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Unemployment Insurance Tax (FUTA/SUTA): New Hampshire

Unemployment Insurance Tax (FUTA/SUTA) requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • The ABC test used by the Internal Revenue Service is also used in New Hampshire to determine whether work performed by an individual for wages qualifies as employment for state unemployment insurance (SUI) coverage purposes. Under the test, a worker is presumed to be an employee unless certain conditions are met. See ABC Test.
  • For SUI purposes, taxable wages include every form of compensation for personal services paid or payable to an employee directly or indirectly by an employer, including salaries, commissions, bonuses, and the reasonable value of board, rent, housing, lodging and payments in kind. Certain payments are not considered taxable wages. See SUI Taxable Wages.
  • New Hampshire employers must file quarterly tax and wage reports. Wages must be reported on magnetic media if the employer has 250 or more wage items in a quarter. Employers with no employees in a quarter must still file a report in that quarter. See Quarterly Reporting Requirements.
  • Employers are required to submit reports to, and respond to requests for information from, the Department of Employment Security (DES). See Requests for Information.
  • New Hampshire employers are required to file multiple worksite reports, on Form BLS 3020. See Multiple Worksite Reporting.
  • All New Hampshire employers must keep true and accurate work records for at least six years after the calendar year in which the wages were paid or due. In addition to keeping a record of each pay period covered by each payroll, certain records must be kept for each employee. See Recordkeeping Requirements.