North Dakota payroll taxes
Every tax withheld from a North Dakota paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: jobsnd.com, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| North Dakota SUTA | — | 1% (new) | $46,600 |
| North Dakota income tax | 0%–2.5% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
North Dakota charges new employers 1% on the first $46,600 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.07% to 9.67%. Range is 0.07%-1.10% for positive-balance and 6.07%-9.67% for negative-balance employers. New employer rate is 1.00% for positive-balance non-construction, 6.07% for negative-balance, and 9.67% for construction.
Register and file with the North Dakota unemployment tax agency.
Income tax withholding
North Dakota has a graduated income tax with 3 brackets, from 0% up to 2.5% on taxable income over $244,825 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in North Dakota?
- Social Security, Medicare, federal unemployment (FUTA) and North Dakota unemployment insurance (SUTA).
- What is the North Dakota SUTA wage base for 2026?
- $46,600 per employee.
- Does North Dakota require state income tax withholding?
- Yes. Employers withhold North Dakota income tax based on the employee's state withholding certificate or federal W-4.