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Pay stub requirements in New Hampshire

No tax on wages

New Hampshire writes its stub duty as a deductions duty. RSA 275:49, IV obliges every employer to furnish each employee with a statement of the deductions made under RSA 275:48, and only for the pay periods in which deductions were actually taken. The state keeps no wage floor of its own either: RSA 279:21 forbids paying below the rate set by the federal minimum wage law as amended, which leaves $7.25 an hour in force until Congress moves it. Pay is weekly within eight days of the end of the work week or biweekly within fifteen, and an employer that pays by transfer or card must still leave the cheque option open.

Pay stub required
Yes, a statement of deductions for each pay period with deductions
Electronic delivery
The statute fixes payment methods, not the statement format
Minimum wage 2026
$7.25/hour, the federal rate, by cross-reference
Pay frequency
Weekly within 8 days, or biweekly within 15 days

01 — The law

What New Hampshire law requires

  1. A statement of deductions, owed only when deductions happen

    Every employer shall furnish each employee with a statement of deductions made from his or her wages under RSA 275:48 for each pay period such deductions are made. The trigger is the deduction rather than the payday, and the section names no other content: gross pay, hours and net pay are absent from the statutory list.

    RSA 275:49 - Notification, Posting, and Records →
  2. Written notice at hiring of rate, method, day and place

    The department rule fills out RSA 275:49 by requiring written notice at hiring, and before any change, of the rate of pay or salary, whether it runs daily, weekly, biweekly, semi-monthly or yearly or by commission, the day and place of payment, and the specific methods used to determine the wages due. Vacation, sick leave and other fringe benefit policies must be written or posted.

    New Hampshire Code of Administrative Rules, Lab 800 →
  3. Weekly within eight days, biweekly within fifteen

    Every employer shall pay all wages due within 8 days after the expiration of the work week for weekly employees, or within 15 days for biweekly ones, on regular paydays designated in advance and at no cost to the employee. The commissioner may permit a longer interval on written petition showing good and sufficient reason, but payment must still fall at least once each calendar month.

    RSA 275:43 - Weekly or Biweekly →
  4. A card or a transfer is allowed, a cheque must stay on offer

    Wages may be paid in cash, by electronic fund transfer, by direct deposit with the written authorization of the employee, or by payroll card that provides at least one free means of withdrawing the full balance each pay period at a bank or place convenient to the workplace, with none of the card costs passed on. An employer choosing any of those must offer employees the alternative of a cheque.

    RSA 275:43 - Weekly or Biweekly →
  5. A closed list of lawful deductions, some with a monthly accounting

    No employer may withhold or divert any portion of wages except where required by law or authorised in writing for one of the purposes RSA 275:48 lists, among them union dues, pension and welfare contributions, charitable gifts, housing and utilities, savings funds and group insurance. A second group runs on the written request of the employee, covering cafeteria plans, parking, child care fees and employer loans, and there the employer must supply a written itemized accounting at least once per month.

    RSA 275:48 - Withholding of Wages →
  6. The state floor is whatever the federal floor is

    RSA 279:21 forbids employing anyone at an hourly rate lower than that set forth in the federal minimum wage law, as amended, so the state has no separate number to index or raise. Tipped employees of restaurants, hotels, inns and ballrooms who regularly take more than $30 a month in tips get a base rate fixed against the federal direct wage, with the employer covering any shortfall at the end of the pay period.

    RSA 279:21 - Minimum Hourly Rate →
  7. Three years of records, and time entries that cannot be quietly edited

    Payroll records must be kept for three years, and the rule adds two conditions on how they are made: a time record whose entries have been altered must be signed or initialed by the employee whose record was altered, and employers may not use automated timekeeping devices or software that the employer can change without the employee knowing or that do not clearly indicate that a change was made.

    New Hampshire Code of Administrative Rules, Lab 800 →

02 — Local rates

Local rates above the New Hampshire minimum

No city or county rate above the New Hampshire minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.

03 — What we calculate

What this generator calculates for New Hampshire

Withholding line SourceStatus
Federal income taxirs.gov Calculated
Social Securityssa.gov Calculated
Medicaressa.gov Calculated
NH state income taxrevenue.nh.gov Prints 0.00

New Hampshire levies no personal income tax on wages, so a stub built here shows federal income tax, Social Security and Medicare, and leaves the state income tax line at zero because there is nothing to withhold.

04 — Questions

Frequently asked questions

Does New Hampshire require a pay stub?
It requires a statement of deductions, which is a narrower thing. RSA 275:49, IV owes you a statement of the deductions taken under RSA 275:48 for each pay period in which deductions were made, so a period with no deductions at all does not trigger the statutory duty, and the section never names gross pay, net pay or hours as required content.
What is the New Hampshire minimum wage in 2026?
Seven dollars twenty five cents an hour, and not because the legislature picked that figure. RSA 279:21 sets the floor by pointing at the federal minimum wage law as amended, so the state rate moves only when the federal one does. The U.S. Department of Labor lists the resulting basic rate for the state at $7.25.
How often must I be paid in New Hampshire?
Weekly employees must have their wages within eight days after the end of the work week, and biweekly employees within fifteen. Paydays are designated in advance and payment costs the employee nothing. The labour commissioner can allow a longer interval on a written petition, but wages must still be paid at least once each calendar month.
Can my New Hampshire employer pay me on a payroll card?
Yes, on conditions. The card has to give you at least one free way to take out the full balance each pay period at a convenient bank or location, none of the card costs may be passed to you, your written consent cannot be made a condition of hire or of keeping the job, and you may stop using the card at any time without penalty. The cheque option has to remain available.
What can be deducted from my New Hampshire paycheck?
Only what the law requires and what you authorised in writing for a purpose on the RSA 275:48 list, such as union dues, insurance, housing, savings or charitable contributions. A separate group runs on your own written request and covers cafeteria plans, parking, child care fees and repayment of an employer loan, and for those you are owed a written itemized accounting at least once a month.
Why do altered New Hampshire time records have to be initialed?
Because the department rule says so. A time record whose entries were altered must be signed or initialed by the employee whose record changed, and the same rule bans timekeeping devices and software an employer can alter without the employee knowing, or that do not show that a change was made. The records themselves are kept for three years.

Sources

Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.

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