🇺🇸 New Hampshire STATE LAW – 2026 UPDATE

New Hampshire Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in New Hampshire

New Hampshire remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

New Hampshire is generally considered to have a business-friendly approach to employment regulation while maintaining certain worker protections. According to the New Hampshire Department of Labor, the state follows federal standards in many areas while establishing some state-specific requirements.

General Characteristics (as of 2025-2026)

Wage Standards:

  • State minimum wage (2025-2026): $7.25/hour (follows federal minimum wage)
  • Tipped minimum wage: $3.27/hour (45% of standard minimum)
  • Overtime: Follows federal FLSA (1.5x after 40 hours/week)

Leave Programs:

  • Paid sick leave: Not mandated by state law for private employers
  • Paid family leave: Voluntary insurance program available (not mandatory)
  • Meal breaks: Generally required after 5 consecutive hours of work
  • Lactation breaks: Required for employers with 6+ employees (effective July 1, 2025)

Business Taxes:

  • State income tax: None (except on dividends and interest income)
  • Sales tax: None
  • Business profits tax: Applicable to businesses
  • Business enterprise tax: Applicable to businesses

Workers’ Compensation:

  • Generally required for employers with any employees
  • Exemptions exist for certain small businesses and sole proprietors

Employment Relationship:

  • At-will employment state with exceptions
  • Uses ABC test for worker classification in certain contexts

These are general starting points only. Specific applicability depends on employer size, industry, employee type, and individual circumstances. This information reflects sources available as of December 2025 and may not include recent changes.

Source: New Hampshire Department of Labor – https://www.dol.nh.gov

Official State Agency Information

New Hampshire Department of Labor

The New Hampshire Department of Labor administers employment laws and provides information to employers and workers.

Contact Information:

  • Website: https://www.dol.nh.gov
  • Main Phone: (603) 271-3176
  • Toll-Free: (800) 272-4353
  • Address: 95 Pleasant Street, Concord, NH 03301
  • Languages: English

Note: This agency can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney in New Hampshire.

Major State Employment Statutes

The following statutes are commonly referenced in employment matters. This is general information only and does not constitute legal interpretation. For authoritative guidance, consult the New Hampshire Department of Labor or legal counsel.

1. New Hampshire Minimum Wage Law

Statutory Citation: RSA 279:21
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXIII/279/279-mrg.htm

General Provisions (as stated in statute): According to RSA 279:21, New Hampshire’s minimum wage is tied to the federal minimum wage unless the state legislature establishes a different rate. As of 2025, this results in a $7.25/hour minimum wage.

Application to Remote Work:
Minimum wage provisions generally apply based on where work is physically performed. Workers performing work from a location in New Hampshire would typically be subject to New Hampshire wage standards. Specific applicability may vary by circumstances. Consult the NH DOL or legal counsel for guidance on particular situations.

2. New Hampshire Wage Payment Law

Statutory Citation: RSA 275
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXIII/275/275-mrg.htm

General Overview:
According to RSA 275, New Hampshire law establishes requirements for wage payment frequency, final wage payment upon termination, and wage deductions.

Key Provisions Include:

  • Payment frequency: Generally weekly or bi-weekly for most employees
  • Final wages: Must be paid within 72 hours if employee is terminated by employer; next regular payday if employee resigns
  • Wage deductions: Restrictions on what employers may deduct from wages

Application to Remote Work:
These provisions generally apply to all employees working in New Hampshire, regardless of whether work is performed remotely or on-site.

Source: New Hampshire Department of Labor – https://www.dol.nh.gov

3. New Hampshire Workers’ Compensation Law

Statutory Citation: RSA 281-A
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXIII/281-A/281-A-mrg.htm

Effective Date: Ongoing
Administering Agency: NH Department of Labor, Workers’ Compensation Division

General Overview:
According to RSA 281-A, New Hampshire generally requires employers who have any employees to maintain workers’ compensation insurance coverage. Certain exemptions apply.

Coverage typically includes:

  • Medical benefits for work-related injuries
  • Wage replacement benefits for temporary disability
  • Permanent impairment awards
  • Death benefits for surviving dependents

Note: Specific coverage requirements and benefits depend on circumstances. Employers should consult the NH Workers’ Compensation Division or legal counsel for guidance.

Source: NH Department of Labor, Workers’ Compensation Division – https://www.dol.nh.gov/workers-compensation

4. New Hampshire Law Against Discrimination

Statutory Citation: RSA 354-A
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXXI/354-A/354-A-mrg.htm

Administering Agency: New Hampshire Commission for Human Rights

General Provisions:
According to RSA 354-A, New Hampshire law prohibits discrimination in employment based on certain protected characteristics for employers with 6 or more employees.

Protected classes generally include:

  • Age (40 and over)
  • Sex (including pregnancy, gender identity)
  • Race
  • Color
  • Religion
  • National origin
  • Physical or mental disability
  • Marital status
  • Sexual orientation
  • Genetic information

Application: These protections generally apply regardless of whether work is performed remotely or on-site. Employers should consult legal counsel regarding anti-discrimination compliance.

Source: NH Commission for Human Rights – https://www.nh.gov/hrc

5. Lactation Accommodation Law

Statutory Citation: RSA 275:37-b
Effective Date: July 1, 2025
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXIII/275/275-37-b.htm

General Overview:
According to this statute, employers with 6 or more employees are generally required to provide nursing mothers with reasonable break time and a private space to express milk.

General framework includes:

  • Reasonable break time (approximately 30 minutes for every 3 hours of work)
  • Private, non-bathroom location
  • Applicable for up to one year after child’s birth
  • Breaks generally unpaid

Application to Remote Work:
For remote workers, these requirements may be satisfied through the worker’s home setup. Employers should consult legal counsel regarding specific compliance approaches for remote employees.

Source: New Hampshire General Court – RSA 275:37-b

Employee Classification Standards

Overview of Classification Importance

Worker classification as an employee versus independent contractor has significant implications for tax withholding, workers’ compensation coverage, unemployment insurance, and wage protections. This section provides general background information only.

Different tests may apply for different purposes:

  • Federal tax purposes (IRS test)
  • State unemployment insurance (NH Employment Security test)
  • Workers’ compensation (NH DOL test)
  • Wage and hour laws (federal and state tests)

Given the complexity and consequences of misclassification, employers should consult legal counsel and relevant agencies before making classification decisions.

New Hampshire’s ABC Test

According to New Hampshire law, the state generally applies the ABC test for certain employment law purposes, including unemployment insurance and workers’ compensation determinations.

Statutory Authority:

  • RSA 282-A:9 (Unemployment Compensation)
  • RSA 281-A:2 (Workers’ Compensation)

Official Guidance:
New Hampshire Department of Labor and NH Employment Security provide guidance on worker classification.

General ABC Test Framework

Under the ABC test as applied in New Hampshire, a worker is generally presumed to be an employee unless the hiring entity can demonstrate that all three of the following conditions are met:

Factor A: Absence of Control

General Description:
The worker must be free from control and direction in connection with the performance of the work, both under the contract for services and in fact.

Considerations that may be relevant (based on general legal principles):

  • Work schedule: Whether worker sets own hours versus follows employer-mandated schedule
  • Supervision: Degree of oversight and instruction provided
  • Method of work: Whether worker determines how to accomplish tasks
  • Training: Whether employer provides extensive training
  • Tools and equipment: Who provides and controls work tools

Illustrative Scenario (for general understanding only):

Scenario: A software developer works from home for a company. The company provides detailed daily task assignments, requires attendance at specific meeting times, uses monitoring software to track work hours, and provides all software and equipment.

General Observations: This scenario may share characteristics commonly associated with employment relationships because the hiring entity exercises significant control over how, when, and where work is performed. However, actual classification depends on all facts and circumstances analyzed together.

⚠️ Important: This example is purely illustrative and does not constitute a legal determination. Classification depends on the totality of circumstances and should be evaluated by legal counsel and relevant agencies.

Factor B: Outside Usual Course of Business

General Description:
The work performed by the worker must be outside the usual course of the hiring entity’s business or performed outside all of the hiring entity’s places of business.

Considerations that may be relevant:

  • Nature of services: Whether the work is part of the company’s core business operations
  • Integration: How essential the services are to the business’s functioning
  • Work location: Whether work is performed at company facilities or elsewhere
  • Specialization: Whether the work is specialized/auxiliary versus central to business

Illustrative Scenarios:

Scenario 1: A restaurant hires a plumber to fix its kitchen sink.

General Observations: Plumbing services would generally be considered outside the usual course of a restaurant’s business (which is preparing and serving food). The work is also performed as needed rather than as part of regular operations. These factors may suggest potential independent contractor status, though all three ABC factors must be evaluated together.

Scenario 2: A software company hires a programmer to write code for its commercial software products while working remotely.

General Observations: Programming services would generally be considered within the usual course of a software company’s business, as this is the company’s core function. This factor alone may weigh toward employee classification, regardless of remote work arrangement.

⚠️ Important: These examples are for general educational purposes only and are not legal determinations. Actual classification requires analysis of all factors and circumstances. Consult legal counsel for situation-specific guidance.

Factor C: Independently Established Business

General Description:
The worker must be customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the work performed.

Considerations that may be relevant:

  • Business operations: Whether worker has own business with multiple clients
  • Business identity: Use of business name, marketing, business cards
  • Financial investment: Whether worker has made capital investments in business
  • Financial risk: Whether worker can profit or lose based on business decisions
  • Ongoing availability: Whether worker holds self out as available to market generally

Illustrative Scenarios:

Scenario 1: A graphic designer maintains a portfolio website, advertises services to multiple clients, uses business name and LLC, invoices clients, and works with 10+ different companies annually on project basis.

General Observations: This scenario shares characteristics commonly associated with an independently established business, including multiple clients, business identity, and market presence. However, the specific relationship with each hiring entity must still be evaluated under all three ABC factors.

Scenario 2: A worker provides services exclusively to one company for several years, has no other clients, doesn’t advertise services, and has no separate business identity.

General Observations: This scenario may be less likely to satisfy Factor C, as it suggests economic dependence on a single hiring entity rather than an independently established business. However, complete analysis of all circumstances is required.

⚠️ Important: These examples are purely illustrative. Each working relationship must be evaluated based on its complete facts. This is not a classification determination.

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexities:

  • Physical work location versus business headquarters location
  • Nature of control exercised in virtual environment
  • Provision of equipment and technology for remote work
  • Integration of remote worker into company operations and culture
  • Level of independence in remote work arrangement

These factors do not change the legal tests but may affect how tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with New Hampshire law and your specific circumstances.

Consequences of Misclassification

According to official sources and legal frameworks, misclassification may result in various consequences. This list is non-exhaustive and subject to change based on specific circumstances:

For Employers:

  • Potential back payment of unemployment insurance taxes to NH Employment Security
  • Possible workers’ compensation premium adjustments and penalties
  • Potential wage and hour claim exposure under federal and state law
  • Possible penalties and interest from tax authorities
  • IRS tax implications for federal employment taxes
  • Potential liability for benefits not provided

For Workers:

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour law protections
  • May affect eligibility for benefit programs
  • Tax implications for self-employment taxes

Note: Actual consequences depend on many factors including the nature of misclassification, duration, jurisdiction, and enforcement priorities. This is general information only.

How to Seek Classification Guidance

Worker classification questions should be addressed through:

For New Hampshire-specific issues:

For legal advice:

  • Employment attorney licensed in New Hampshire
  • NH Bar Association Referral Service: (603) 224-6942

For federal tax matters:

  • IRS Worker Classification: Form SS-8 for formal determination
  • IRS Information: (800) 829-1040

For specialized guidance:

  • Tax professional familiar with NH and federal employment tax law
  • HR consultant with NH employment law expertise

Minimum Wage Requirements

Current Rate Information

According to the New Hampshire Department of Labor, New Hampshire’s minimum wage follows the federal minimum wage rate established under the Fair Labor Standards Act (FLSA).

Standard Minimum Wage:

Effective Date Rate Source
July 24, 2009 - Present $7.25/hour Federal FLSA, adopted by NH
2026 $7.25/hour No change announced as of December 2025

Statutory Authority: RSA 279:21
Source: NH Department of Labor – https://www.dol.nh.gov

Note: Minimum wage rates can change through legislation. Verify current rates with the NH Department of Labor before making wage decisions. This information was compiled December 2025.

Tipped Employee Minimum Wage

According to New Hampshire law, employers may pay a reduced cash wage to tipped employees who meet certain criteria.

Tipped Minimum Wage Framework:

2025-2026 Rate: $3.27/hour (45% of standard minimum wage)

General Criteria (as stated in statute):

  • Employee works in restaurant, hotel, motel, inn, cabin, ballroom, or cigar bar
  • Employee regularly receives tips directly from customers
  • Tips total more than $30 per month

Tip Credit Provisions:
Under this framework, employers may claim a tip credit if the employee’s tips combined with the cash wage equal or exceed the standard minimum wage. If tips plus cash wage fall below minimum wage, employers are generally expected to make up the difference.

Application to Remote Work:
Tipped minimum wage provisions typically apply to positions where employees interact with customers in service settings. Remote work positions would generally not involve tip-receiving scenarios. For questions about specific situations, consult NH DOL.

Source: NH Department of Labor wage information

Training/Subminimum Wage

New Hampshire law provides for a training wage in certain circumstances.

Training Wage Rate: $5.44/hour (75% of minimum wage)

General Provisions (from statute):

According to RSA 279:27, employers may pay a training wage to:

  • Employees with fewer than 6 months of experience in their particular occupation
  • Employees aged 16 and under

Requirements for Training Wage:

  • Employer must file application with Labor Commissioner within 10 days of hire
  • Applies only during initial 6-month training period
  • Does not apply to employees with prior experience in the occupation

Note: Employers should contact NH DOL for guidance on training wage application procedures and eligibility verification.

Important: New Hampshire does not allow subminimum wages for employees with disabilities, unlike the federal FLSA provisions.

Source: RSA 279:27, NH Department of Labor

Application to Remote Workers

General Principles:

According to standard legal principles, minimum wage typically applies based on where work is physically performed:

  • A worker performing work from a location in New Hampshire would generally be subject to New Hampshire minimum wage
  • Employer’s physical location is generally not the determining factor
  • The location where the employee performs work activities typically governs

Multi-State Considerations:

When employers have remote workers in multiple states:

  • Each state’s minimum wage may apply to work performed in that state
  • If states have different rates, the location of work performance typically determines which applies
  • Employers should consult legal counsel when managing multi-state remote workforce

Verification:
For questions about minimum wage application to specific remote work arrangements, contact:

  • NH Department of Labor: (603) 271-3176
  • Employment law attorney licensed in New Hampshire

Comparison with Neighboring States (For Reference Only)

State 2025 Minimum Wage 2026 Minimum Wage Notes
New Hampshire $7.25 $7.25 Follows federal minimum
Maine $14.15 TBD Annual CPI adjustment
Vermont $13.67 $14.01 (Jan 2026) Scheduled increase
Massachusetts $15.00 $15.00 Set rate

This comparison is for general reference only. Each state’s laws apply based on where work is performed. Rates change periodically – verify with each state’s labor department.

Overtime and Break Requirements

A. Overtime Standards

Governing Framework:
New Hampshire generally follows the federal Fair Labor Standards Act (FLSA) for overtime requirements without additional state-specific overtime mandates.

Statutory Authority: Federal FLSA, 29 U.S.C. § 207
Official Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime

General Overtime Threshold

According to federal FLSA standards as applied in New Hampshire:

  • Trigger: Typically after 40 hours worked in a workweek
  • Rate: Generally 1.5 times the employee’s regular rate of pay
  • Workweek: Seven consecutive 24-hour periods (168 hours)
  • Daily overtime: New Hampshire does not require daily overtime (unlike some states like California)

Application to Remote Workers:
Overtime regulations typically apply based on the nature of work and exemption status, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on exemption status analysis. See Exemptions section below.

Calculating Overtime for Remote Workers

Compensable Time Considerations:

According to federal wage-hour guidance, “hours worked” for overtime calculation may include:

  • Time actually performing work duties
  • Required meetings and training (including virtual meetings)
  • Time waiting to perform work in certain circumstances
  • Travel time in certain situations
  • On-call time depending on restrictions

Specific Remote Work Challenges:

Determining compensable time for remote workers may involve additional complexities:

  • After-hours communications: Email, text, or phone responses outside scheduled hours
  • Virtual meetings: Attendance at online meetings outside regular schedule
  • On-call availability: Requirements to be available from home
  • System access: Time spent logging into systems or troubleshooting technology
  • Training: Mandatory online training or webinars

These determinations are highly fact-specific. Employers should:

  • Establish clear policies on after-hours work expectations
  • Implement time-tracking systems for remote workers
  • Consult wage-hour legal counsel for compliance guidance
  • Consider whether work outside scheduled hours is authorized or required

Source: U.S. Department of Labor, Wage and Hour Division guidance

Overtime Exemptions

Federal FLSA recognizes certain exemptions from overtime requirements. New Hampshire generally applies these federal exemptions.

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for exemption, employees generally must meet tests related to:

1. Salary Basis Test:
Paid a predetermined salary not subject to reduction based on quality or quantity of work

2. Salary Level Test:
Meets minimum salary threshold

Federal Salary Threshold (2026):

  • Standard: $844 per week ($43,888 annually) as of July 1, 2024
  • Note: Verify current thresholds with U.S. DOL as these change periodically

3. Duties Test:
Performs work meeting specific criteria for executive, administrative, or professional duties

Executive Exemption – General Duties Framework:

  • Primary duty is management of enterprise or department
  • Regularly directs work of two or more employees
  • Authority to hire/fire or significant input into employment decisions

Administrative Exemption – General Duties Framework:

  • Primary duty is office/non-manual work related to management or business operations
  • Exercise of discretion and independent judgment on significant matters

Professional Exemption – General Duties Framework:

  • Primary duty is work requiring advanced knowledge in field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized education

⚠️ Important Notes:

  • Job title alone does not determine exemption status
  • Meeting salary threshold alone is insufficient – all three tests must be satisfied
  • Duties tests are detailed and fact-specific
  • Remote work arrangement does not affect exemption analysis

For classification decisions, consult:

  • U.S. Department of Labor fact sheets on exemptions
  • Legal counsel experienced in wage-hour law
  • Detailed analysis of actual job duties performed

Source: 29 C.F.R. Part 541 (FLSA exemption regulations)

Computer Professional Exemption

Salary Threshold (2026):

  • Hourly: $27.63/hour (verify current rate with DOL)
  • OR Salary: $844/week minimum

Plus Duties Test: Must perform computer-related duties as defined in regulations

Source: 29 C.F.R. § 541.400

Other Potential Exemptions

Other FLSA exemptions may include:

  • Outside sales employees
  • Certain commissioned employees
  • Highly compensated employees (HCE) earning above threshold
  • Specific industry exemptions

Note: Exemptions are narrowly construed under law. Misclassification can result in significant back pay liability. Professional guidance strongly recommended.

B. Meal and Rest Break Requirements

Meal Break Requirements

Statutory Authority: RSA 275:30-a
Official Source: http://www.gencourt.state.nh.us/rsa/html/XXIII/275/275-30-a.htm

General Framework (as stated in statute):

According to RSA 275:30-a, New Hampshire law generally requires:

  • Duration: 30-minute meal period
  • Trigger: After 5 consecutive hours of work
  • Paid/Unpaid: Generally unpaid unless employee works during meal period
  • Exception: If employer cannot provide 30 minutes, employee must be paid if eating while working

Application to Remote Workers:
Meal break requirements generally apply to remote workers performing non-exempt work in the same manner as on-site workers. Employers should:

  • Establish clear meal break policies for remote employees
  • Ensure breaks are documented
  • Verify that employees are not working during unpaid meal periods
  • Consider technology monitoring challenges in remote environment

Rest Break Requirements

New Hampshire Law:
New Hampshire does not have state laws requiring employers to provide short rest breaks (such as 5-15 minute breaks) for adult employees.

Federal Standard (if employer provides breaks voluntarily):

If an employer chooses to provide short breaks, federal FLSA provides:

  • Short breaks (5-20 minutes): Generally must be counted as compensable work time
  • Bona fide meal periods (30+ minutes): May be unpaid if employee is completely relieved of duties

Application to Remote Work:
If employers voluntarily provide rest breaks to remote workers, the same federal standards would apply regarding whether breaks are compensable time.

Source: U.S. Department of Labor, FLSA guidance

Lactation Break Requirements (Effective July 1, 2025)

Statutory Authority: RSA 275:37-b
Effective Date: July 1, 2025

General Framework:

According to this statute, employers with 6 or more employees are generally required to provide:

  • Break time: Reasonable unpaid break time (approximately 30 minutes for every 3 hours worked)
  • Private space: Non-bathroom location for expressing milk
  • Duration: Up to one year after child’s birth
  • Compensation: Breaks generally unpaid unless employee works during break

Application to Remote Workers:

For employees working from home:

  • Private space requirement may be satisfied by employee’s home setup
  • Employers should verify compliance through policy and communication
  • Consider providing flexibility in scheduling for remote nursing mothers
  • Consult legal counsel on specific implementation for remote workforce

Federal Requirements:
The federal FLSA also requires reasonable break time and private space for expressing milk for certain employees. Employers should comply with both federal and New Hampshire requirements.

Source: NH RSA 275:37-b, effective July 1, 2025

Leave Entitlements

Overview

New Hampshire does not mandate most types of paid or unpaid leave for private employers. Leave entitlements are primarily governed by:

  • Federal laws (FMLA, ADA, USERRA)
  • Voluntary employer policies
  • Optional state insurance programs

This section provides general information on applicable leave frameworks.

A. Paid Sick Leave

State Mandate: None

According to available information, New Hampshire does not currently have a state law requiring private employers to provide paid sick leave to employees.

What this generally means:

  • Private employers are not required by state law to provide paid sick leave
  • Employers may choose to provide paid sick leave voluntarily
  • Many employers offer paid sick leave or PTO as part of benefits packages
  • Public sector employees typically have defined sick leave benefits

Federal Protections:
While New Hampshire doesn’t require paid sick leave, federal laws may provide certain unpaid leave protections (see FMLA section below).

B. Voluntary Paid Family and Medical Leave Insurance

Program Name: New Hampshire Paid Family and Medical Leave (NH PFML)
Status: Voluntary program (not mandatory for private employers)
Effective Date: January 1, 2023

General Overview:

New Hampshire offers a voluntary insurance program that provides:

  • Wage replacement benefits for qualifying family and medical leave
  • Coverage through insurance purchase (via MetLife as state partner)
  • Available to employers and individuals who opt to participate

Key Features:

  • Benefit rate: 60% of average weekly wage (subject to caps)
  • Maximum weekly benefit (2026): $2,128.85
  • Duration: Up to 6 weeks per year for qualifying reasons
  • Qualifying reasons: Own serious health condition, family care, new child bonding, military exigency

Important Notes:

  • Participation is voluntary for private employers
  • Mandatory for state government employees
  • Does not provide job protection (unlike FMLA)
  • Individuals can purchase coverage if employer doesn’t offer

For Information:

Application to Remote Work:
A worker may be eligible for coverage if their employer has a physical location in New Hampshire, even if the worker works from home. Eligibility depends on enrollment and program requirements.

C. Family and Medical Leave Act (FMLA)

Type: Federal unpaid leave law
Administering Agency: U.S. Department of Labor

General Coverage:

The federal FMLA applies to:

  • Employers with 50 or more employees
  • Employees who have worked 1,250 hours in past 12 months
  • Employees who have been with employer for 12 months

Leave Entitlement:

  • Up to 12 weeks of unpaid, job-protected leave per year
  • For qualifying family and medical reasons

Qualifying Reasons:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for immediate family member with serious health condition
  • Employee’s own serious health condition
  • Qualifying military family leave

Key Protections:

  • Job restoration to same or equivalent position
  • Continuation of group health insurance during leave
  • Protection against retaliation

Application to Remote Workers:
FMLA protections generally apply to eligible remote workers in the same manner as on-site workers. Employers should consult FMLA regulations and legal counsel regarding administration for remote employees.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

D. Pregnancy-Related Leave

New Hampshire Law Against Discrimination (RSA 354-A):

According to New Hampshire law, employers with 6 or more employees are generally required to:

  • Treat pregnancy, childbirth, and related conditions as temporary disabilities
  • Provide leave for the duration of pregnancy-related disability
  • Treat pregnant employees the same as other employees affected by temporary disability

Federal Protections:

  • Pregnancy Discrimination Act (PDA)
  • Americans with Disabilities Act (ADA) for pregnancy-related complications
  • FMLA for leave related to childbirth and child bonding

New Requirement Effective January 1, 2026:

Employers with 20 or more employees will be required to provide:

  • Up to 25 hours of unpaid leave per year
  • For childbirth-related medical appointments (prenatal, postpartum)
  • For child’s pediatric appointments in first year after birth or adoption
  • Employees may use other accrued paid time off in conjunction

Source: New Hampshire General Court legislation, NH Commission for Human Rights

E. Vacation Leave

State Requirement: None

New Hampshire has no state law requiring employers to provide paid or unpaid vacation leave. Vacation policies are determined by:

  • Employer policy
  • Employment contracts
  • Collective bargaining agreements

Accrued Vacation Upon Termination:

New Hampshire law is generally silent on whether employers must pay out accrued unused vacation upon termination. Best practices:

  • Establish clear written policy on vacation accrual and payout
  • Follow policy consistently
  • When policy is unclear, courts may require payout
  • Consult legal counsel on policy development

F. Bereavement Leave

State Requirement: None

New Hampshire does not require employers to provide bereavement leave. Provision of bereavement leave is at employer discretion.

G. Jury Duty Leave

State Requirement: Employers may not penalize employees for jury service

According to New Hampshire law, employers generally may not:

  • Discharge or penalize employees for jury service
  • Require use of vacation or sick time for jury duty

Note: New Hampshire does not require employers to pay employees during jury duty, but employers may not penalize employees for serving.

Source: RSA 500-A:14

H. Military Leave

Federal Protections – USERRA:

The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides:

  • Leave for military service and training
  • Job restoration rights after service
  • Continuation of benefits during service
  • Protection against discrimination

New Hampshire State Employee Benefits:
State employees in New Hampshire receive additional military leave benefits. Private employers should consult USERRA requirements and legal counsel.

Source: U.S. Department of Labor USERRA information

I. Voting Leave

State Requirement: None specified

New Hampshire does not have a specific statute requiring employers to provide time off for voting. However, polls in New Hampshire are generally open from 7:00 AM to 7:00 PM or later, potentially allowing voting outside work hours.

Employers may voluntarily provide voting leave as a policy.

J. Domestic Violence Leave

Requirement for Larger Employers:

Employers with 50 or more employees in New Hampshire may have requirements related to leave for domestic violence, sexual assault, or stalking victims. Employers should:

  • Consult NH Commission for Human Rights
  • Review RSA 354-A provisions
  • Seek legal counsel on compliance requirements

Workers' Compensation Overview

Legal Framework

Statutory Authority: RSA 281-A
Administering Agency: NH Department of Labor, Workers’ Compensation Division

Contact Information:

  • Website: https://www.dol.nh.gov/workers-compensation
  • Phone: (603) 271-3176
  • Toll-Free: (800) 272-4353
  • Fax: (603) 271-0126
  • Address: Workers’ Compensation Division, NH Department of Labor, 95 Pleasant Street, Concord, NH 03301

Note: For coverage determinations, claims questions, or specific situations, contact the NH Workers’ Compensation Division or consult an attorney specializing in workers’ compensation law.

General Coverage Requirements

According to RSA 281-A, New Hampshire’s workers’ compensation law generally requires:

Coverage Requirement:
Every employer who has any employee, full-time or part-time, is generally required to carry workers’ compensation insurance.

Coverage Includes:

  • Part-time employees
  • Temporary employees
  • Seasonal employees
  • Family members working as employees
  • Immigrant workers (including undocumented workers for benefits)

System Type:
New Hampshire operates a private insurance system. Employers may:

  • Purchase coverage from private insurance carriers
  • Self-insure if approved by the state

Source: RSA 281-A:5, NH Department of Labor

Exemptions from Coverage Requirement

Certain businesses may be exempt from mandatory coverage:

Sole Proprietors and Partners:

  • Not required to cover themselves
  • May elect coverage voluntarily under RSA 281-A:3
  • If acting as subcontractors, general contractors may require coverage

Corporations and LLCs:

  • If 3 or fewer executive officers/LLC members and no other employees: coverage not mandatory
  • Once 4th officer/member: coverage required
  • Once any non-officer employee is hired: all persons (including officers) are covered
  • Up to 3 executive officers/LLC members may elect exclusion under RSA 281-A:18-a

Volunteers:
Generally not covered, but may be included through specific policy provisions.

Note: These exemptions are specific and fact-dependent. Employers uncertain about their obligations should contact the NH Workers’ Compensation Division at (603) 271-3175 or consult legal counsel.

Source: RSA 281-A:2, RSA 281-A:3, NH DOL FAQs

Remote Worker Coverage Considerations

General Legal Standard:

Workers’ compensation coverage typically extends to injuries that “arise out of and in the course of employment.” Application of this standard to remote workers involves detailed factual analysis.

Factors That May Be Relevant:

According to general workers’ compensation principles, factors that may be considered include:

  • Whether employee was performing work duties at time of injury
  • Whether injury occurred in employee’s home office or work area
  • Whether injury occurred during work hours
  • Whether activity was authorized or required by employer
  • Whether activity served employer’s business interests
  • Nature and extent of employer control over home workspace

⚠️ Important: This list is not exhaustive and no single factor is determinative. Each claim is evaluated based on its complete circumstances.

Illustrative Scenarios

The following scenarios are provided for general educational purposes only. They are NOT coverage determinations, legal advice, or predictions of claim outcomes.

Every workers’ compensation claim is unique and depends on complete factual circumstances and official determination by the NH Workers’ Compensation Division.

Scenario Category: Work-Related Activities in Home Office

Example Situation 1:
Employee trips over computer cables in designated home office while walking to filing cabinet to retrieve work documents during scheduled work hours.

General Observations:
This type of scenario may share some characteristics with situations that have been found compensable in various contexts, such as:

  • Activity was work-related (retrieving work materials)
  • Occurred in designated work area
  • During work hours
  • Injury from work equipment

However, compensability depends on factors including:

  • Whether home office was employer-approved or required
  • Nature of employer’s knowledge and control over workspace
  • Whether activity was within scope of employment
  • Other specific circumstances

This is not a coverage determination. Actual determination would be made by NH Workers’ Comp Division based on all facts.

Example Situation 2:
Employee develops carpal tunnel syndrome allegedly from extended computer use performing work duties at home over several months.

General Observations:
Repetitive stress injuries and occupational diseases may potentially be compensable in some circumstances, but determination depends on:

  • Medical evidence of work-relatedness
  • Whether condition arose out of employment
  • Causation analysis by medical professionals and claims administrators
  • Specific facts and medical documentation

Occupational disease claims often involve complex medical and legal analysis. Employees should:

  • Report symptoms to employer promptly
  • Seek medical evaluation
  • Consult NH Workers’ Comp Division about claim process
  • Consider consultation with workers’ comp attorney

This is general background only, not a coverage determination.

Scenario Category: Personal Activities at Home

Example Situation:
Employee injured while preparing lunch in kitchen during designated unpaid lunch break.

General Observations:
Personal comfort activities generally unrelated to work duties may be less likely to be considered work-related, based on general principles. Factors that may be considered:

  • Whether employee was completely relieved of work duties
  • Whether injury location is separate from work area
  • Whether activity was personal versus work-related
  • Whether employer required or controlled the activity

However, specific facts matter significantly. Some courts and agencies have found certain personal comfort activities during workday to be work-related in particular circumstances.

This is general background only, not a coverage determination.

Example Situation:
Employee injured while walking dog in neighborhood during work hours but not during scheduled break.

General Observations:
Personal activities unrelated to work and not authorized by employer are typically less likely to be considered within course and scope of employment. However:

  • If employer authorized or permitted activity
  • If activity was related to work duties in any way
  • Other specific facts could affect analysis

Each claim is unique. This is not a determination.

Benefits Generally Available

According to RSA 281-A, workers’ compensation benefits in New Hampshire may include:

Medical Treatment:

  • All reasonable and necessary medical expenses related to work injury
  • Choice of own physician (in some circumstances)
  • Managed care networks may apply depending on insurance carrier

Wage Replacement:

  • Temporary total disability: 60% of average weekly wage
  • Temporary partial disability: Compensation for wage loss
  • Subject to state maximum and minimum amounts

Permanent Benefits:

  • Permanent impairment awards for loss of use of body part
  • Based on schedule in statute

Vocational Rehabilitation:

  • If injured worker cannot return to previous job
  • Retraining for alternative employment

Death Benefits:

  • Weekly compensation to surviving dependents
  • Burial expenses up to $10,000

Source: RSA 281-A, NH Department of Labor Workers’ Compensation Guide

Note: Specific benefit amounts and eligibility depend on injury circumstances, wage history, and statutory formulas. Consult NH Workers’ Comp Division, claims administrator, or legal counsel for benefit calculations.

Reporting and Claim Process

For Employees

According to NH workers’ compensation procedures:

1. Report Injury to Employer:

  • Timeline: Up to 2 years for most injuries, but report immediately when possible
  • Form: Accident Report (Form 8aWCA) – obtain from employer
  • Keep copy for your records

2. Seek Medical Attention:

  • Choose your own doctor (in most cases)
  • Inform medical providers injury is work-related
  • Ensure bills are sent to workers’ comp carrier, not to you

3. Documentation:

  • Obtain doctor’s report on work status (Form 75WCA-1)
  • Follow doctor’s restrictions
  • Provide copy to employer

4. If Claim Denied:

  • Contact NH Department of Labor Workers’ Comp Division: (603) 271-3176
  • Consider consultation with workers’ compensation attorney
  • Attorneys in workers’ comp cases typically receive 20% of unpaid disability benefits if successful
  • No attorney fees if claim unsuccessful

Source: NH DOL Workers’ Compensation Fact Sheet

For Employers

According to RSA 281-A and NH regulations:

1. Report to Workers’ Comp Division:

  • Form: First Report of Injury or Occupational Disease
  • Deadline: Within 5 days of learning of injury
  • Method: Online, mail, or fax to NH DOL
  • Penalty: Up to $2,500 for failure to file

2. Report to Insurance Carrier:

  • Notify carrier promptly
  • Provide wage information if requested
  • Cooperate with investigation

3. Posting Requirement:

  • Post notice of workers’ comp coverage in conspicuous workplace location
  • Include carrier information

Source: NH Department of Labor Employer’s Guide to Workers’ Compensation

Multi-State Remote Work Considerations

Out-of-State Employers with NH Employees:

According to NH enforcement practices, employers with employees performing work in New Hampshire may be required to:

  • Show “NH” in Item 3A of workers’ comp policy
  • Ensure policy covers employees working in New Hampshire
  • Comply with NH reporting requirements for NH-based injuries

NH Employers with Out-of-State Remote Workers:

Employers should:

  • Verify workers’ comp coverage extends to states where remote employees work
  • Consult with insurance carrier about multi-state coverage
  • Consider legal counsel for compliance across jurisdictions

Note: Workers injured in another state may elect to receive benefits under their home state’s law or the state where injury occurred. Specific rules vary by state and policy.

Best Practices for Remote Work

The following are general recommendations only, not legal requirements. They may not be suitable for all situations. Consult legal counsel and insurance professionals.

For Employers:

  • Consider ergonomic guidance or equipment for home offices
  • Document approved remote work locations and setups
  • Develop clear injury reporting procedures for remote workers
  • Provide safety training specific to home work environments
  • Establish clear work hour policies and break requirements
  • Consult insurance carrier about remote work coverage
  • Review policies with workers’ comp attorney

For Employees:

  • Consider setting up dedicated, safe work area at home
  • Follow any employer safety guidelines
  • Report injuries promptly to employer and seek medical attention
  • Maintain clear boundaries between work and non-work time
  • Document work location and hours
  • Keep records of injury reports and medical documentation

Resources and Contacts

NH Workers’ Compensation Division:

For Legal Advice:

  • Workers’ compensation attorney
  • NH Bar Association Referral: (603) 224-6942

For Insurance Questions:

Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to the NH Workers’ Compensation Division for official determinations and to licensed attorneys for legal advice. Information in this section is for general background only and should not be relied upon for coverage determinations or legal decisions.

Anti-Discrimination Laws

New Hampshire Law Against Discrimination

Statutory Authority: RSA 354-A
Administering Agency: New Hampshire Commission for Human Rights (NHCHR)

Contact Information:

Coverage and Protected Classes

According to RSA 354-A, New Hampshire’s anti-discrimination law generally:

Employer Coverage:

  • Applies to employers with 6 or more employees
  • Includes private employers, employment agencies, labor organizations

Protected Characteristics:

New Hampshire law prohibits employment discrimination based on:

  • Age (40 years and older)
  • Sex (including pregnancy, childbirth, gender identity)
  • Sexual orientation
  • Race
  • Color
  • Marital status
  • Familial status
  • Physical or mental disability
  • Religion
  • National origin
  • Genetic information

Source: RSA 354-A:7, NH Commission for Human Rights

Prohibited Actions

According to the statute, covered employers generally may not:

  • Refuse to hire, employ, or promote based on protected characteristics
  • Discharge or discriminate in compensation or terms of employment
  • Print or circulate discriminatory employment advertisements or applications
  • Retaliate against individuals who oppose discriminatory practices or file complaints

Application to Remote Work:
Anti-discrimination protections generally apply regardless of whether work is performed remotely or on-site. Employers should:

  • Apply same standards to remote and on-site workers
  • Ensure recruitment and hiring processes are non-discriminatory
  • Provide reasonable accommodations for remote workers with disabilities
  • Train supervisors on anti-discrimination compliance for remote teams

Reasonable Accommodations for Disabilities

Under RSA 354-A and the federal Americans with Disabilities Act (ADA), employers may be required to provide reasonable accommodations to qualified individuals with disabilities.

General Framework:

Reasonable accommodations may include:

  • Modifications to work environment
  • Adjustments to work schedules
  • Remote work arrangements
  • Assistive technology
  • Modified job duties

Interactive Process:
Employers should engage in interactive dialogue with employees requesting accommodations to determine effective solutions.

Remote Work as Accommodation:
Remote work may be a reasonable accommodation in some circumstances, particularly if:

  • Work can be performed effectively remotely
  • Accommodation enables employee to perform essential functions
  • Does not impose undue hardship on employer

Note: Accommodation obligations are highly fact-specific. Employers should consult legal counsel and may contact the NHCHR or EEOC for guidance.

Source: RSA 354-A, ADA regulations

Pregnancy Discrimination

According to RSA 354-A, employers with 6 or more employees are generally required to:

  • Treat pregnancy, childbirth, and related conditions as temporary disabilities
  • Provide leave for duration of pregnancy-related disability
  • Treat pregnant employees same as other temporarily disabled employees
  • Provide reasonable accommodations for pregnancy-related conditions

Federal Protections:

  • Pregnancy Discrimination Act (PDA)
  • Pregnant Workers Fairness Act (PWFA) – effective June 2023
  • Americans with Disabilities Act for pregnancy complications

Filing Discrimination Complaints

New Hampshire Process:

Employees who believe they experienced discrimination may:

  • File complaint with NH Commission for Human Rights
  • Timeline: Generally within 180 days of alleged discrimination
  • Process: Investigation, potential mediation, potential hearing

Federal Process:

Employees may also file with:

  • U.S. Equal Employment Opportunity Commission (EEOC)
  • Timeline: Generally within 300 days in states with fair employment agency
  • Website: https://www.eeoc.gov

Employer Best Practices

To maintain compliance with anti-discrimination laws:

  • Develop and distribute anti-discrimination policies
  • Provide regular training to employees and managers
  • Establish clear complaint procedures
  • Investigate complaints promptly and thoroughly
  • Document employment decisions with legitimate, non-discriminatory reasons
  • Consult legal counsel on accommodation requests and discrimination concerns
  • Apply policies consistently to remote and on-site workers

Tax Information

Overview of New Hampshire Tax Structure

New Hampshire has a unique tax structure among U.S. states:

What New Hampshire Does NOT Tax:

  • Wages and salaries (no state income tax on earned income)
  • Sales (no state or local sales tax)
  • Social Security benefits
  • Pension income
  • IRA/401(k) distributions

What New Hampshire DOES Tax:

  • Interest and dividends income (being phased out)
  • Business profits (Business Profits Tax – BPT)
  • Business enterprise (Business Enterprise Tax – BET)

Source: NH Department of Revenue Administration

Interest and Dividends Tax

Status: Being phased out

According to recent legislation, New Hampshire’s Interest and Dividends Tax:

  • Rate: 3% (2025)
  • Rate: 0% (2025 and beyond – tax eliminated)
  • Applied to: Interest and dividend income over $2,400 (single) / $4,800 (joint)

Note: Verify current status with NH Department of Revenue Administration as tax law changes.

Business Taxes

Business Profits Tax (BPT)

General Framework:

  • Rate: 7.5% (verify current rate)
  • Applies to: Business profits over $92,000 (verify threshold)
  • Nexus: Having employees in NH may create nexus for BPT

Business Enterprise Tax (BET)

General Framework:

  • Rate: 0.55% (verify current rate)
  • Base: Enterprise value tax base
  • Nexus: Business activity in NH may create nexus

Remote Work Implications:

Having remote employees working from New Hampshire may:

  • Create business tax nexus in New Hampshire
  • Require registration and filing with NH DRA
  • Affect apportionment of multi-state business income

Employers with remote workers in NH should:

  • Consult with tax professional regarding NH business tax obligations
  • Determine if nexus exists based on employee presence
  • Register if required
  • File appropriate returns

Source: NH Department of Revenue Administration – https://www.revenue.nh.gov

Employer Withholding Obligations

For Employees Working in New Hampshire

State Income Tax Withholding:
New Hampshire does not require employers to withhold state income tax on wages because NH does not tax wage income.

Federal Withholding:
Employers must still withhold:

  • Federal income tax
  • Social Security tax (FICA)
  • Medicare tax
  • Federal unemployment tax (FUTA)

For NH Residents Working Remotely for Out-of-State Employers

General Principle:
When a New Hampshire resident works remotely from NH for an employer in another state:

  • NH does not tax the wage income
  • Other state may attempt to tax income depending on that state’s laws
  • Some states have “convenience of employer” rules (NY, AR, CT, DE, NE, PA)

NH’s Position:

New Hampshire has enacted legislation stating that income earned by NH residents for services performed in NH should not be subject to income tax by other states. However:

  • Other states may have different positions
  • Legal disputes have occurred (notably with Massachusetts)
  • Employees should consult tax professionals about multi-state situations

Tax Credits:
If another state taxes income, employees may be able to claim credits on that state’s return or seek resolution through tax professional.

Unemployment Insurance Tax

Administering Agency: NH Employment Security
Website: https://www.nhes.nh.gov

General Framework:

Employers are generally required to:

  • Register with NH Employment Security
  • Pay unemployment insurance taxes on employee wages
  • Rates: Variable based on experience rating (0.1% to 7.5% range, verify current rates)
  • Wage base: $14,000 per employee (verify current amount)

Remote Work Considerations:

For employees working remotely from New Hampshire:

  • Employer likely needs to register and pay NH unemployment taxes
  • Location where employee performs work generally determines UI jurisdiction
  • Multi-state employers should consult with tax professional

Source: NH Employment Security

Workers’ Compensation Insurance (Tax Perspective)

While technically insurance, not tax:

  • Premiums may be tax-deductible business expense
  • Coverage required by law for most employers
  • Costs vary by industry classification and payroll

Tax Compliance for Remote Employers

Employers with remote workers in New Hampshire should:

Registration Requirements:

  • Register with NH Employment Security for unemployment insurance
  • Determine if business tax registration needed with NH DRA
  • Verify federal employer identification number (EIN)

Ongoing Obligations:

  • File federal payroll tax returns
  • File NH unemployment insurance reports
  • File business tax returns if nexus exists
  • Maintain payroll records

Multi-State Considerations:

For employers with workers in multiple states:

  • Each state has different registration and filing requirements
  • Unemployment insurance typically follows worker location
  • Income tax withholding requirements vary by state
  • Consider professional payroll service or tax advisor

Resources:

  • NH Department of Revenue Administration: (603) 230-5000
  • NH Employment Security: (603) 224-3311
  • Tax professional or CPA familiar with multi-state payroll
  • Payroll service provider

Tax Incentives and Credits

New Hampshire offers various business tax credits and incentives. Employers should research:

  • Research and development tax credits
  • Economic revitalization zone credits
  • Other available incentives

Contact:

  • NH Department of Business and Economic Affairs
  • NH Department of Revenue Administration
  • Tax professional

Remote Work Specific Considerations

Overview

Remote work arrangements create unique compliance challenges across multiple areas of employment law. This section addresses common remote work scenarios and considerations specific to New Hampshire.

A. Jurisdiction and Choice of Law

Which State’s Laws Apply?

When employees work remotely, determining applicable law involves several factors:

General Principles:

According to legal principles commonly applied:

  • Wage and hour laws: Typically apply based on where work is physically performed
  • Workers’ compensation: Generally determined by work location and other factors
  • Unemployment insurance: Usually based on where work is performed
  • Anti-discrimination laws: May apply based on multiple factors including employer location

For NH-Based Employees Working for Out-of-State Employers:

An employee working from home in New Hampshire for an employer headquartered elsewhere typically:

  • Subject to NH minimum wage (if higher than employer’s state)
  • Subject to NH workers’ compensation requirements
  • Covered by NH unemployment insurance system
  • Protected by NH anti-discrimination laws

For Out-of-State Employees of NH Employers:

NH employers with remote workers in other states typically must:

  • Comply with other states’ employment laws for those workers
  • Potentially register in those states for tax and insurance purposes
  • Consider multi-state compliance requirements

Complexity:
Multi-state remote work creates complex legal questions. Employers should consult employment attorneys experienced in multi-jurisdictional issues.

B. Creating a Remote Work Policy

Employers may benefit from establishing clear remote work policies addressing:

Work Arrangements:

  • Eligibility criteria for remote work
  • Approval process and documentation
  • Work location requirements and restrictions
  • Expectations for availability and responsiveness
  • Equipment and technology provisions

Compensation and Benefits:

  • Confirmation that compensation remains same regardless of location
  • Overtime tracking and approval procedures
  • Reimbursement for work-related expenses
  • Benefits eligibility for remote workers

Work Hours and Time Tracking:

  • Expected work hours and core availability times
  • Meal and rest break requirements
  • Time tracking procedures
  • After-hours work authorization process
  • On-call expectations

Workplace Safety:

  • Ergonomic guidance for home offices
  • Injury reporting procedures
  • Safety training requirements
  • Employer’s right to inspect home workspace (if any)

Data Security and Confidentiality:

  • Security requirements for home networks
  • Use of company equipment and software
  • Confidentiality obligations
  • Acceptable use policies

Communication and Performance:

  • Regular check-ins and meetings
  • Performance evaluation criteria
  • Communication expectations and tools
  • Collaboration requirements

Note: This list represents common policy elements, not legal requirements. Policies should be developed with legal counsel and tailored to specific business needs.

C. Equipment and Expense Reimbursement

New Hampshire Law

New Hampshire does not have a specific statute requiring employers to reimburse remote employees for work-related expenses.

Federal Law:

Under federal FLSA:

  • Employers generally must reimburse expenses if failure to do so would bring employee below minimum wage
  • Reasonable percentage of time principle may apply

Best Practices:

Employers may consider:

  • Providing necessary equipment (computer, monitor, keyboard, etc.)
  • Reimbursing internet costs (proportional or flat amount)
  • Covering phone costs if required for work
  • Addressing office supplies and furniture
  • Establishing clear policy on what will/won’t be reimbursed

Tax Implications:

Reimbursements may have tax implications. Consult tax professional regarding:

  • Accountable plan requirements for tax-free reimbursements
  • Documentation requirements
  • Taxability of equipment provided

D. Home Office Ergonomics and Safety

While New Hampshire doesn’t mandate specific home office standards, employers may want to:

Provide Guidance:

  • Ergonomic workstation setup recommendations
  • Lighting and positioning guidance
  • Break and movement suggestions
  • Resources for ergonomic equipment

Safety Considerations:

  • General home office safety tips
  • Emergency procedures for remote workers
  • Clear injury reporting process
  • Communication about workers’ comp coverage

Note: Employers should consult safety professionals and legal counsel regarding home office safety programs.

E. Right to Disconnect

New Hampshire currently has no “right to disconnect” law requiring employers to respect off-duty time for remote workers.

Considerations:

Employers may want to:

  • Set clear expectations about after-hours availability
  • Respect employee personal time and boundaries
  • Consider impact on overtime obligations for non-exempt employees
  • Establish norms for response time expectations

F. Privacy and Monitoring

Employee Privacy in Home

Remote work raises privacy considerations:

Generally Permissible:

  • Monitoring company-provided equipment
  • Tracking work time and productivity
  • Recording work calls (with proper notice)
  • Accessing work files and communications

Privacy Concerns:

  • Webcam usage expectations and requirements
  • Screen monitoring and screenshot software
  • Home inspections or virtual tours
  • Surveillance of non-work spaces

Recommendations:

Employers should:

  • Establish clear monitoring policies
  • Provide notice of monitoring practices
  • Limit monitoring to work activities and hours
  • Respect boundaries of personal spaces
  • Consult legal counsel on monitoring programs

NH Data Privacy Considerations:

New Hampshire enacted a data privacy act (RSA 507-H, effective January 2025) that includes provisions regarding employee data. Employers should:

  • Review data privacy obligations
  • Implement appropriate data protection measures
  • Consult legal counsel on compliance

G. Multi-State Remote Workforce Challenges

Employers with remote workers in multiple states face:

Compliance Complexity:

  • Different minimum wages by state
  • Varying overtime rules
  • Different break and leave requirements
  • Multiple state registrations and filings
  • Workers’ compensation in multiple states

Strategic Approaches:

Employers may consider:

  • Limiting remote work to certain states for manageability
  • Using professional employer organizations (PEOs)
  • Implementing multi-state payroll systems
  • Engaging multi-state employment counsel
  • Regular compliance audits

NH’s “No Income Tax” Advantage:

New Hampshire’s lack of income tax can be attractive for remote work arrangements:

  • Employers don’t withhold NH state income tax
  • Employees working from NH save on state income taxes
  • May make NH attractive location for remote workers
  • Can be recruiting advantage

Caution: Other states may claim taxing rights. Employees and employers should consult tax professionals about specific multi-state situations.

H. Remote Work and Disability Accommodations

Remote work can serve as reasonable accommodation under ADA and NH law:

When Remote Work May Be Reasonable Accommodation:

  • Employee’s disability makes commuting difficult/impossible
  • Essential job functions can be performed remotely
  • No undue hardship to employer
  • Effective in enabling employee to perform duties

Interactive Process:

Employers should:

  • Engage in good faith dialogue with employee
  • Gather relevant information and documentation
  • Consider effectiveness of accommodation
  • Document process and decision
  • Consult legal counsel on close cases

Not Automatic:
Remote work is not always a reasonable accommodation. Depends on:

  • Essential functions of job
  • Need for in-person presence
  • Impact on business operations
  • Available alternatives

Resources

State Agencies

New Hampshire Department of Labor

  • Website: https://www.dol.nh.gov
  • Phone: (603) 271-3176
  • Toll-Free: (800) 272-4353
  • Address: 95 Pleasant Street, Concord, NH 03301
  • Services: Wage and hour enforcement, workers’ comp, workplace safety

New Hampshire Employment Security

  • Website: https://www.nhes.nh.gov
  • Phone: (603) 224-3311
  • Services: Unemployment insurance, employer registration, job services

New Hampshire Commission for Human Rights

New Hampshire Department of Revenue Administration

New Hampshire Insurance Department

Federal Agencies

U.S. Department of Labor – Wage and Hour Division

U.S. Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

Occupational Safety and Health Administration (OSHA)

Legal and Professional Assistance

New Hampshire Bar Association

  • Website: https://www.nhbar.org
  • Lawyer Referral Service: (603) 224-6942
  • Services: Attorney referrals for employment law

Types of Professionals to Consult:

  • Employment law attorneys
  • Tax professionals (CPAs, enrolled agents)
  • HR consultants
  • Workers’ compensation attorneys
  • Payroll service providers
  • PEO (Professional Employer Organization) providers

Educational Resources

NH Department of Labor Publications:

  • Employer’s Guide to Workers’ Compensation
  • Wage and hour fact sheets
  • Employment law posters and notices

Federal DOL Resources:

  • FLSA fact sheets and guidance
  • FMLA regulations and FAQs
  • Employer guides

Professional Organizations:

  • Society for Human Resource Management (SHRM)
  • NH Business and Industry Association
  • Local chambers of commerce

Frequently Asked Questions

General Employment Law

Q: Does New Hampshire require employers to provide paid sick leave?

A: No. New Hampshire does not mandate paid sick leave for private employers. However, a voluntary paid family and medical leave insurance program is available. Federal FMLA may provide unpaid leave protections for eligible employees. Many employers voluntarily offer paid sick leave as a benefit.

Q: What is the minimum wage in New Hampshire?

A: As of 2025-2026, New Hampshire’s minimum wage is $7.25/hour, which follows the federal minimum wage. The tipped minimum wage is $3.27/hour for eligible employees. Verify current rates with the NH Department of Labor as these can change through legislation.

Remote Work Arrangements

Q: Can I work remotely from New Hampshire for an employer based in another state?

A: Generally yes, though practical and legal considerations exist. You would typically be:

  • Subject to NH employment laws in many respects
  • Covered by NH workers’ compensation
  • Not subject to NH income tax (NH doesn’t tax wages)
  • Potentially subject to your employer’s state laws in some areas

Your employer may need to register and comply with certain NH requirements. Specific situations vary – consult employment attorney if questions arise.

Q: If I hire remote workers in New Hampshire, what are my obligations?

A: Employers with remote workers in NH generally must:

  • Pay at least NH minimum wage
  • Provide meal breaks after 5 consecutive hours
  • Provide lactation breaks (if 6+ employees, effective July 2025)
  • Carry NH workers’ compensation insurance
  • Register with NH Employment Security for unemployment insurance
  • Consider NH business tax registration (consult tax professional)
  • Comply with federal employment laws (FLSA, ADA, etc.)

Specific obligations depend on your circumstances. Consult employment attorney and tax professional.

Q: Do I need to reimburse remote employees for home office expenses?

A: New Hampshire doesn’t have specific expense reimbursement requirements. However:

  • Federal law may require reimbursement if expenses would bring employee below minimum wage
  • Best practice is to establish clear policy
  • Consider providing necessary equipment
  • Consult legal and tax advisors on reimbursement program

Worker Classification

Q: How do I know if my remote worker is an employee or independent contractor?

A: New Hampshire uses the ABC test for certain purposes (unemployment, workers’ comp). The worker is presumed to be an employee unless:

  • (A) Free from control and direction
  • (B) Work is outside usual course of your business
  • (C) Customarily engaged in independent business

ALL three conditions must be met. Different tests apply for federal tax purposes. Given consequences of misclassification, consult:

  • NH Department of Labor
  • NH Employment Security
  • Employment attorney
  • Tax professional

Classification should never be made without professional guidance.

Q: Does working remotely affect worker classification?

A: No. Remote work location doesn’t change classification tests. The same legal standards apply whether worker is on-site or remote. However, remote work arrangements should be carefully structured and documented. Consult legal counsel for classification decisions.

Workers’ Compensation

Q: Are remote workers covered by workers’ compensation?

A: Coverage depends on whether worker is classified as employee (not independent contractor) and whether employer is required to carry coverage. If both apply, coverage typically extends to work-related injuries regardless of location. However, determining if home injuries are work-related involves fact-specific analysis. Consult NH Workers’ Comp Division and legal counsel for specific situations.

Q: What if a remote employee is injured at home?

A: Whether injury is compensable depends on factors including:

  • Was employee performing work duties?
  • Did injury occur in work area during work hours?
  • Was activity work-related?
  • Other specific circumstances

Each claim is unique. Employee should:

  • Report injury to employer immediately
  • Seek medical attention
  • Complete accident report
  • Contact NH Workers’ Comp Division: (603) 271-3176
  • Consider workers’ comp attorney consultation

This is not a coverage determination – official determination comes from NH Workers’ Comp Division.

Taxes

Q: Do I have to pay New Hampshire income tax on my wages?

A: No. New Hampshire does not tax wage and salary income. However:

  • Federal income taxes still apply
  • Your employer may withhold taxes for their state if you work there
  • Interest and dividends income may be subject to NH tax (being phased out)
  • If you’re self-employed, you still pay federal self-employment tax

Q: My employer is in Massachusetts but I work from home in NH. Who taxes my income?

A: This situation has been subject of legal disputes. Generally:

  • NH doesn’t tax your wages
  • Massachusetts may claim taxing rights under “convenience of employer” rule
  • NH has passed legislation opposing other states’ taxation of NH residents for work performed in NH
  • Specific situations are complex

You should:

  • Consult tax professional familiar with multi-state taxation
  • Keep detailed records of where you perform work
  • File appropriate returns based on professional advice

Q: Does having remote employees in NH create tax obligations for my business?

A: Potentially yes. You may need to:

  • Register with NH Employment Security for unemployment insurance
  • Withhold federal (not state) payroll taxes
  • Potentially register for NH business taxes if nexus created
  • File appropriate returns

Consult with:

  • NH Department of Revenue Administration: (603) 230-5000
  • Tax professional or CPA
  • Payroll service provider

Leaves of Absence

Q: Am I entitled to paid family leave in New Hampshire?

A: New Hampshire’s paid family and medical leave is a voluntary insurance program, not a mandatory benefit. You may have access if:

  • Your employer chooses to offer it, OR
  • You purchase individual coverage

Otherwise, you may be eligible for:

  • Unpaid FMLA leave (if employer has 50+ employees and you’re eligible)
  • Any paid leave your employer voluntarily provides
  • Short-term disability insurance if you have coverage

Q: Can I take leave for pregnancy and childbirth?

A: Federal FMLA may provide up to 12 weeks unpaid leave for eligible employees. NH law requires employers with 6+ employees to provide leave for pregnancy disability. Starting January 1, 2026, employers with 20+ employees must provide up to 25 hours unpaid leave for childbirth-related medical appointments. Your employer’s policies may provide additional benefits. Consult HR department and NH Commission for Human Rights if questions arise.

Compliance and Best Practices

Q: Where can I find NH employment law posters?

A: Required posters are available from:

For remote workers, consider:

  • Emailing electronic versions
  • Providing access through employee portal
  • Mailing physical copies if required

Q: Do I need an employee handbook for remote workers?

A: While not legally required, employee handbooks are strongly recommended. They should address:

  • At-will employment (with appropriate disclaimers)
  • Anti-discrimination and harassment policies
  • Leave policies
  • Remote work policies and expectations
  • Time tracking and overtime
  • Expense reimbursement
  • Technology and data security

Consult employment attorney for handbook development.

Q: How often do employment laws change?

A: Employment laws change regularly through:

  • New legislation (annually during legislative sessions)
  • Court decisions (ongoing)
  • Agency rule changes (periodic)
  • Federal law changes (ongoing)

Employers should:

  • Subscribe to updates from NH DOL and relevant agencies
  • Work with employment attorney or HR consultant
  • Conduct periodic compliance reviews
  • Stay informed through professional organizations

Others

Massachusetts
Vermont
Maine
Connecticut
Rhode Island

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.