All states · Updated for 2026
How to pay a nanny in New Hampshire
Everything a New Hampshire family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- New Hampshire unemployment tax: register with New Hampshire Employment Security after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year) — rsa 282-a:9; new employers pay 1.70% on the first $14,000.00 of wages; file Quarterly tax and wage report (WEBTAX) quarterly.
- New Hampshire income tax: none.
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Domestics (including childcare and companion/caregiver work, RSA 281-A:2 V-a, V-b) are covered employees; insurers writing NH homeowner's or tenant's liability policies must include workers' compensation coverage for domestics unless the household carries a separate policy (RSA 281-A:6). Confirm the endorsement with your insurer.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4.
- File the New Hampshire new-hire report within 20 days at the state site.
- Register with New Hampshire Employment Security once you cross $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year) — rsa 282-a:9 (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file Quarterly tax and wage report (WEBTAX). Last day of the month after each quarter. Statutory new-employer rate is 2.7%, reduced by the quarterly Trust Fund (fund balance) reduction — 1.0% in each 2026 quarter published so far, giving 1.7%. NHES resets the reduction every quarter; check the Tax Rate Chart.
- January: W-2 to your nanny, W-2/W-3 to the SSA. April: Schedule H with your 1040.
Run your numbers
Use the free New Hampshire nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in New Hampshire?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. New Hampshire unemployment tax applies after $1,000 or more in cash wages for domestic service in a calendar quarter (current or preceding year) — rsa 282-a:9.
Do I withhold New Hampshire income tax from my nanny?
New Hampshire has no state income tax, so there is nothing to withhold.
What forms do I file in New Hampshire?
Quarterly tax and wage report (WEBTAX) quarterly with New Hampshire Employment Security, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in New Hampshire?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in New Hampshire. New Hampshire's minimum wage follows the federal rate (RSA 279:21) and RSA 279 excludes household and domestic labor; the FLSA governs.
What is the minimum wage for a nanny in New Hampshire?
$7.25 per hour in 2026.
Pay your New Hampshire nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Quarterly tax and wage report (WEBTAX) pre-filled. 14-day free trial, no card needed.
Start free trialSources: NH Employment Security — Employer Claims & Taxes (new employer tax rate 2.7% on the first $14,000 of annual wages per employee); NH Employment Security — Tax Rate Chart (2026 quarters: 1.0% fund balance reduction for positive-rated employers, no emergency surcharge); NH Employment Security — Tax Rate FAQs (new accounts pay 2.7% less the current quarter's Trust Fund Reduction); RSA 282-A:9 IV(b) — domestic service in a private home is employment when $1,000 or more in cash remuneration is paid in a calendar quarter (current or preceding year); RSA 281-A:6 — homeowner's/tenant's liability insurers must provide workers' compensation coverage for domestics; RSA 281-A:2 V-a, V-b — 'domestic' and 'domestic services' (housekeeping, childcare, companion/caregiver). Rules for 2026. General information, not tax or legal advice.