hampshire Department of Labor — Wages and Work Hours FAQs — https://www.dol.nh.gov/resource-center/frequently-asked-questions/wages-and-work-hours-faqs
- New Hampshire Department of Labor — File an Online Wage Claim — https://www.dol.nh.gov/online-forms/file-online-wage-claim
- New Hampshire Department of Labor — Protective Legislation — https://www.dol.nh.gov/inspections/wage-and-hour/protective-legislation
- New Hampshire Minimum Wage Law poster (NH DOL) — https://mm.nh.gov/files/uploads/labor/documents/minimum-wage-poster.pdf
- New Hampshire Department of Revenue Administration — https://www.revenue.nh.gov
- U.S. Department of Labor, Wage and Hour Division — https://www.dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. § 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- Internal Revenue Service — Overtime Tax Deduction FAQs — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance for Overtime Deduction)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- Schedule 1-A, Form 1040 (Claiming the Overtime Deduction)