New Hampshire Employment Security calculates your weekly benefit at approximately 1/26 of your wages in your highest base period quarter, capped at $427 per week with a minimum of $32 per week. New Hampshire's high-quarter calculation benefits tech and manufacturing workers in the Nashua-Manchester corridor who earn strong peak-quarter wages. At $427/week for up to 26 weeks, New Hampshire's total maximum potential benefit is $11,102 — and since New Hampshire has no state income tax, none of that benefit is subject to New Hampshire taxes (though federal income tax still applies).
- Weekly benefit ≈ 1/26 of highest base period quarter wages, capped at $427/week, minimum $32/week.
- No New Hampshire state income tax on UI benefits. Federal taxes still apply — consider voluntary withholding.
- Maximum 26 weeks — total maximum $11,102. Appeal monetary determination within 14 days if wages are incorrect.
Always verify exact numbers, deadlines, and forms on New Hampshire Employment Security's official website – this page provides general guidance, not state-specific legal advice.
Understanding Your NH Works Monetary Determination
Your NH Works account displays a monetary determination showing your weekly benefit amount and maximum benefit weeks. Review it against your W-2 — verify that your highest-earning quarter's wages appear correctly. Tech workers with significant stock compensation (RSUs vested as ordinary income on W-2) should check whether those wages are included in their base period. Appeal your NH Works monetary determination within 14 days of the mailing date if wages are missing or incorrect.
Frequently Asked Questions
- I earned $90,000 at my NH tech job. Why does NH Works show only $427/week when my quarterly wages are much higher?
- New Hampshire's $427/week statutory cap applies regardless of prior income. At $90,000 annually, your highest quarter contains approximately $22,500. New Hampshire's 1/26 formula produces approximately $865/week — but the $427 cap reduces that to $427/week. Over 26 weeks, your total NH benefit is $11,102 — about 12% of your prior annual income. New Hampshire's $427 cap is set by state law and NH Employment Security cannot exceed it. Budget carefully around the $427/week reality. New Hampshire's high employment rate typically means faster reemployment for tech workers than in slower labor markets — the 26-week maximum is often not fully used by tech workers in NH's active job market.
- I had RSUs (restricted stock units) vest at my NH tech company that appeared on my W-2. Do those count in my NH UI base period?
- RSU income that appears as ordinary wages in Box 1 of your W-2 (as is standard for RSU vesting) counts as wages for New Hampshire's UI base period. The quarter the RSUs vested and appeared as W-2 income is the quarter those wages count in your base period. For tech workers with significant RSU compensation, a quarter with a large vesting event can be your high quarter, driving your benefit toward the $427 cap. Review your NH Works monetary determination to confirm the quarter with RSU income is correctly identified as your high quarter. If RSU income appears incorrect or missing, contact NH Employment Security with your W-2 documentation.
- New Hampshire has no state income tax. Exactly how does that affect my UI benefits tax situation?
- New Hampshire does not impose a state income tax on wages, salaries, or unemployment compensation. Your NH UI benefits are entirely exempt from New Hampshire state tax. However, federal income tax applies to UI benefits at your federal marginal rate. At $427/week for 26 weeks, you could receive up to $11,102 in NH UI — subject to federal tax but not New Hampshire tax. To avoid a large federal tax bill at filing time, request voluntary federal withholding of 10% of each weekly benefit through NH Works — that's approximately $43/week withheld toward your federal obligation. NH Employment Security issues a 1099-G each January for the prior year's total UI payments, which you include in your federal return.
- I worked at multiple NH employers in the base period. Does NH Employment Security combine wages from all of them?
- Yes — New Hampshire Employment Security includes wages from all covered New Hampshire employers in the base period calculation. All quarters are evaluated for each employer, and the highest-earning quarter across all NH employers combined is your high quarter. If you earned $8,000 from Company A and $5,000 from Company B in the same quarter, your combined high-quarter wages are $13,000, and your weekly benefit is approximately $13,000 ÷ 26 = $500/week — then capped at $427. Verify that all employers' wages appear in your NH Works monetary determination by comparing it to your W-2s from each employer.
- My NH Works monetary determination shows $32/week — the minimum. I worked full-time for 5 months at a Concord hospital. Something seems wrong.
- The $32/week minimum indicates very limited calculated high-quarter wages — approximately $832 in your best quarter — which is clearly wrong for 5 months of full-time hospital employment. Contact NH Employment Security immediately and appeal within 14 days of the mailing date. Provide your W-2 or pay stubs showing your actual hospital wages by quarter. The most common cause of this type of error: your hospital employer's New Hampshire quarterly wage report was filed late or assigned to the wrong period. NH Employment Security can contact your employer and correct the base period data. At 5 months of full-time hospital wages in the Concord area, your benefit should be substantially above $32/week — likely near the $427 cap.