New Hampshire Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 29, 2026
Last Reviewed: January 29, 2026
Applicable Period: 2026
Jurisdiction: State of New Hampshire, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in New Hampshire provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by New Hampshire Employment Security and funded through employer taxes under state and federal law.
Program authority: New Hampshire Unemployment Compensation Law, RSA 282-A
Administering agency: New Hampshire Employment Security (NHES)
Official website: https://www.nhes.nh.gov/
This guide provides comprehensive information on New Hampshire unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: New Hampshire RSA 282-A statutes, New Hampshire Employment Security official guidance, U.S. Department of Labor
| New Hampshire Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $427 | RSA 282-A:25 |
| Minimum Weekly Benefit | $32 | RSA 282-A:25 |
| Standard Duration | 26 weeks | RSA 282-A:25 |
| Waiting Week Required | Yes | RSA 282-A:24 |
| Filing Portal | Workforce Connect | nhes.nh.gov |
| Certification Frequency | Weekly | NHES policy |
| Work Search Required | Varies by circumstance | RSA 282-A:31 |
| Appeal Deadline | 14 calendar days from mailing | RSA 282-A:48 |
| Payment Methods | Direct deposit, debit card, check | NHES guidance |
| Tax Withholding Available | Federal: Yes (10%) / State: No (NH has no state income tax) | IRS; NHES |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - 12-month period used to determine monetary eligibility (typically first 4 of last 5 completed quarters)
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid
Source: New Hampshire Employment Security terminology guide
Overview of Unemployment Benefits in New Hampshire
Program Purpose
Unemployment insurance in New Hampshire provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with New Hampshire administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: New Hampshire Employment Security Law, RSA 282-A
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes; no employee contribution
New Hampshire’s unemployment compensation program is funded entirely by employer taxes. Employees do not contribute to the unemployment insurance system through payroll deductions.
Source: RSA 282-A; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
New Hampshire Employment Security (NHES)
New Hampshire’s unemployment insurance program is administered by New Hampshire Employment Security.
Contact information:
- Website: https://www.nhes.nh.gov/
- Claims filing portal: https://www.unemploymentbenefits.nh.gov/
- Employment Hotline: (603) 271-7700
- TTY/TDD: Relay NH 1-800-735-2964
- Hours: Monday – Friday, 8:00 AM – 4:30 PM
- Mailing address: 45 South Fruit Street, Concord, NH 03301
Source: NHES official website
Who Is Eligible for Unemployment Benefits in New Hampshire
Employment Status Requirements
To qualify for unemployment benefits in New Hampshire, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to RSA 282-A:9: “Employment means any service performed for wages or under any contract of hire, written or oral, express or implied.”
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
The following types of service are generally not covered under New Hampshire unemployment law:
- Independent contractors unless misclassified
- Self-employed individuals unless participating in optional coverage
- Agricultural labor unless covered under federal requirements
- Domestic service in private homes earning below $1,000 per calendar quarter
- Casual labor not in the course of employer’s trade or business
- Certain students working for educational institutions while enrolled
- Elected officials performing official duties
Source: RSA 282-A:9 (employment definitions and exclusions)
Official text: https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-9.htm
Earnings and Work History Requirements
Base Period Definition:
The base period in New Hampshire is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Base period: October 2024 – September 2025
- Alternative base period (if standard fails): January 2025 – December 2025
Source: RSA 282-A
Minimum Monetary Requirements:
To qualify monetarily for benefits in New Hampshire, claimants must meet the following wage requirements:
- Total base period wages: Minimum of $2,800 earned during the four-quarter base period
- Wages in at least two separate quarters: Minimum of $1,400 earned in each of at least two calendar quarters
- The two qualifying quarters do not need to be consecutive
Alternative base period:
New Hampshire allows use of an alternative base period if the standard base period fails to qualify the claimant. The alternative base period consists of the last four completed calendar quarters prior to filing the claim.
Source: RSA 282-A:25 – Monetary Eligibility
Benefit calculator: https://www.nhes.nh.gov/ (provides estimate only)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in New Hampshire:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall
- Discharge not due to misconduct
Disqualifying separations:
According to RSA 282-A:32, benefits are denied if unemployment results from:
1. Voluntary quit without good cause
Definition: Leaving employment voluntarily without work-related reason considered good cause under state law.
Disqualification period: Until the individual has earned wages in each of 5 weeks of employment equal to at least 20 percent more than the weekly benefit amount.
2. Discharge for misconduct
Definition: According to New Hampshire law, misconduct is “conduct that was deliberate or under the individual’s control and had an adverse effect on the employer.” This includes excessive absenteeism or lateness, breaking company rules, and willfully failing to perform job duties.
Disqualification period: Until the individual has earned wages in each of 5 weeks of employment equal to at least 20 percent more than the weekly benefit amount.
3. Refusal of suitable work
Definition: Declining job offer meeting definition of suitable work without good cause.
Disqualification period: Until the individual has earned wages in each of 5 weeks of employment equal to at least 20 percent more than the weekly benefit amount.
4. Labor dispute participation
Definition: Active participation in strike, lockout, or labor dispute directly causing unemployment.
Disqualification period: Duration of the labor dispute.
Good cause exceptions:
New Hampshire recognizes the following circumstances as good cause for voluntary separation:
- Leaving work to accept suitable employment elsewhere
- Substantial change in working conditions
- Workplace harassment or discrimination
- Unsafe working conditions
- Employer requiring illegal activities
- Following spouse due to military or employment relocation in limited circumstances
Work is not considered suitable if:
- The position is vacant due to a strike, lockout, or labor dispute
- The wages, hours, or conditions are substantially less favorable than those prevailing for similar work in the locality
- Employment would require joining a company union or resigning from a bona fide labor organization
- The distance from residence is unreasonable
Source: RSA 282-A:32 (disqualification provisions); RSA 282-A:31 (suitable work)
Official text: https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-32.htm
Who Is Not Eligible for Unemployment Benefits in New Hampshire
The following categories of workers are generally not covered by New Hampshire’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals
Individuals working for themselves are not covered unless they elect optional coverage where available. During the COVID-19 pandemic, temporary federal programs provided coverage to self-employed individuals, but these programs have expired.
2. Independent contractors
Workers classified as independent contractors rather than employees are not covered. Misclassified workers may appeal their classification and claim benefits if they can demonstrate they were actually employees under New Hampshire law.
3. Students employed by educational institutions
Students employed by the educational institution where they are enrolled and regularly attending classes are generally exempt from coverage.
4. Certain agricultural workers
Agricultural labor is exempt unless covered under federal requirements specified in the Federal Unemployment Tax Act.
5. Domestic workers below earnings threshold
Domestic service in private homes is not covered unless the employer paid cash remuneration of $1,000 or more in any calendar quarter.
6. Federal civilian employees
Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/temporary
7. Military personnel
Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/temporary
8. Elected officials
Service performed as an elected official is generally not covered employment.
9. Casual labor
Casual labor not in the course of the employer’s trade or business is excluded from coverage.
10. Certain family employment
Services performed by a child under age 21 for a parent, or by a spouse for their spouse, may be excluded in certain circumstances.
Source: RSA 282-A:9 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in New Hampshire
Weekly Benefit Amount (WBA)
Calculation formula:
New Hampshire calculates the weekly benefit amount using a benefit table based on total annual earnings in the base period. The weekly benefit amount is approximately 1% to 1.1% of annual earnings.
Formula structure:
Weekly benefit amount = approximately 1% of total base period wages
The maximum weekly benefit amount and maximum benefits payable are determined by the individual’s annual earnings, with the requirement that in each of 2 calendar quarters the individual must have earned not less than $1,400.
For 2026:
- Minimum WBA: $32
- Maximum WBA: $427
- Average WBA: Approximately $300 (2025 data)
Example calculation:
A claimant who earned $41,500 or more during the base period would qualify for the maximum weekly benefit amount of $427.
A claimant who earned $2,800 in the base period ($1,400 in each of two quarters) would receive the minimum weekly benefit amount of $32.
The benefit amount increases progressively based on higher base period earnings, following the benefit table established in RSA 282-A:25.
Partial unemployment:
Claimants working part-time may receive reduced benefits. New Hampshire allows earnings up to 30 percent of the weekly benefit amount before benefit reduction. Benefits are reduced dollar-for-dollar by earnings that exceed 30 percent of the weekly benefit amount.
Example: If the weekly benefit amount is $427:
- Claimant can earn up to $128 (30% of $427) without reduction
- Earnings above $128 reduce benefits by one dollar for each dollar earned
- If claimant earns $200, benefits are reduced by $72 ($200 – $128)
- Claimant would receive $355 in benefits ($427 – $72)
Source: RSA 282-A:25 (benefit calculation); RSA 282-A:26 (partial unemployment)
Official calculator: https://www.nhes.nh.gov/ (estimate only, not determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as:
Maximum Benefit Amount = Weekly Benefit Amount × 26 weeks
Standard benefit duration: 26 weeks
Maximum total benefits (2026): $11,102 (based on maximum WBA of $427 × 26 weeks)
Waiting week:
New Hampshire requires a one-week waiting period. The first week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment. Benefits are payable for up to 26 weeks following the waiting week within a 52-week benefit year.
Benefit year:
Benefits are payable within a 52-week benefit year beginning the Sunday of the week the claim is filed. Once the benefit year ends, a new claim must be filed to establish a new benefit year.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when New Hampshire’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks when the state meets specific unemployment rate thresholds.
EB trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Inactive as of January 2026
Status verification: https://www.nhes.nh.gov/
Source: RSA 282-A:25 (duration); RSA 282-A:30 (Extended Benefits)
EB status: NHES website, verified January 29, 2026
Dependents Allowance
New Hampshire does not provide dependent allowances for unemployment benefits. The weekly benefit amount is based solely on the claimant’s base period earnings and is not increased for dependents.
Source: RSA 282-A reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in New Hampshire
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Every week | File certification for previous week; available Sunday through Saturday |
| Processing Time | 2 business days | Time for NHES to process certification and verify eligibility |
| Payment Authorization | Within 2 business days after processing | Payment approved and sent to selected payment method |
| Direct Deposit | 2–3 business days | Funds available in bank account |
| Debit Card | 2–3 business days | Funds loaded to unemployment debit card |
| Paper Check | 5–7 business days | Check mailed to address on file |
| Total Timeline | 1–3 weeks from filing | Typical time from initial claim to first payment |
Waiting week impact:
New Hampshire requires a one-week waiting period. The first week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment. The waiting week is served during the first week of the benefit year.
Payment methods:
New Hampshire offers three payment options for unemployment benefits:
- Direct deposit – fastest method; funds deposited directly to bank account
- Unemployment debit card – prepaid debit card with benefits loaded each week
- Paper check – mailed to address on file; slowest method
Claimants select their preferred payment method when filing the initial claim or change the method through the online portal.
Source: RSA 282-A:24 (waiting week); NHES payment timeline information
Payment schedule page: https://www.unemploymentbenefits.nh.gov/
How to File an Unemployment Claim in New Hampshire
Online Filing (Primary Method)
Filing portal: Workforce Connect
URL: https://www.unemploymentbenefits.nh.gov/
Availability: 24 hours a day, 7 days a week
Step-by-step filing process:
- Create account – Register on Workforce Connect with email address and create password
- Verify identity – Provide Social Security number and answer identity verification questions
- Enter personal information – Name, address, contact information, citizenship status
- Provide employment history – List all employers during past 18 months with:
- Employer name and address
- Employment dates (start and end dates)
- Reason for separation (layoff, quit, discharge)
- Last day worked and last day paid
- Gross wages earned
- Answer eligibility questions – Questions about availability for work, work search, and potential disqualifying issues
- Submit claim – Review information and submit application
Timing of filing:
File your claim during the week your hours are reduced or you become unemployed. If you become unemployed from full-time work on Thursday or Friday, you may file your claim on Sunday or Monday of the following week.
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history for last 18 months
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
- DD Form 214 (if veteran)
Processing: Claims are typically processed within 2-5 business days. Claimants receive a Monetary Determination showing benefit amounts and a Non-Monetary Determination if eligibility issues exist.
Source: NHES filing instructions
Official guide: https://www.unemploymentbenefits.nh.gov/
Tutorial: Available on NHES website
Phone Filing
New Hampshire requires all initial unemployment claims to be filed online through Workforce Connect. Phone service is available only for questions and assistance with the online filing process, not for filing initial claims.
Employment Hotline: (603) 271-7700
Hours: Monday – Friday, 8:00 AM – 4:30 PM
TTY: Relay NH 1-800-735-2964
The Employment Hotline can provide assistance with:
- Technical issues with online filing
- Questions about eligibility
- Help understanding determinations
- Information about weekly certifications
- General unemployment questions
Source: NHES contact information
Verified: January 29, 2026
In-Person Filing
Claimants without internet access at home may file at any NHWORKS Jobs Center using public computers.
NHWORKS Jobs Centers:
All NHWORKS offices are open Monday through Friday, 8:00 AM – 4:30 PM, to assist members of the public with unemployment claims, job search assistance, and training programs.
Locations include offices in:
- Concord
- Berlin
- Claremont
- Conway
- Keene
- Laconia
- Lebanon
- Littleton
- Manchester
- Nashua
- Portsmouth
- Rochester
- Salem
- Somersworth
Source: NHES office locations
Office directory: https://www.nhes.nh.gov/services/job-seekers/find-nhworks-job-center.htm
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone number, email address, mailing address)
- Citizenship or work authorization status
Employment documentation:
- Last employer information including name, address, phone number, and dates of employment
- Reason for separation from employment
- Last day worked and last day paid
- Separation notice if available (layoff letter, termination notice, furlough notice, reduction in force notice)
- All employers worked for during the last 18 months
Banking information (for direct deposit):
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
- Work authorization documents (non-U.S. citizens)
- DD Form 214 (military service members)
- SF-8 or SF-50 (federal civilian employment)
- Union membership information (if union member)
- Pension information (if receiving pension from base period employer)
Most documents can be uploaded through the online portal after filing the initial claim. The system will prompt for any additional required documentation during the application process.
Source: NHES filing checklist
Document requirements: https://www.unemploymentbenefits.nh.gov/
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday through Saturday each week
Method: Online through Workforce Connect portal
Each weekly certification requires answering questions about the previous week:
- Were you able and available to work all shifts and hours customary to your occupation?
- Did you look for work?
- How many work search contacts did you make?
- Did you refuse any job offers or referrals?
- Did you work or earn any money?
- Are you attending school or training?
- Did you receive any payments (vacation pay, severance, pension)?
Timely filing requirement:
Weekly certifications must be filed for each week you wish to claim benefits. Claims filed for weeks that have ended more than 7 days prior may be denied for late filing. File your weekly claim as soon as possible after the week ends.
Payment processing:
Weekly claims are typically processed within 2 business days if there are no issues. If issues exist, processing may take longer and NHES may contact the claimant for additional information.
Consequences of not filing:
Failure to file weekly certifications results in no payment for those weeks. Benefits are only paid for weeks when timely certifications are filed and all eligibility requirements are met.
Source: RSA 282-A:31 (continuing claim requirements)
Certification instructions: https://www.unemploymentbenefits.nh.gov/
Work Search Requirements
General requirement:
According to RSA 282-A:31, claimants must actively search for work and be available for work to maintain eligibility for benefits.
Work search activities:
New Hampshire requires claimants to actively look for work each week using job search methods customary to their field. While there is no specific number of contacts mandated by statute, claimants must conduct a reasonable work search based on their experience, skills, and local labor market.
Qualifying activities include:
- Submitting job applications to potential employers
- Attending job interviews
- Attending job fairs or hiring events
- Registering with employment agencies or staffing firms
- Networking with professional contacts
- Attending NHWORKS Jobs Center workshops
- Using online job search platforms
- Making direct contact with employers by phone or in person
- Updating and distributing resume
Documentation required:
For each work search activity, record:
- Employer name and address
- Contact person and method of contact
- Date of activity
- Type of activity (application, interview, inquiry)
- Position applied for or discussed
- Result or outcome
Work search log:
NHES provides a work search log form (DES-456) to help claimants track their work search activities. While not mandatory to use this specific form, claimants must maintain records of their work search.
Downloadable form: https://www.nhes.nh.gov/forms/documents/des456.pdf
Audit process:
NHES conducts periodic reviews of work search activities. Claimants selected for review must provide documentation of their work search efforts. Failure to provide adequate documentation may result in denial of benefits.
Customary methods:
Work search must use methods customary to the claimant’s occupation and field. For example:
- Professional positions may focus on online job boards, networking, and direct applications
- Skilled trades may include union hiring halls and contractor contacts
- Service positions may involve in-person applications and job fairs
Source: RSA 282-A:31 (work search requirements); NHES work search guidance
Work search guide: https://www.nhes.nh.gov/services/claimants/eligibility.htm
Form: https://www.nhes.nh.gov/forms/documents/des456.pdf
Work Search Exemptions
The following claimants may be exempt from work search requirements:
1. Temporary layoff with definite recall date
Claimants on temporary layoff with a specific date to return to work within 10 weeks may be exempt from work search requirements. The employer must provide written confirmation of the recall date.
2. Union hiring hall dispatch
Members of labor unions with a hiring hall dispatch system may satisfy work search requirements through the union dispatch system if:
- The union operates a bona fide hiring hall
- The claimant is in good standing with the union
- The claimant is available for dispatch
3. Approved training program
Claimants enrolled in NHES-approved training programs may be exempt from work search requirements while actively participating in training. Approval must be obtained from NHES before enrollment.
4. Work Share participants
Employees participating in the New Hampshire Work Share program are exempt from work search requirements as they remain employed with reduced hours.
5. RESEA participants
Claimants participating in mandatory Reemployment Services and Eligibility Assessment (RESEA) activities follow work search requirements as specified by their RESEA case manager.
6. Commissioner-approved exemptions
The NHES Commissioner may grant work search exemptions in specific circumstances. Claimants must receive written approval of any exemption.
Claimants not receiving specific notification of an exemption remain subject to work search requirements. Having a potential return to work date with a seasonal employer is not an automatic exemption.
Verification: Each exemption requires verification and approval by NHES. Claimants must monitor their correspondence for information about work search exemptions.
Source: RSA 282-A:31; NHES work search exemption policies
Exemption information: https://www.unemploymentbenefits.nh.gov/
Availability for Work Requirements
Full-time availability:
Claimants must be available for work on all shifts and hours customary to their normal occupation. This means:
- Available for full-time work (unless seeking only part-time and worked part-time in base period)
- Available during standard business hours for the occupation
- Available to start work immediately if offered suitable employment
- Not imposing undue restrictions on work hours or days
Circumstances affecting availability:
The following circumstances may affect availability determinations:
Vacation or travel: Claimants on vacation or extended travel may not be considered available for work during that period.
Illness or injury: Claimants who are unable to work due to illness or injury are not available for work and are not eligible for unemployment benefits during the period of disability.
School attendance: Full-time students attending classes during normal working hours may not be considered available for work.
Childcare or caregiving: Lack of childcare or caregiving responsibilities alone do not excuse work search or availability requirements. Claimants must make arrangements to be available for work.
Transportation: Claimants must have reliable transportation to and from work. Lack of transportation may affect availability determinations.
Reasonable restrictions: Minor restrictions on hours or shifts may be acceptable if they do not unduly limit employment opportunities in the claimant’s field.
Source: RSA 282-A:31; RSA 282-A:39 (unavailable for work)
Registration for Work
Work registration requirement:
Claimants must register for work unless specifically exempted. Registration is completed automatically when filing the initial unemployment claim through Workforce Connect.
NHWORKS registration:
The claim filing process registers claimants in the New Hampshire Job Match System, which:
- Creates a searchable profile for employers
- Matches claimants with available job openings
- Provides access to job search resources and tools
Maintaining registration:
Claimants must keep their work registration active by:
- Filing weekly certifications
- Responding to NHES correspondence
- Attending scheduled appointments or workshops
- Updating contact information as needed
Out-of-state claimants:
Claimants residing outside New Hampshire must register with the nearest Workforce Solutions office in their state of residence and maintain that registration while collecting New Hampshire benefits.
Source: RSA 282-A:31 (registration requirements)
What Happens After Filing a Claim
Claim processing steps:
1. Initial claim received
NHES receives the application and begins processing. The system verifies identity and basic eligibility information.
2. Employer notification
NHES sends a Notice of Claim to the most recent employer. The employer has 7 calendar days to respond with separation information and any objections to the claim.
3. Monetary Determination issued
A Determination of Unemployment Compensation is mailed within 2-5 business days showing:
- Base period wages by quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
This determination is not a guarantee of payment. It shows the potential benefits if the claimant is found eligible.
4. Non-monetary determination (if needed)
If eligibility questions exist, NHES issues a Determination of Eligibility after investigating:
- Reason for separation from employment
- Availability for work
- Refusal of work
- Work search compliance
- Other disqualifying issues
Investigation process:
When eligibility issues exist, NHES may conduct fact-finding:
- Claimant and employer contacted for information
- Telephone or written fact-finding interviews scheduled
- Evidence and documentation requested
- Determination issued with appeal rights included
5. First payment
If approved with no eligibility issues:
- The waiting week is served during the first week
- Payment issued for the second week of unemployment (if weekly certification filed)
- Subsequent payments issued weekly as long as certifications are filed and eligibility continues
Typical timeline:
- Monetary determination: 2-5 business days after filing
- Non-monetary determination: 7-21 days if eligibility issues exist
- First payment: 2-3 weeks if no issues; longer if fact-finding required
Checking claim status:
Claimants can check claim status by:
- Logging into Workforce Connect
- Viewing correspondence inbox for determinations
- Checking payment history
- Reviewing pending issues
Source: NHES claims processing information
Processing timeline: https://www.unemploymentbenefits.nh.gov/
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages fail to meet minimum earnings thresholds:
- Total base period wages below $2,800
- Failed to earn at least $1,400 in each of two separate calendar quarters
- Insufficient work history in covered employment
- Wages not reported to NHES by employers
Claimants receiving monetary denials may provide additional wage information if:
- Employers failed to report wages
- Work was performed in another state
- Federal or military employment not initially reported
Alternative base period option:
If the standard base period does not qualify, NHES automatically considers the alternative base period (last four completed quarters). No separate application is required.
Non-Monetary Denial (Disqualifications)
1. Voluntary quit without good cause
Disqualification: Until the individual earns wages in each of 5 weeks equal to at least 20% more than the weekly benefit amount.
2. Discharge for misconduct
Disqualification: Until the individual earns wages in each of 5 weeks equal to at least 20% more than the weekly benefit amount.
3. Refusal of suitable work
Disqualification: Until the individual earns wages in each of 5 weeks equal to at least 20% more than the weekly benefit amount.
4. Failure to meet availability requirements
Disqualification: Weeks when claimant was not available for work are not payable. Eligibility resumes when availability is established.
5. Work search non-compliance
Disqualification: Week(s) of inadequate work search may be denied. Continued non-compliance may result in extended disqualification.
6. Failure to report earnings
Disqualification: Weeks with unreported earnings may be denied. Overpayments must be repaid.
7. Incarceration
Disqualification: Benefits are not payable for any week or part of a week during which the claimant is incarcerated.
8. Receipt of disqualifying income
Pension, severance, vacation pay, or other income may reduce or eliminate weekly benefits depending on the type and amount.
Administrative Denial
Claims may be denied for administrative reasons:
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview
- Identity verification failure
- Non-response to NHES requests
- Failure to attend mandatory appointments
Administrative denials can usually be resolved by providing the requested information or documentation.
Source: RSA 282-A:32 (disqualification provisions); RSA 282-A:31 (eligibility conditions)
Denial information: https://www.unemploymentbenefits.nh.gov/
How to Appeal an Unemployment Decision in New Hampshire
Appeal Deadlines (CRITICAL SECTION)
Filing deadline: 14 calendar days from the date the determination was mailed
CRITICAL: Appeals must be filed within 14 calendar days of the date the determination was mailed (shown on the notice), NOT the date received.
Calculation example:
If the determination was mailed on January 15, 2026, the appeal deadline is January 29, 2026.
Postmark rule:
Appeals sent by mail must be postmarked on or before the deadline. New Hampshire accepts appeals that are postmarked timely even if received after the deadline.
Late appeals:
The NHES Commissioner may extend the time for filing an appeal if there are sufficient grounds for doing so. Late appeals must include:
- Explanation for the late filing
- Supporting documentation demonstrating good cause
- The original appeal request
Good cause for late filing may include:
- Serious illness or hospitalization
- Death in immediate family
- Failure to receive the determination
- Mail delivery problems with documentation
- Other circumstances beyond the claimant’s control
Finality of determinations:
If an appeal is not received or postmarked within 14 calendar days of the mail date, the determination becomes final and cannot be appealed.
Source: RSA 282-A:48 (appeal deadlines)
Official text: https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-48.htm
Appeal Filing Process
How to file an appeal:
Online: https://www.nhes.nh.gov/ through Workforce Connect portal (fastest method)
Mail:
New Hampshire Employment Security
Appeal Tribunal Unit
45 South Fruit Street
Concord, NH 03301
Fax: (603) 226-4409
In-person: Appeals may be filed in person at the NHES office in Concord during business hours
Required information:
- Claimant name and Social Security number
- Determination being appealed (include determination number and date)
- Clear statement: “I am appealing this determination and request a hearing”
- Brief reason for disagreement (2-3 sentences)
- Signature and date
- Contact information (phone number and email)
Appeal confirmation:
NHES sends written confirmation when an appeal is received. The confirmation includes:
- Appeal receipt date
- Hearing date (typically scheduled at least 8 days in advance)
- Instructions for submitting evidence
- Contact information for questions
Continue filing weekly claims:
Claimants must continue filing weekly certifications while the appeal is pending. If the appeal is decided in the claimant’s favor, retroactive benefits may be paid for all eligible weeks claimed.
Source: NHES appeals process information
Official URL: https://www.nhes.nh.gov/appeals/
Hearing Process
Hearing notification:
Notice of hearing is sent by mail or through the online correspondence system at least 8 days before the scheduled hearing date. The notice includes:
- Date and time of hearing
- Hearing method (telephone, video, or in-person)
- Parties involved (claimant, employer, and representatives)
- Issues to be decided
- Evidence submission instructions
- Contact requirements for telephone hearings
Hearing format:
- Type: Most hearings conducted by telephone; some may be in-person or video conference
- Officer: Appeal Tribunal Chairman (hearing officer)
- Duration: Typically 30-60 minutes
- Recording: All hearings are recorded for the record
Evidence submission:
- Deadline: At least 2 business days before the hearing
- Method: Upload through online portal, mail, or fax to (603) 226-4409
- Requirement: Provide copies to all parties
- Accepted formats: Documents, photographs, records, witness statements
Evidence may include:
- Employment records and personnel files
- Pay stubs and wage records
- Correspondence (emails, texts, letters)
- Company policies and handbooks
- Medical documentation
- Witness statements
- Performance reviews
Hearing procedures:
- Opening: Hearing officer explains process, identifies parties, and states issues under appeal
- Oath: All parties and witnesses sworn to tell the truth
- Testimony: Claimant testifies first, followed by employer if present
- Evidence review: Documents and records reviewed and discussed
- Questioning: Hearing officer and parties may ask questions
- Witnesses: Additional witnesses called and questioned
- Closing statements: Each party may make brief closing statement
- Conclusion: Hearing officer closes the record
Representation:
Claimants may:
- Represent themselves
- Be represented by an attorney
- Be represented by a non-attorney advocate
- Have someone assist them at the hearing
Attorneys are not required but may be helpful for complex cases.
Interpreter services:
NHES provides interpreter services at no cost for claimants who need language assistance. Request interpreter services when filing the appeal or as soon as possible.
Failure to appear:
If the claimant fails to appear for the hearing:
- The appeal may be dismissed
- The original determination becomes final
- The claimant may request to reopen if good cause exists
Decision:
Written decision is issued within 10-15 business days after the hearing. The decision is mailed to all parties and includes:
- Summary of evidence presented
- Findings of fact
- Conclusions of law
- Decision (affirmed, reversed, or modified)
- Appeal rights to the Appellate Board
- Effective date of decision
Source: RSA 282-A:56 (hearing procedures); NHES hearing guide
Hearing preparation guide: https://www.nhes.nh.gov/appeals/
Further Appeals
Appeal to Appellate Board:
Appeals of Appeal Tribunal decisions may be filed with the Unemployment Compensation Appellate Board:
- Deadline: 14 calendar days from the date the Appeal Tribunal decision was mailed
- Method: Written request to the Appellate Board
- Address:
Unemployment Compensation Appellate Board
c/o New Hampshire Employment Security
45 South Fruit Street
Concord, NH 03301
Review type: Record review based on the hearing transcript and evidence
The Appellate Board does not conduct new hearings. The Board reviews:
- The Appeal Tribunal’s decision
- The hearing transcript
- Evidence submitted at the hearing
- Written arguments from parties
Decision timeline: Typically 30-45 days
Appellate Board decision:
The Appellate Board may:
- Affirm the Appeal Tribunal decision
- Reverse the decision
- Modify the decision
- Remand for further proceedings
The decision is mailed to all parties with instructions for further appeal.
Judicial appeal:
Final Appellate Board decisions may be appealed to New Hampshire Superior Court:
- Deadline: 30 days from the date of the Appellate Board decision
- Jurisdiction: Superior Court in the county where the claimant resides or in Merrimack County
- Representation: Legal representation may be beneficial for court appeals due to complexity
- Standard of review: Court reviews whether the decision was unlawful or unreasonable
Judicial appeals follow New Hampshire court rules and procedures. The appeal is filed as a petition for appeal under RSA 282-A:60.
Source: RSA 282-A:59 (Appellate Board); RSA 282-A:60 (judicial review)
Official text: https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-mrg.htm
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to New Hampshire law, fraud occurs when a person knowingly makes a false statement or representation, or knowingly fails to disclose a material fact, to obtain or increase benefit payments.
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about job separation circumstances
- Claiming benefits while incarcerated or otherwise ineligible
- Using another person’s identity to claim benefits
- Not reporting job refusals when required
- Filing claims in multiple states simultaneously for the same period
- Falsifying work search records
- Concealing pension or other disqualifying income
- Providing false information about availability for work
Detection methods:
NHES detects fraud through:
- Cross-matching with state wage records
- New hire reporting from employers
- Social Security Administration databases
- Prison inmate records
- Tips and reports from employers and the public
- Audits of work search activities
- Interstate data sharing
Source: RSA 282-A (fraud provisions); NHES fraud prevention policies
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud must repay benefits received AND face additional penalties:
- Repayment: 100% of fraudulently obtained benefits
- Penalty assessment: 15% of the overpayment amount added to the balance
- Interest: Accrues on unpaid balance at statutory rate
- Disqualification: Ineligible for benefits for up to 52 weeks
- Reporting requirements: Weekly reporting to NHES during disqualification period
Criminal penalties:
Unemployment fraud is a criminal offense under New Hampshire law:
Misdemeanor charges:
- Fraud involving $1,500 or less
- Penalties: Up to 1 year imprisonment and/or fines up to $2,000
Felony charges:
- Fraud involving more than $1,500
- Penalties: Up to 7 years imprisonment for amounts over $1,500; up to 15 years for amounts over $100,000
- Fines: Up to $4,000 or more depending on the amount
Federal prosecution:
Cases involving identity theft, interstate fraud, or organized fraud schemes may result in federal charges with additional penalties.
Collection actions:
NHES may pursue various collection methods:
- Offset from future unemployment benefits
- Federal and state tax refund intercept
- Wage garnishment
- Liens on property
- Referral to collection agencies
- Credit reporting
Source: RSA 282-A (penalties); RSA 638:20 (criminal penalties)
Report fraud: (800) 852-3400 ext. 84016 or https://www.nhes.nh.gov/fraud/
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- NHES error in processing or calculation
- Delayed employer information
- Determination reversed on appeal
- Good faith mistake by claimant
- Administrative error
Repayment obligation:
Non-fraud overpayments must be repaid in full. Unlike fraud overpayments, non-fraud overpayments:
- Do not include penalty assessments
- May not include interest in some circumstances
- Do not result in criminal prosecution
- Do not cause extended disqualification from benefits
Waiver eligibility:
New Hampshire law allows the NHES Commissioner to waive repayment of non-fraud overpayments under limited circumstances:
Waiver criteria:
- Overpayment was not the claimant’s fault
- Repayment would be against equity and good conscience
- Claimant did not make false statement or withhold information
Waivers are granted rarely and only when strict criteria are met. The burden of proof is on the claimant to demonstrate waiver eligibility.
Waiver application:
Claimants seeking a waiver must:
- Submit written request to NHES
- Explain reasons for requesting waiver
- Provide financial information demonstrating hardship
- Submit supporting documentation
Repayment options:
When repayment is required, NHES offers several options:
1. Lump sum payment:
- Pay the full overpayment amount immediately
- Eliminates further interest accrual
- May be paid online, by mail, or in person
2. Installment payment plan:
- Monthly payments over extended period
- Must be approved by NHES
- Typically requires minimum monthly payment
- Continues until overpayment is satisfied
3. Offset from future benefits:
- If claimant becomes eligible for benefits again
- NHES withholds portion of weekly benefits to recover overpayment
- Claimant continues to receive reduced benefits
4. Tax refund intercept:
- Federal and state tax refunds intercepted
- Applied automatically to outstanding overpayments
- Claimant receives notice of offset
5. Voluntary deduction:
- Claimant voluntarily repays through payroll deduction
- Available in some employment situations
Recovery priority:
NHES prioritizes recovery in this order:
- Voluntary repayment
- Offset from current benefits
- Tax refund intercept
- Wage garnishment
- Other collection methods
Payment arrangements:
Contact NHES to arrange repayment:
- Phone: (603) 228-4042
- Online: Through Workforce Connect
- Mail: Include overpayment notice number and payment
Source: RSA 282-A:29 (overpayment recovery); RSA 282-A:148 (compromise)
Repayment information: https://www.nhes.nh.gov/
Taxation of Unemployment Benefits in New Hampshire
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law. All unemployment compensation must be reported on federal income tax returns.
IRS reporting:
Claimants receive Form 1099-G by January 31 showing:
- Box 1: Total unemployment compensation paid during the calendar year
- Box 4: Federal income tax withheld (if elected)
Form 1099-G must be included when filing federal income tax return.
Federal withholding option:
Claimants may request federal income tax withholding at 10% of the weekly benefit amount. This is the only withholding percentage available – it cannot be adjusted higher or lower.
To elect withholding:
- During initial claim filing
- By updating tax withholding preference in Workforce Connect
- Federal withholding can be started or stopped at any time
No withholding: Claimants who do not elect withholding must make estimated tax payments or pay taxes when filing their annual return. Failure to pay sufficient taxes may result in underpayment penalties.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
New Hampshire taxation:
New Hampshire does not impose a state income tax on wages or unemployment compensation. Unemployment benefits are not subject to New Hampshire taxation.
Interest and dividends tax:
New Hampshire does have a tax on interest and dividends income (5% rate), but unemployment benefits are not subject to this tax. Only investment income from interest, dividends, and distributions is taxable under New Hampshire’s interest and dividends tax.
No state withholding:
Because New Hampshire does not tax unemployment benefits, there is no state withholding option. Box 11 of Form 1099-G (state tax withheld) will be blank or zero for New Hampshire claimants.
Source: New Hampshire Department of Revenue Administration; New Hampshire does not tax unemployment compensation
Verified: January 29, 2026
Form 1099-G
Form 1099-G distribution:
NHES issues Form 1099-G by January 31 each year for benefits paid during the previous calendar year.
Access methods:
- Online: Available through Workforce Connect portal; most convenient and fastest method
- By mail: Mailed to address on file (claimants who selected mail communication preference)
- Phone: Request duplicate form by calling (603) 271-7700
Form 1099-G availability:
For 2025 benefits: Forms available online as of January 26, 2026
Historical forms (2009-2019) are available online through the correspondence system. For forms prior to 2009, contact the Employment Hotline.
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received:
- Identity theft: Report immediately to fraud hotline (800) 852-3400 ext. 84016
- Incorrect amount: Contact NHES at (603) 271-7700 to request correction
- Benefits paid to someone else: Report fraud immediately
Do not file taxes using an incorrect Form 1099-G. Request a corrected form before filing.
Corrected forms:
NHES issues Form 1099-G corrected forms (1099-G-C) when:
- Overpayments are established after the original form was issued
- Appeals reverse eligibility
- Calculation errors are discovered
Claimants receive corrected forms and must file amended tax returns if they have already filed.
Source: NHES 1099-G information
Official URL: https://www.nhes.nh.gov/
Special Unemployment Programs in New Hampshire
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when New Hampshire’s unemployment rate meets federal trigger criteria.
Trigger requirements:
The Extended Benefits program activates when:
- IUR trigger: Insured Unemployment Rate exceeds 5% AND is 120% of the average for the same period in the prior two years, OR
- TUR trigger: Total Unemployment Rate exceeds 6.5% AND is 110% of the average for the same period in the prior two years
Additional weeks available: Up to 13 additional weeks beyond the standard 26-week duration
Current status verification:
As of January 2026, New Hampshire’s unemployment rate does not meet the trigger thresholds. Extended Benefits are not currently available.
Status monitoring:
NHES updates Extended Benefits status on its website. Claimants approaching benefit exhaustion may check the website for current status.
URL: https://www.nhes.nh.gov/
Last checked: January 29, 2026
Historical context:
Extended Benefits were previously activated during:
- The Great Recession (2008-2012)
- The COVID-19 pandemic (2020-2021)
Source: RSA 282-A:30; EUCA § 202
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
WorkShare / Short-Time Compensation
WorkShare program status: Active
New Hampshire’s WorkShare program allows employers to reduce employee hours instead of conducting layoffs, with employees receiving partial unemployment benefits.
Employer requirements:
To participate, employers must:
- Reduce hours by 10-60% for all employees in the affected unit
- Maintain health and retirement benefits for participating employees
- Submit an approved WorkShare plan to NHES
- File continued claims for employees each week
- Provide at least 10% reduction but not more than 60% reduction in hours
Employee benefits:
Employees participating in WorkShare:
- Receive partial unemployment benefits proportional to hours reduced
- Maintain employment relationship and benefits
- Are exempt from work search requirements
- Continue to accrue seniority and employment benefits
Benefit calculation:
WorkShare benefit amount = Regular weekly benefit amount × Percentage of hours reduced
Example:
- Regular WBA: $427
- Hours reduced by 40%
- WorkShare benefit: $427 × 40% = $171 per week
Employees also receive wages for hours worked, maintaining higher total income than full unemployment.
Employer application process:
- Contact NHES to discuss WorkShare program
- Complete WorkShare plan application through NHUIS
- Submit plan showing affected employees and reduction schedule
- Receive approval before implementing reductions
- File weekly continued claims for participating employees
Duration:
WorkShare plans may be approved for up to 26 weeks with possible extensions in some circumstances.
Advantages for employers:
- Avoid layoffs and rehiring costs
- Retain trained workforce
- Maintain productivity
- Reduce unemployment tax impacts compared to layoffs
Advantages for employees:
- Maintain employment and benefits
- Supplement reduced income with partial unemployment
- Avoid full job loss
Employer application: Through NHUIS employer portal
Program information: https://www.nhes.nh.gov/nhworking/stay/
Source: RSA 282-A:31-b through 31-f (WorkShare provisions)
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program administered by states)
Workers who lose jobs due to foreign trade may qualify for Trade Adjustment Assistance benefits.
TAA benefits:
- Extended unemployment benefits beyond regular duration
- Job training funding for retraining in new occupation
- Job search allowances for seeking employment
- Relocation allowances for accepting employment in another area
- Health Coverage Tax Credit (HCTC) for health insurance
- Alternative Trade Adjustment Assistance (ATAA) for older workers
Eligibility:
Individual eligibility requires:
- Employment with a firm certified by U.S. Department of Labor as trade-affected
- Job loss or hour reduction due to foreign trade impact
- Application while certified petition is active
Employer certification:
Employers or groups of workers petition the U.S. Department of Labor for TAA certification. The petition must demonstrate:
- Increased imports of similar articles
- Shift of production to foreign country
- Loss of business to a firm that shifted production abroad
New Hampshire TAA coordinator:
New Hampshire Employment Security administers TAA services for eligible workers.
Contact:
New Hampshire Employment Security
Trade Adjustment Assistance
45 South Fruit Street
Concord, NH 03301
Phone: (603) 271-7700
Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Disaster Unemployment Assistance provides benefits to individuals who lost employment due to a major disaster and are not eligible for regular unemployment insurance.
Eligibility:
DUA assists individuals who:
- Worked or were self-employed in the disaster area
- No longer have employment or a place to work due to the disaster
- Are not eligible for regular unemployment benefits
- Can no longer reach their place of employment due to disaster
Covers:
- Self-employed individuals
- Independent contractors
- Workers with insufficient wage history for regular UI
- Individuals unable to reach work due to disaster damage
Activation:
DUA is activated only when:
- The President declares a major disaster
- FEMA makes Individual Assistance available
- The Governor requests DUA for the affected areas
Application period:
Applications must be filed within 30 days of the date the disaster is announced as eligible for DUA.
Duration:
Up to 26 weeks of benefits, depending on continued unemployment related to the disaster.
Benefit amount:
Based on recent earnings or the state’s minimum weekly benefit amount, whichever is higher.
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Self-Employment Assistance Program
Self-Employment Assistance status: Active
New Hampshire’s Self-Employment Assistance Program allows eligible claimants to receive unemployment benefits while starting a business.
Program purpose:
Supports entrepreneurship by allowing claimants to:
- Receive full unemployment benefits while establishing a business
- Be exempt from work search requirements
- Use time to develop business plan and launch enterprise
Eligibility:
To participate, claimants must:
- Be eligible for regular unemployment benefits
- Be identified as likely to exhaust benefits
- Be accepted into NHES-approved entrepreneurial training program
- Develop viable business plan
- Work full-time on establishing the business
Benefits:
Participants receive:
- Regular weekly unemployment benefit amount
- Exemption from work search requirements
- Exemption from being available for work requirements
- Access to small business development resources
Participation requirements:
While receiving Self-Employment Assistance, participants must:
- Work full-time on establishing the business
- Complete required entrepreneurial training
- Meet regularly with small business counselor
- Make regular progress on business development
- File weekly certifications
Application process:
- File regular unemployment claim
- Attend NHES informational session on Self-Employment Assistance
- Apply for entrepreneurial training program
- Submit business plan for approval
- Receive approval to participate
Program limitations:
- Limited number of participants accepted
- Must be enrolled in approved training
- Business must be viable and legal
- Cannot operate business while employed full-time elsewhere
New Hampshire program contact:
Contact NHES at local NHWORKS Jobs Center for information on Self-Employment Assistance Program availability and enrollment.
Source: RSA 282-A:31-g and 31-h (Self-Employment Assistance)
Context: New Hampshire Compared to National Benchmarks
New Hampshire benefit levels in national context (2026):
- Maximum WBA: $427 (ranks in the lower half of 50 states)
- Duration: 26 weeks (standard national norm)
- Unique features: Active WorkShare program; no state income tax on unemployment benefits
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks
New Hampshire’s position:
New Hampshire’s maximum weekly benefit amount of $427 has remained unchanged since 2007. Proposed legislation in 2025-2026 session seeks to increase the maximum to $669 for higher earners, which would represent a significant modernization of the benefit structure.
New Hampshire distinguishes itself from most states by not imposing state income tax on unemployment benefits, allowing claimants to retain more of their benefits compared to states with state income taxation.
For comprehensive state-by-state comparisons, see: U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
New Hampshire unemployment resources:
New Hampshire Employment Security Phone: (603) 271-7700 (Employment Hotline) TTY: Relay NH 1-800-735-2964 Website: https://www.nhes.nh.gov/ Hours: Monday – Friday, 8:00 AM – 4:30 PM
Online claims portal URL: https://www.unemploymentbenefits.nh.gov/ Access: 24 hours a day, 7 days a week
Appeals office Phone: (603) 271-7700 Fax: (603) 226-4409 Address: Appeal Tribunal Unit, 45 South Fruit Street, Concord, NH 03301 Website: https://www.nhes.nh.gov/appeals/
Fraud reporting hotline Phone: (800) 852-3400 ext. 84016 Online: https://www.nhes.nh.gov/fraud/ Report fraud involving identity theft, false claims, or unreported earnings
Employer services Phone: (603) 223-6100 Email: NHES_Employer.Assist@nhes.nh.gov Website: https://www.nhes.nh.gov/employers/ Services include tax reporting, WorkShare program, and claim responses
NHWORKS Jobs Centers Website: https://www.nhes.nh.gov/services/job-seekers/find-nhworks-job-center.htm Services: Job search assistance, career counseling, training programs, computer access Hours: Monday – Friday, 8:00 AM – 4:30 PM at all locations
Locations include: Berlin, Claremont, Concord, Conway, Keene, Laconia, Lebanon, Littleton, Manchester, Nashua, Portsmouth, Rochester, Salem, Somersworth
New Hampshire Job Match System URL: https://www.nhjobs.nh.gov/ Online job board with state employment opportunities
Federal resources:
U.S. Department of Labor – Unemployment Insurance Website: https://www.dol.gov/agencies/eta/unemployment-insurance Purpose: Federal UI oversight and resources Information on federal programs, extended benefits, and state comparisons
CareerOneStop Website: https://www.careeronestop.org/ Toll-free: 1-877-348-0502 Purpose: Job search resources, career exploration, and training information Sponsored by U.S. Department of Labor
Internal Revenue Service – Unemployment Compensation Website: https://www.irs.gov/individuals/employees/unemployment-compensation Phone: 1-800-829-1040 Purpose: Federal tax information for unemployment benefits Publication 525 contains detailed tax guidance
Social Security Administration Website: https://www.ssa.gov/ Phone: 1-800-772-1213 Purpose: Information on how unemployment affects Social Security benefits Clarification on benefit coordination
Trade Adjustment Assistance Website: https://www.dol.gov/agencies/eta/tradeact Phone: 1-888-365-6822 Purpose: Benefits for workers affected by foreign trade
Disaster Unemployment Assistance Website: https://www.fema.gov/assistance/individual/program Phone: 1-800-621-3362 Purpose: Benefits during presidentially declared disasters
Source: Official government websites
Frequently Asked Questions: New Hampshire Unemployment Benefits 2026
What are unemployment benefits in New Hampshire?
Unemployment benefits in New Hampshire provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by New Hampshire Employment Security and funded through employer payroll taxes. Benefits provide partial wage replacement to help workers meet basic needs while searching for new employment.
How much can I receive in unemployment benefits in New Hampshire?
The weekly benefit amount ranges from $32 to $427, based on your earnings during the base period. The amount is approximately 1% of your total base period wages. You may receive benefits for up to 26 weeks after serving a one-week waiting period. To qualify, you must have earned at least $2,800 in total, with at least $1,400 earned in each of two separate calendar quarters.
How long does it take to get unemployment benefits in New Hampshire?
After filing your initial claim, you typically receive a monetary determination within 2-5 business days. If there are no eligibility issues, your first payment arrives 2-3 weeks after filing. This timeline includes the mandatory one-week waiting period. Processing takes longer if NHES needs to investigate eligibility issues or conduct fact-finding. You must file weekly certifications to receive payments.
Can I work part-time and still receive unemployment in New Hampshire?
Yes, you can work part-time while receiving unemployment benefits. New Hampshire allows you to earn up to 30% of your weekly benefit amount without any reduction in benefits. Earnings above that threshold reduce your benefits dollar-for-dollar. For example, if your weekly benefit is $427, you can earn up to $128 without reduction. You must report all earnings when filing weekly certifications.
What disqualifies you from unemployment in New Hampshire?
Disqualifications include: voluntary quit without good cause, discharge for misconduct, refusal of suitable work, and failure to meet availability or work search requirements. If disqualified, you must earn wages in each of 5 weeks equal to at least 20% more than your weekly benefit amount to regain eligibility. You are also ineligible if you are incarcerated, not available for work, or fail to actively search for work.
How do I file for unemployment in New Hampshire?
File online through the Workforce Connect portal at https://www.unemploymentbenefits.nh.gov/. The online system is available 24/7. You will need your Social Security number, driver’s license, employment history for the past 18 months, and bank account information for direct deposit. The application takes approximately 20-30 minutes. If you lack internet access, visit any NHWORKS Jobs Center to use public computers.
Are unemployment benefits taxable in New Hampshire?
Unemployment benefits are taxable for federal income tax purposes but are not subject to New Hampshire state income tax. New Hampshire does not impose state income tax on wages or unemployment compensation. You will receive IRS Form 1099-G showing your total benefits paid and can elect to have 10% federal tax withheld from weekly payments. Form 1099-G is available online by late January each year.
How do I appeal an unemployment denial in New Hampshire?
File your appeal within 14 calendar days from the date the determination was mailed. You can appeal online through Workforce Connect, by mail to the Appeal Tribunal Unit, by fax to (603) 226-4409, or in person at the NHES office in Concord. Include your name, Social Security number, the determination being appealed, and a brief statement of why you disagree. Continue filing weekly certifications while your appeal is pending.
What is the waiting week in New Hampshire?
The waiting week is the first week of unemployment for which benefits are not paid. You must serve this waiting week before receiving any payments. After serving the waiting week and filing your weekly certification for the second week, you become eligible for payment. The waiting week ensures that benefits are paid only to individuals experiencing ongoing unemployment rather than very brief periods without work.
Do I need to look for work while receiving unemployment in New Hampshire?
Yes, you must actively search for work each week using methods customary to your field. While New Hampshire law does not specify an exact number of work search contacts required, you must conduct a reasonable work search based on your occupation and the local job market. Keep records of all work search activities including employer names, dates, contacts, and results. Some claimants may be exempt from work search requirements based on specific circumstances such as temporary layoff with a definite recall date.
How do I request federal tax withholding from my unemployment benefits?
You can elect federal tax withholding of 10% when filing your initial claim or at any time by updating your preferences in the Workforce Connect portal. Federal withholding is optional and can be started or stopped as needed. If you do not elect withholding, you may need to make quarterly estimated tax payments to avoid underpayment penalties when filing your annual tax return. New Hampshire does not offer state tax withholding because unemployment benefits are not subject to state income tax.
What happens if I refuse a job offer while receiving unemployment?
Refusing suitable work without good cause will disqualify you from benefits. You must accept suitable work when offered. Work is considered suitable based on your skills, experience, previous wages, commute distance, and working conditions. You may refuse work that is unsuitable, such as positions vacant due to labor disputes, jobs paying substantially less than prevailing wages, or positions requiring unreasonable commutes. Report all job offers and refusals when filing weekly certifications.