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Reference · State of New Hampshire

New Hampshire trade labor costs

What a plumbing, HVAC or electrical tech earns in New Hampshire, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$32.12/h+4.7% vs the U.S.19th of 51
HVAC median
$35.51/h+21.1% vs the U.S.11th of 51
Electrical median
$30.21/h−0.6% vs the U.S.32nd of 51
New-employer SUTA
2.70%on the first $14,000
Payroll programs
None requireda voluntary plan is offered
Sales tax on labor
No sales taxrepair and installation on buildings

Pay in New Hampshire

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades

  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $21.56, 25th $25.29, median $32.12, 75th $37.06, 90th $42.18 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $22.85, 25th $28.63, median $35.51, 75th $38.51, 90th $46.70 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $20.76, 25th $23.28, median $30.21, 75th $37.68, 90th $44.16 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in New Hampshire, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$21.56$22.85$20.76
25th$25.29$28.63$23.28
Median$32.12$35.51$30.21
75th$37.06$38.51$37.68
90th$42.18$46.70$44.16
Mean$31.84$34.37$31.63
U.S. median$30.67$29.33$30.38
vs U.S.+4.7%+21.1%−0.6%
Rank19th11th32nd
Jobs1,9502,5603,330

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What New Hampshire charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

New Hampshire Employment Security (NHES)

Wage base
$14,000 per employee a year
New-employer rate
2.70%The statutory rate. In quarters when the trust fund is high, NH law cuts every rate by 0.5 to 1.5 points (see the note).
Construction
No separate rate published

Rate year runs July 1 to June 30 (DOL footnote 8). NH law (RSA 282-A:82) subtracts 0.5, 1 or 1.5 points from every employer’s rate in quarters when the trust fund is at or above $250, $350 or $400 million, so the rate billed in a 2026 quarter can be lower than 2.7%; New Hampshire Employment Security’s quarterly figure could not be read.

Charged with it

Per tech, a year 2.70% × $14,000 = $378At the new-employer rate, for a plumber paid the state median ($32.12 × 2,080 h = $66,810). The calculator uses the rate alone.

State pages read

Workers’ compensation

New Hampshire Department of Labor, Workers' Compensation Division

Who must carry it
Any employeeAny private employer with one or more employees, full or part time, must carry workers’ compensation (RSA 281-A:2, VIII). When counting employees, up to 3 corporate executive officers or LLC members and managers are not counted; any beyond 3 are. gc.nh.gov
Where to buy it
Private insurersEmployers insure with a company licensed to write workers’ compensation in New Hampshire and file evidence of coverage with the labor commissioner, or self-insure by proving to the commissioner the financial ability to pay benefits directly (RSA 281-A:5); there is no state fund. gc.nh.gov
Owners
Sole proprietors and partners who run their own business are covered only if they elect personal coverage (RSA 281-A:2, VI(a)). A corporation or LLC may exclude up to 3 executive officers or members, but the exclusion is valid only once filed with the labor commissioner (by the insurer, on form 6WCex) (RSA 281-A:18-a; Lab 306.05). gc.nh.gov
Construction
A contractor who subcontracts any part of a job is liable for workers’ comp benefits to the subcontractor’s employees unless the subcontractor has its own coverage, and can recover the cost from the subcontractor (RSA 281-A:18). Officers or LLC members properly excluded under RSA 281-A:18-a are not counted as uninsured employees of the subcontractor. gc.nh.gov

Statute and agency pages read

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in New Hampshire needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with New Hampshire’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $32.12$115.90$128.78→ $130
HVACwage $35.51$123.18$136.87→ $140
Electricalwage $30.21$111.80$124.23→ $125

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on New Hampshire: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in New Hampshire: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · New Hampshire

Charge at least $128.78 per billable hour; break-even $115.90.

Round up to $130 (+$1.22)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $128.78 per billable hour, drawn to scale: wage $54.91, taxes & benefits $14.38, overhead $32.87, truck $13.74, profit 10% $12.88. Break-even line at $115.90. Rounded up to $130.12345$0Labor$69.29Break-even$115.90Your rate$128.78Round up to$130
  1. Wage$66,809.60 ÷ 1,216.8 h$54.91
  2. Taxes & benefits26.2% of pay$14.38
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$12.88
Break-even
$115.90
Profit per hour
$12.88
Revenue a year
$470,107

$115.90 ÷ (1 − 10%) = $128.78rounded up to $130

Already showing the example.

Price your tasks at $130 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$40.54per paid hour
Labor
$69.29per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
26.2%over gross pay

What moves your rate

  • Every billable hour sold under $115.90 loses money.
  • At 70% billable instead of 65%, break-even drops to $107.63, $8.28 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $113.16.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$32.12 × 2,080 h = $66,809.60
  4. Employer taxes and comp$4,142.20 SS + $968.74 Medicare + $42.00 FUTA + $378.00 SUTA + $1,783.82 comp = $7,314.75
  5. Benefits$66,809.60 × 15.25% = $10,188.46
  6. Labor per billable hour$84,312.81 ÷ 1,216.8 h = $69.29
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$69.29 + $32.87 + $13.74 = $115.90
  10. Rate at 10% profit$115.90 ÷ (1 − 10%) = $128.78

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for New Hampshire3 figures
Wage Plumbing
$32.12/hr
New Hampshire median for plumbers · BLS OEWS May 2025
SUTA rate New employer
2.70%
New-employer rate; no separate construction rate found · DOL Significant Provisions, July 2026
SUTA wage base Per tech
$14,000
New Hampshire · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

New Hampshire: pay, payroll taxes and licensesSee all 50 states and DC
New Hampshire: the fine print

Rate year runs July 1 to June 30 (DOL footnote 8). NH law (RSA 282-A:82) subtracts 0.5, 1 or 1.5 points from every employer’s rate in quarters when the trust fund is at or above $250, $350 or $400 million, so the rate billed in a 2026 quarter can be lower than 2.7%; New Hampshire Employment Security’s quarterly figure could not be read.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: New Hampshire median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+26.2% of pay

Filled: New Hampshire new-employer rate, DOL Significant Provisions, July 2026. Your notice wins.

Pay per tech the rate applies to. Filled: New Hampshire, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$40.54per paid hour · burden 26.2%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $128.78 per billable hour · break-even $115.90. Back to the result

Sales tax on your work

What New Hampshire’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
No sales taxNew Hampshire has no general sales and use tax, so contractor labor isn’t subject to a state sales tax.None: there is no general sales and use tax.
Materials
No state sales taxNo general sales tax applies to goods bought in New Hampshire.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing and HVAC

State license

New Hampshire Mechanical Licensing Board (Office of Professional Licensure and Certification)

  • Plumbing Master Plumber license; Mechanical business entity license for corporations/partnerships/LLCs (RSA 153:29-a)Licenses issued by OPLC identify the specialty, including master plumber; no licensee may engage in any activity not covered by the specialty license; business entities engaged in plumbing may be licensed if an officer/member holds the license (RSA 153:29, 153:29-a).
  • HVAC Fuel Gas Fitter license (equipment installation / service / piping) for gas-fired heating; Mechanical business entity licenseOPLC licenses identify fuel gas installation, service and piping specialties (RSA 153:29); business entities engaged in fuel gas fitting may be licensed (153:29-a). Oil heating installer/service certification is voluntary (Plc 1002.25).
FeeAmount
Both
Mechanical business entity license (initial or renewal)2 years$275
Plumbing · Master Plumber license; Mechanical business entity license for corporations/partnerships/LLCs (RSA 153:29-a)
Master plumber examination feeper exam$90
Master plumber license application processing and licensing(initial, renewal, or reinstatement)2 years$330
HVAC · Fuel Gas Fitter license (equipment installation / service / piping) for gas-fired heating; Mechanical business entity license
Fuel gas fitter service, equipment installation, or piping license (initial, renewal, or reinstatement)2 years$198

License fees are set in N.H. Admin. Rules Plc 1002 (effective July 1, 2025) and exam fees in Plc 1004 (effective Oct. 8, 2025); exam fees are charged by the testing company.

HVAC These licenses cover gas-fired equipment; the Mechanical Licensing Board’s fee table lists no license for air-conditioning or refrigeration work. Plc 1004 lists no exam fee for gas fitters.

Keeping the license

Renewal
PlumbingMechanical licenses (master and journeyman plumber, fuel gas fitter) and business entity licenses expire every 2 years (RSA 153:29-a, RSA 310:8). gc.nh.govHVACNew Hampshire has no general HVAC license; gas heating work needs a fuel gas fitter license from the Mechanical Licensing Board, which expires every 2 years (RSA 153:29-a, RSA 310:8). gc.nh.gov
Continuing ed.
PlumbingIndividual mechanical licensees must complete at least 6 hours of board-approved continuing education for each plumbing or fuel gas fitting endorsement in every 2-year licensing cycle (Mec 404.01). gc.nh.govHVACFuel gas fitters must complete at least 6 hours of board-approved continuing education for each fuel gas fitting endorsement in every 2-year licensing cycle (Mec 404.01). gc.nh.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

Electrical

State license

New Hampshire Electricians' Board (Office of Professional Licensure and Certification)

Master Electrician license; Electrical corporation or partnership license (RSA 319-C:10)

OPLC may license corporations and partnerships engaged in the business of making electrical installations provided an officer, employee or partner directly in charge of the business is a licensed master electrician (RSA 319-C:10).

FeeAmount
Master electrician examination feeper exam$90
Master electrician license(initial, renewal, or reinstatement)2 years$198
Electrical corporation or partnership license(initial, renewal, or reinstatement)2 years$137

License fees are set in N.H. Admin. Rules Plc 1002 (effective July 1, 2025) and exam fees in Plc 1004 (effective Oct. 8, 2025); exam fees are charged by the testing company.

Keeping the license

Renewal
Electrician licenses issued by the Office of Professional Licensure and Certification are valid for 2 years from the date of issue; RSA 310:8 sets this term for all OPLC-administered boards, including the Electricians’ Board. gc.nh.gov
Continuing ed.
Journeyman and master electricians must take 15 hours of instruction on the changes in each new edition of the National Electrical Code (including at least 1 hour on RSA 319-C, the board’s rules and installation concerns), completed within 12 months from January 1 after the new code edition is published; a license is invalid until it is done (Elec 403.01, RSA 319-C:6-c). The requirement follows the NEC code cycle rather than each 2-year renewal. gc.nh.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
New Hampshire has no statewide general, residential or home-improvement contractor license or registration on top of the trade licenses. Plumbing and fuel-gas businesses organized as corporations, partnerships or LLCs take a mechanical business entity license (RSA 153:29-a), and electrical corporations and partnerships an electrical business license (RSA 319-C:10); both are part of the trade licensing. gc.nh.gov
Bond
No surety bond is required for New Hampshire plumbing, fuel gas fitting or electrician licenses or the business entity licenses; RSA 153 and 319-C and the Mechanical Licensing Board rules require proof of liability insurance instead. gc.nh.gov
Insurance
A plumbing or fuel-gas business entity must show proof of liability insurance (and good standing with the Secretary of State) before its business entity license is issued and at every renewal (RSA 153:29-a, V); neither the statute nor the Mechanical Licensing Board rules set a minimum amount. gc.nh.gov

Board and statute pages read

State or city license?

State license only Who licenses the trades in New Hampshire

Plumbers, fuel gas fitters and electricians are licensed by the state through the Office of Professional Licensure and Certification; towns enforce the rules through their building departments and issue permits, and a state-licensed mechanical business entity can get a permit from any municipality. gc.nh.gov

State and city pages read

What New Hampshire law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

RSA 447:1 to 447:14CHAPTER 447 LIENS FOR LABOR AND MATERIALS (TITLE XLI LIENS)

You, hired by the owner
No notice to startA contractor working under a contract with the owner for $15 or more has a lien without any notice (RSA 447:2); the notice requirement in RSA 447:5 applies only to those who contract with the owner’s contractor, agent or subcontractor. gc.nh.gov
Subs and suppliers
Notice requiredA sub or supplier must give the owner (or person in charge of the property) written notice that it will claim a lien before performing the work or furnishing the material (RSA 447:5). A notice given later is valid only for what the owner then owes or will owe the contractor (RSA 447:6), and after notice the sub must give the owner a written account at least every 30 days (RSA 447:8). gc.nh.gov
File the lien
120 daysNew Hampshire has no lien statement to record: the lien lasts 120 days after the work or materials are furnished and must be secured within that time by a court attachment of the property (RSA 447:9, 447:10). The same 120 days applies to subs. gc.nh.gov
Enforce it
120 daysEnforcement starts with the attachment itself: the suit and writ of attachment expressly securing the lien must be brought within the same 120 days after the last work or materials (RSA 447:9, 447:10). gc.nh.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
No private-job statuteNew Hampshire has no statute setting payment deadlines or late-payment interest on private construction jobs; RSA 447 contains only the lien rules and, at RSA 447:15 to 447:18, bond and claim rules for public (state and municipal) work. gc.nh.gov
Retainage
No private-job capNo New Hampshire statute caps or times retainage on private jobs; the lien chapter RSA 447 has no retainage rule. gc.nh.gov

Statutes read

Heating and cooling season in New Hampshire

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Manchester airport, month by month.

Heating degree days
6,172
Cooling degree days
773
Nights ≤ 32 °F
129
Days ≥ 90 °F
16
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Manchester airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan1,221029
Feb1,030026
Mar884122
Apr50957
May22233–
Jun46141–
Jul3278–
Aug7232–
Sep9879–
Oct40363
Nov707015
Dec1,042026

Heating carries the load at Manchester airport: 6,172 heating degree days a year against 773 cooling degree days, peaking in January (1,221).

The lightest months for heating and cooling together are June and September (187 and 177 degree days).

Nights at or below 32 °F: about 129 a year, ten or more a month in November through March; 4 at or below 0 °F. Days reaching 90 °F: about 16 a year, the most in July.

Weighted by where New Hampshire’s people live, NOAA’s statewide normals (1981–2010) are 7,610 heating and 301 cooling degree days — 7th for heating and 43rd for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Manchester airport (USW00014710), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 1,221 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (gc.nh.gov)New Hampshire Employment Security (NHES) · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Granite State Paid Family Leave Plan - voluntaryNew Hampshire Department of Administrative Services / NH Employment Security (RSA 21-I:99 et seq.) · read October 28, 2026
  7. Resale & Exempt CertificatesNew Hampshire Department of Revenue Administration · no date shown · read October 24, 2026
  8. Frequently Asked Questions: General InformationNew Hampshire Department of Revenue Administration · no date shown · read October 24, 2026
  9. RSA 447:1 to 447:14 — CHAPTER 447 LIENS FOR LABOR AND MATERIALS (TITLE XLI LIENS)Official state code · read November 4, 2026
  10. Workers’ compensation coverage requirementsNew Hampshire Department of Labor, Workers' Compensation Division · read November 4, 2026
  11. U.S. Climate Normals 1991–2020, Manchester airport (USW00014710)NOAA National Centers for Environmental Information · read November 4, 2026
  12. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026