New Hampshire — Wage & Hour

New Hampshire's minimum wage is tied directly to the federal minimum wage. Employers must pay employees at an hourly rate no lower than the federal minimum wage law, as amended. As the federal minimum wage is currently $7.25 per hour, New Hampshire's minimum wage is also $7.25 per hour. If the federal minimum wage increases, New Hampshire's minimum wage automatically increases to match it without requiring separate state legislative action.

Source: N.H. Rev. Stat. § 279:21

New Hampshire requires overtime pay at 1.5 times the regular rate for all hours worked over 40 in a workweek. RSA 279:21, VIII applies to employees covered by the state minimum wage law, unless they are already covered by the federal Fair Labor Standards Act or work for certain seasonal or recreational establishments. Unlike some states, New Hampshire does not impose daily overtime thresholds; overtime accrues only on a weekly basis.

Source: N.H. Rev. Stat. § 279:21, VIII and NH DOL Wage & Hour FAQ

New Hampshire requires employers to grant employees a 30-minute meal break after working more than 5 consecutive hours. Under RSA 275:30-a, an employer may not require an employee to work more than 5 consecutive hours without granting a half-hour lunch or eating period. This requirement applies broadly to all employees covered by the state's protective labor legislation, subject to the exceptions discussed below.

Feasibility exception. The meal-break requirement does not apply if two conditions are both satisfied: (1) it is feasible for the employee to eat during the performance of the work, and (2) the employer permits the employee to do so. When this exception applies, the employer is not required to provide a separate 30-minute break period. If the employee does eat while working under this exception, the time must be paid because the employee remains on duty. The statute does not define "feasible," but the Department of Labor has historically applied it to situations where the nature of the work itself allows the employee to consume food without significant disruption—such as a receptionist who can eat at a desk while remaining available to answer phones, or a monitoring station operator.

No timing requirement. The statute does not specify when during the shift the meal break must be provided, only that it must be granted after 5 consecutive hours of work. Employers have discretion to schedule the break at any point after the 5-hour threshold is reached, though common practice is to provide it somewhere in the middle of a shift exceeding 5 hours to avoid consecutive work periods of more than 5 hours.

Paid vs. unpaid. The meal break may be unpaid if the employee is completely relieved of all duties during the break. If the employee is required to perform any work—whether active or passive, such as monitoring equipment or remaining available to respond—the time is compensable and must be paid at the regular rate. Federal regulations governing hours worked (29 C.F.R. § 785.19) provide additional context: a bona fide meal period ordinarily must be at least 30 minutes, and the employee must be completely free from duty. The employer need not permit the employee to leave the premises, so long as the employee is otherwise completely relieved from work duties.

Rest breaks. New Hampshire does not require employers to provide rest breaks or coffee breaks at any interval. If an employer voluntarily provides short breaks of 20 minutes or less, federal law and New Hampshire Department of Labor guidance treat those breaks as compensable hours worked.

Exemptions. Certain categories of employees are exempt from the meal-break requirement under RSA 275:34 and 275:35, including employees of seasonal or recreational establishments and certain employees in the hotel, restaurant, and retail sectors. Employers relying on an exemption should verify that the employee's duties and the establishment's operations fall squarely within the statutory language.

Source: RSA 275:30-a

New Hampshire permits employers to pay a reduced cash wage to certain tipped employees and apply a "tip credit" against the full minimum wage obligation. Under RSA 279:21, "Tipped employees of a restaurant, hotel, motel, inn or cabin, or ballroom who customarily and regularly receive more than $30 a month in tips directly from the customers will receive a base rate from the employer of not less than 45 percent of the applicable minimum wage." Because New Hampshire's minimum wage is tied to the federal minimum wage ($7.25 per hour), the tipped minimum cash wage calculates to $3.26 per hour (45% of $7.25). The statute does not codify a specific dollar amount; the cash wage adjusts automatically if the federal minimum wage changes.

Qualifying establishments and employees. The tipped wage provision applies only to employees of the enumerated establishment types: restaurant, hotel, motel, inn, cabin, or ballroom. New Hampshire Department of Labor administrative rule Lab 802.13 clarifies that "tipped employees" as used in RSA 279:21 includes employees who deliver meals prepared in a restaurant to the customer's home, office, or other location. This makes clear that restaurant delivery drivers fall within the tipped employee category if they meet the monthly tip threshold and work for a qualifying restaurant.

RSA 279:21 does not separately define "restaurant," "hotel," "motel," "inn," "cabin," or "ballroom" within the tipped wage paragraph itself; references in enforcement materials to establishment characteristics (such as primarily preparing and serving food, or providing seating and table service) appear to draw on related statutory or regulatory definitions, but practitioners should verify scope with the New Hampshire Department of Labor when an establishment's classification is unclear.

The $30-per-month tip threshold. To qualify for the reduced cash wage, the employee must "customarily and regularly receive more than $30 a month in tips directly from the customers." This is a relatively low threshold—$30 per month is less than $8 per week over a typical four-week period. An employee who consistently receives tips above this level may be paid the tipped cash wage; one who does not must be paid the full $7.25 minimum wage with no tip credit.

Tip credit and make-up pay obligation. The tip credit is the difference between the full minimum wage ($7.25) and the tipped cash wage ($3.26)—a maximum credit of $3.99 per hour. The employer may claim this credit only if the employee's actual tips, when added to the cash wage paid, bring total compensation to at least the full minimum wage for all hours worked in the pay period.

RSA 279:21 imposes a make-up pay requirement: "If an employee shows to the satisfaction of the commissioner that the actual amount of wages received at the end of each pay period did not equal the minimum wage for all hours worked, the employer shall pay the employee the difference to guarantee the applicable minimum wage." The statute places the formal burden on the employee to demonstrate a shortfall to the commissioner (the New Hampshire Department of Labor). However, employers have an independent compliance obligation under RSA 279:21 and RSA 279:27 to pay employees at or above the minimum wage and to keep accurate records of hours worked and wages paid; an employer cannot avoid liability simply by waiting for an employee complaint.

Calculation mechanics — illustrative examples. The make-up pay calculation is performed on a pay-period basis. Assume an employee works 30 hours in a workweek and is paid the tipped cash wage of $3.26 per hour, for total cash wages of $97.80 (30 × $3.26). If the employee receives $150 in tips for the week, total compensation is $247.80. Minimum wages owed for 30 hours at $7.25 per hour is $217.50. Because $247.80 exceeds $217.50, the tip credit is valid and no make-up pay is due.

In a slower week, assume the same employee works 30 hours, receives cash wages of $97.80, but receives only $100 in tips. Total compensation is $197.80. Minimum wages owed is $217.50. The employer must pay $19.70 in make-up pay to bring total compensation to the statutory minimum.

These calculations illustrate the statutory mechanics; the statute does not prescribe a particular formula but requires that actual wages (cash plus tips) equal the minimum wage for all hours worked.

Tip ownership and tip pooling. RSA 279:26-b provides that "Tips are wages and shall be the property of the employee receiving the tip and shall be retained by the employee, unless the employee voluntarily and without coercion from his or her employer agrees to participate in a tip pooling or tip sharing arrangement." Employers may not require or coerce employees to participate in tip pooling. Employers may administer a valid voluntary tip pooling or tip sharing arrangement, including suggesting reasonable and customary practices, documenting the agreed-upon practice, and mediating disputes, provided the employer does not require or coerce participation. Employee participants in a tip pool may voluntarily agree, without employer coercion, to provide a portion of the pool to other employees (regardless of job category) who participated in providing service to customers.

Duties restriction. New Hampshire Department of Labor administrative rule Lab 803.01(g) provides: "No employer shall pay a tipped employee, as described in RSA 279:21, who is not engaged in duties that regularly and customarily generate tips directly from the customer, a base rate of less than the applicable minimum wage. This prohibition shall not apply to duties that are incidental to the regular duties of the tipped employee and generally assigned to the tipped employees." In other words, the employer may pay the tipped cash wage only for time the employee spends performing tip-generating duties (plus incidental non-tipped tasks). If a server spends substantial time on non-tipped side work—such as extended cleaning or food prep unrelated to table service—the employer may not claim the tip credit for those hours unless the tasks are incidental to the tipped role.

The rule does not define "incidental" or set a percentage threshold. By contrast, federal guidance under the Fair Labor Standards Act has historically employed an "80/20" rule (permitting up to 20% non-tipped work) and, more recently, a duties-and-duration test. New Hampshire's rule is more open-ended; the Department of Labor determines on a case-by-case basis whether non-tipped duties are incidental or substantial enough to disqualify the tip credit for those hours.

Notice to employees. RSA 279:21 does not expressly require the employer to notify the employee in writing of the tip credit arrangement, unlike the federal FLSA tip credit provisions (29 U.S.C. § 203(m)). However, New Hampshire Department of Labor rule Lab 803.03(a), which implements RSA 275:43, requires every employer to notify employees in writing at the time of hiring and prior to any changes as to the rate of pay or salary, the day and place of payment, and the specific methods used to determine wages due. This general notice requirement covers the tipped cash wage rate and the tip credit method of determining wages, though the rule does not explicitly require a separate disclosure of tip credit mechanics. Prudent practice is to provide written notice to tipped employees at hire that (1) the employer is paying the tipped minimum cash wage of $3.26 per hour; (2) the employer is taking a tip credit toward the full minimum wage; (3) tips plus cash wage must equal at least $7.25 per hour for all hours worked; and (4) the employer will make up any shortfall.

Recordkeeping. RSA 279:27 requires every employer to keep a true and accurate record of the hours worked by each employee, wages paid to each, and classification of employment when necessary, and to retain such records for 3 years. For tipped employees, this necessarily includes records of tip income sufficient to demonstrate compliance with the tip credit and make-up pay requirements. If an employee or the Department of Labor later challenges whether total compensation met the minimum wage in a given pay period, the employer's records of hours, cash wages, and tips received are the primary evidence.

Source: N.H. Rev. Stat. § 279:21 Source: N.H. Admin. Rules Lab 802.13 (tipped employees include delivery drivers) Source: N.H. Rev. Stat. § 279:26-b (tip pooling and sharing) Source: N.H. Admin. Rules Lab 803.01(g) (duties restriction) Source: N.H. Admin. Rules Lab 803.03(a) (notice of rate of pay) Source: N.H. Rev. Stat. § 279:27 (recordkeeping) Source: NH DOL Minimum Wage

New Hampshire requires employers to pay wages on a weekly or biweekly basis only. RSA 275:43, I provides that "every employer shall pay all wages due to employees within 8 days, including Sunday, after the expiration of the work week in which the work is performed, unless permission to pay wages less frequently has been granted by the commissioner pursuant to paragraph IV." This 8-day deadline applies to weekly pay schedules. Semi-monthly and monthly pay schedules are prohibited unless the employer obtains advance written approval from the New Hampshire Department of Labor Commissioner.

Weekly payment timing. For weekly pay schedules, wages must be paid within 8 days (including Sunday) after the end of the workweek in which the work was performed. RSA 275:43, I establishes this baseline requirement. The workweek is defined by the employer but must be a fixed and regularly recurring period of 168 hours (seven consecutive 24-hour periods). If an employer's workweek ends on Saturday, wages for that week must be paid no later than the following Sunday (day 8).

Biweekly payment timing. For biweekly pay schedules, RSA 275:43, II permits payment every two weeks provided specific conditions are met. New Hampshire Administrative Rule Lab 803.01(a) clarifies the mechanics: "Biweekly payments of wages shall meet the requirement provided the first payment of wages is made within 8 days, including Sunday, after expiration of the weeks in which the work is performed on a biweekly basis with designated paydays falling every 14 days thereafter." In practice, this means the first paycheck in a biweekly system must be paid within 8 days of the end of the two-week work period, and subsequent paychecks must follow at regular 14-day intervals. Some practitioners and Department of Labor materials describe this as a "15-day" rule when counting from the end of the two-week period (8 days after the second week concludes), but the controlling regulation uses the 8-day language tied to the biweekly work period.

Prohibited schedules. Semi-monthly pay schedules (twice per month, typically on the 15th and last day) and monthly pay schedules are violations of RSA 275:43 unless the employer has obtained written approval from the Commissioner under paragraph IV. Employers who relocate to New Hampshire from states that permit monthly or semi-monthly pay often inadvertently violate this requirement. Civil penalties apply for non-compliance.

Exception — Commissioner approval for less frequent payment. RSA 275:43, IV authorizes the Commissioner to permit payment of wages less frequently than weekly or biweekly "for good cause shown." The employer must submit a written request to the Department of Labor using the "Request for Payment of Wages Other than Weekly or Biweekly" form. The Commissioner evaluates requests on a case-by-case basis and will not approve pay schedules less frequent than monthly. Approval is discretionary; the employer may not begin paying on an alternative schedule until it receives written approval from the Department. Lab 803.01(b) and (c) set out the application requirements and conditions for approval, including that the designated payday must be on a regular schedule no less frequent than monthly, and the employer must remain in compliance with all New Hampshire labor laws.

Temporary mandatory weekly payment. RSA 275:43, IV-b grants the Commissioner authority to require an employer to pay wages weekly on a temporary basis "after showing good and sufficient reason." The Commissioner prescribes the terms, conditions, and duration of the temporary weekly payment requirement. This authority is typically exercised when the Department has found prior wage payment violations or other compliance deficiencies. The temporary restriction remains in effect until the employer rectifies the deficiencies specified by the Commissioner.

Designation of paydays. Employers must designate regular paydays in advance and notify employees in writing of the day and place of payment, the rate of pay, and the methods used to determine wages due. Lab 803.03(a) (implementing RSA 275:49) requires this notification at the time of hiring and prior to any changes. Employers must obtain employees' signatures on the written notification and retain the signed forms.

Contrast with federal law. The federal Fair Labor Standards Act does not mandate any particular pay frequency; it requires only that employees be paid on the regular payday for the period covered. New Hampshire's weekly-or-biweekly-only rule is therefore a significant state overlay that employers must comply with independent of federal requirements.

Source: N.H. Rev. Stat. § 275:43 Source: N.H. Admin. Rules Lab 803.01 Source: N.H. Admin. Rules Lab 803.03(a)

New Hampshire imposes strict deadlines for payment of final wages upon separation from employment, with different timing rules depending on whether the employee was discharged, resigned voluntarily, or was laid off. RSA 275:44 establishes these deadlines and provides for both liquidated damages and criminal penalties for willful violations.

Discharge by employer — 72 hours. Under RSA 275:44, I, whenever an employer discharges an employee, the employer must pay the employee's wages in full within 72 hours. This is a calendar deadline counting from the moment of discharge. The statute does not specify whether the 72-hour period includes or excludes weekends and holidays; the plain statutory language imposes a 72-hour deadline without exception, though the liquidated damages provision in paragraph IV (discussed below) excludes Sundays and legal holidays from the penalty calculation. The employer must pay through regular pay channels or by mail if the employee requests it.

Voluntary resignation — next regular payday, or 72 hours with notice. RSA 275:44, II governs payment when an employee quits or resigns. The baseline rule is that the employer must pay the employee's wages no later than the next regular payday as provided under RSA 275:43 (the weekly or biweekly payday under the regular wage payment schedule), either through regular pay channels or by mail if requested by the employee.

However, if the employee gives at least one pay period's notice of intention to quit, the employer must pay all wages earned by the employee within 72 hours of the employee's last day. "One pay period's notice" means notice equal to the employer's regular pay period length under RSA 275:43. For an employer on a weekly pay schedule, the employee must give at least one week's notice. For an employer on a biweekly schedule, the employee must give at least two weeks' notice. The statute does not specify whether the notice must be in writing.

The New Hampshire Department of Labor FAQ confirms the two-tier rule: "If an employee quits or resigns, the wages are due by the next regular payday, except if the employee gives one pay notice to quit the employer shall pay all wages due within 72 hours."

Layoff or suspension due to labor dispute — next regular payday. RSA 275:44, III provides that when an employee's work is suspended as a result of a labor dispute, or when an employee for any reason whatsoever is laid off, the employer must pay in full to the employee not later than the next regular payday, as designated under RSA 275:43, either through regular pay channels or by mail if requested by the employee, all wages earned at the time of suspension or layoff. The statute does not define "layoff." The broad language "for any reason whatsoever" suggests that any involuntary separation not characterized as a discharge (such as a reduction in force, seasonal closure, or economic layoff) falls within this category and triggers the next-regular-payday deadline rather than the 72-hour discharge deadline.

Liquidated damages for willful failure — 10% per day, capped at 100%. RSA 275:44, IV imposes substantial penalties on employers who fail to comply with the timing requirements. If an employer willfully and without good cause fails to pay an employee wages as required under paragraphs I, II, or III, the employer is additionally liable to the employee for liquidated damages in the amount of 10 percent of the unpaid wages for each day (except Sunday and legal holidays) upon which the failure continues after the day upon which payment is required, or in an amount equal to the unpaid wages, whichever is smaller.

The penalty accrues at 10% of unpaid wages per day (excluding Sundays and legal holidays), which reaches the statutory cap of 100% of unpaid wages after ten such days. For example, if an employer discharges an employee owed $2,000 in final wages and fails to pay within the 72-hour deadline, liquidated damages begin accruing on the day after the deadline expires (day four), at $200 per day for each subsequent day that is not a Sunday or legal holiday. After ten such days, the employer owes the full $2,000 in unpaid wages plus $2,000 in liquidated damages (the statutory cap), for a total of $4,000. The damages stop accruing at 100% of unpaid wages even if the delay continues longer.

The liquidated damages are triggered only if the failure to pay is both willful and without good cause. RSA 275:44, IV does not define these terms. The statute contains a narrow bankruptcy exception: the failure is not deemed to continue after the date the employer files a petition in bankruptcy, if the employer is adjudicated bankrupt upon that petition. This exception stops the accrual of additional liquidated damages as of the bankruptcy filing date.

Criminal penalty. In addition to liquidated damages, RSA 275:52 provides that any employer who willfully violates any provision of RSA 275:43 or 275:44, or who willfully fails to comply with any other requirement of RSA Chapter 275, is guilty of a misdemeanor. RSA 275:42, V specifies that the officers of a corporation and any agents having management of the corporation who knowingly permit the corporation to violate RSA 275:43 or 275:44 are deemed to be the employers of the employees for purposes of liability.

Civil enforcement. The New Hampshire Department of Labor enforces RSA 275:44 through administrative wage claim procedures under RSA 275:51. An employee who has not been paid final wages on time may file a wage claim with the Department. Employees also have a private right of action to recover unpaid wages under RSA 275:53.

Health and welfare and pension fund contributions. RSA 275:44, V requires that, regardless of the reason for an employee's termination of employment, the employer must pay to the appropriate administrator or other designated officials all wages in the nature of hourly health and welfare fund or pension fund contributions due with respect to the employee at the time of the next succeeding payment date applicable to such contributions. This provision applies when the employee's compensation includes hourly-based contributions to a health and welfare trust, pension fund, or other benefit fund under a collective bargaining agreement or employer-adopted trust agreement.

Payment method. RSA 275:44 requires payment through regular pay channels or by mail if requested by the employee. An employee may request mailed payment, and the employer must honor that request. The statute does not expressly address direct deposit or other electronic payment methods for final wages.

Deductions from final wages — strict limits. RSA 275:48 strictly limits permissible wage deductions. An employer may only deduct from wages when empowered or required by state or federal law (such as taxes), or for a purpose which accrues to the employee's benefit with the employee's prior written authorization (such as insurance premiums or 401(k) contributions). RSA 275:48, III-a permits recovery of wage overpayments only if the employee voluntarily agrees in writing under specific procedural requirements, including that recovery may not commence until one pay period after the written agreement is executed, the exact recovery dates and amounts per period must be specified, and the amount deducted may be no more than 20% of gross pay per pay period. The employer may not unilaterally deduct overpayments, cash shortages, or the value of unreturned employer property from final wages. RSA 275:48 provides that if the employee does not return employer property, "the employer cannot make a deduction from the final wages of the employee."

Source: N.H. Rev. Stat. § 275:44 Source: N.H. Rev. Stat. § 275:52 (criminal penalties) Source: N.H. Rev. Stat. § 275:42, V (corporate officer liability) Source: N.H. Rev. Stat. § 275:48 (deductions from wages) Source: NH DOL Wages and Work Hours FAQs