Child Care / Day Care Permits & Licenses in Nashua, NH

Applies to all businesses using trade names/DBAs; renews with annual report.

Mandatory for all child care licensees, staff, volunteers over 17. Includes FBI check.

Required for at least one staff per shift in licensed programs (He-C 6900, effective 2020).

Child care services themselves are not subject to New Hampshire sales tax. However, if the business sells tangible personal property (e.g., food, supplies) that are taxable, registration is required. Most child care providers do not collect sales tax unless they sell such items.

All employers in New Hampshire must register and withhold state income tax from employee wages. Applies to LLCs with hired staff, not owners unless they are on payroll.

Employers must pay state unemployment insurance tax on first $16,000 of each employee's wages annually. Rate varies by experience rating (0.07% to 21.27% as of 2024).

New Hampshire does not impose a general individual income tax on wages or salaries. However, the Business Profits Tax (BPT) applies to entities with $250,000 or more in annual business receipts. As of 2024, the BPT rate is 5.5%. Most small child care LLCs structured as pass-through entities (e.g., disregarded or S-corps) are not subject to BPT unless they exceed the threshold.

The BET is a 0.5% tax on the enterprise value tax base. Most small child care providers fall below the $100,000 threshold and are not required to file. Thresholds and rates current as of 2024.

All LLCs with employees or multiple members must obtain an EIN. Single-member LLCs without employees may use the owner’s SSN, but an EIN is recommended for privacy and banking purposes.

Some New Hampshire towns and cities impose a local business tax (e.g., Concord, Manchester, Nashua). The tax is typically based on business type and size. Contact local city/town clerk for specific requirements. Not all municipalities require this.

Required for all LLCs. Annual report required separately (see below).

Applies to all LLCs; filed online.

Required for all child care programs serving 3+ unrelated children (family) or center-based. Includes background checks, training, facility inspections. Exemptions for parental/religious programs serving <3 children.

Voluntary for informal caregivers (e.g., relatives) serving <3 children; required for subsidy eligibility.

Required for licensed programs to be listed in state referral service.

NH Admin Code He-P 1002.02(b) requires a surety bond of $10,000 for each licensed child care facility to ensure compliance with licensing rules. The bond must be issued by a surety company licensed in New Hampshire.

New Hampshire law requires all motor vehicles operated on public roads to have liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (NH RSA 260:47). Applies if the child care business uses vehicles for transportation of children.

Professional liability insurance is not mandated by New Hampshire law for child care providers. However, it is strongly recommended to protect against claims of negligence, injury, or improper supervision. Not a condition of licensure, but may be required by landlords or contracts.

NH does not have uniform local business licensing; check specific city/county clerk. Examples: Manchester requires registration ($50 fee per Manchester Code § 14-1); Nashua requires business registration.

Child care is regulated locally. E.g., Concord Zoning Ordinance § 315 requires special exception for child care centers; home day cares limited to 6 children without permit (NH RSA 170-A but local enforcement). Contact local planning board.

Issued by local building department. Child care facilities must meet building codes for safety (e.g., Manchester Building Code based on IBC 2018).

Local fire department conducts inspection for occupancy. E.g., facilities with 11+ children require annual permit (per local adoption of state fire code).

Required for food handling in child care. Local health departments (e.g., Nashua Health Dept.) issue under state rules.

Issued by local building official after zoning, building, fire approval. Specific to child care occupancy loads.

Governed by local zoning codes (e.g., Concord Zoning § 320; not all towns require).

Required in many cities (e.g., Portsmouth ordinance Ch. 10).

Not specifically required by New Hampshire law. However, if a child care business sells products (e.g., baked goods, crafts made by children), product liability coverage is advisable. Not a state mandate, but may be covered under general liability policy.

Only applicable if the child care business serves alcohol (e.g., at an event). Most child care providers are exempt from this requirement. Liquor liability insurance is required for businesses holding a liquor license under NH RSA 179:31.

Required by NH Admin Code He-P 1002.02 as part of background check and compliance process. Covers claims arising from alleged abuse or neglect by staff or volunteers. Not a substitute for proper screening, but provides legal protection.

Not required by state law, but increasingly recommended to protect against claims of negligence, supervision failures, or emotional harm. May be required by facility contracts or accreditation standards (e.g., NAEYC).

Not mandated by law, but increasingly expected due to data privacy concerns. Covers data breach, privacy violations, and cyber extortion.

All LLCs providing child care services must obtain an EIN if they have employees or meet other IRS criteria. Even single-member LLCs without employees may need an EIN for banking or licensing purposes.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of the owner’s Form 1040. Multi-member LLCs are taxed as partnerships and must file Form 1065. All owners pay self-employment tax on net earnings via Schedule SE.

Employers with employees must comply with OSHA’s General Duty Clause and provide a workplace free from recognized hazards. Required postings include the OSHA Job Safety and Health poster (available at https://www.osha.gov/posters/2002/job_safety_health_poster.pdf). No specific child care OSHA standard exists, but general safety standards apply (e.g., emergency exits, fire safety, injury prevention).

Child care providers must make reasonable modifications to policies, practices, and procedures to accommodate children with disabilities, unless it fundamentally alters the program. Facilities built or altered after 1991 must meet ADA Standards for Accessible Design. Existing facilities must remove barriers where readily achievable.

Child care centers are subject to EPA’s Asbestos NESHAP due to potential exposure risks to children. Owners must notify EPA or state agency before renovation or demolition. Routine inspection and management of asbestos in place is required under AHERA for schools, but child care centers may be included depending on state interpretation.

FLSA sets federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours/week), and child labor rules. Child care workers are typically non-exempt. Special rules may apply for live-in workers. Employers must display the DOL Wage and Hour Poster: https://www.dol.gov/agencies/whd/posters/flsa.htm

FMLA entitles eligible employees to up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons. Child care providers must comply if they meet the size threshold. Required posting: https://www.dol.gov/agencies/whd/fmla/poster

All U.S. employers must complete and retain Form I-9 for each employee to verify identity and work authorization. Electronic versions allowed. Must be available for inspection by DHS.

Child care providers must ensure all advertising (websites, brochures, social media) is truthful, not misleading, and substantiated. Claims about staff qualifications, safety, curriculum, or accreditation must be accurate. Applies to all businesses offering services to consumers.

Local zoning ordinances specify (e.g., Dover Zoning § 650 requires site plan review).

Standard municipal ordinances apply; no specific child care permit.

Required for all employers with one or more employees in New Hampshire, including part-time and seasonal workers. Sole proprietors without employees are exempt unless they elect coverage. Child care businesses typically fall under classification code 8806 (Day Care Centers).

While not mandated by statute directly, the Bureau of Child Care Licensing requires proof of liability insurance as part of the licensing process for child care centers and family child care homes. Minimum coverage typically $1 million per occurrence. See NH Admin Code He-P 406.04(a)(1).

CACFP reimburses providers for serving nutritious meals and snacks. Requires compliance with meal pattern requirements, recordkeeping, and periodic review. While not mandatory, most child care centers in NH participate. Administered locally by NH Department of Education.

All New Hampshire LLCs must file an annual report with the Secretary of State. The report confirms business information such as principal office address, registered agent, and management structure. Due annually on the anniversary of the business’s formation date.

All child care centers and large family child care homes must be licensed by NH DHHS. License is valid for two years. Renewal requires submission of application, fees, staff background checks, and compliance with NH Administrative Rules (Child Care Licensing Rules, He-P 4000 series).

All licensed child care facilities must pass an annual fire safety inspection. The inspection ensures compliance with the NH Fire Code (NFPA 101 Life Safety Code). Inspection report must be submitted to DHHS.

Child care programs that prepare or serve food must comply with food safety regulations. Inspections conducted by local health authorities assess kitchen sanitation, food storage, and handling practices.

Child care facilities must comply with the NH State Building Code. Annual inspections ensure structural safety, egress, and accessibility. Required for licensing renewal.

Employers must file Form 941 (quarterly), Form 940 (annually for FUTA), and Form 944 (if eligible). These are required for payroll tax reporting. Form 940 due January 31; Form 941 due on last day of month following end of each quarter (April 30, July 31, October 31, January 31).

NH LLCs taxed as corporations or pass-throughs may be subject to Business Profit Tax (BPT) and/or Business Enterprise Tax (BET). BPT rate: 7.5%; BET rate: 0.5%. Filing required if gross business enterprise exceeds $100,000 or net income exceeds $92,000.

All employers in NH with one or more employees must carry workers’ compensation insurance. Coverage must be maintained continuously. Self-insurance is possible with state approval.

Employers must file federal payroll tax returns: Form 941 (quarterly), Form 940 (annual FUTA), and Form 944 (annual, if eligible to file annually instead of quarterly). These report Social Security, Medicare, and FUTA taxes.