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North Dakota Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Job Service North Dakota's own pages and the other official sources below

North Dakota employers pay state unemployment tax (SUTA) on the first $46,600 of each employee's wages in 2026, and new employers pay 1% — at most $466.00 per employee for the year. Every North Dakota employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$46,600
per employee, 2026
New-employer rate
1%
2026
New-employer max
$466.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in North Dakota?

Enter your headcount and average pay to see the employer's share of North Dakota and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

North Dakota employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
1% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
North Dakota unemployment (SUTA)
1% × first $46,600 per employee
$2,330
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$21,665
Per employee$4,333

Assumes every employee earns the average and works in North Dakota all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

North Dakota unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$46,600 per employee (8th highest of 51)
New-employer rate
1%
How the new-employer rate works
Non-construction new employers 1.00% (positive-balance schedule); construction 9.67%.
Most a new employer pays per employee
$466.00 (1% × $46,600)
Experience-rated range (2026, as published)
0.07% to 9.67%
2025 average employer rate
0.68% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Job Service North Dakota

Register with Job Service North Dakota when you first pay wages in North Dakota; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every North Dakota employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for North Dakota unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Workers' comp: North Dakota is a monopolistic state: coverage must be bought from the state fund (WSI).

Next for North Dakota employers: North Dakota paycheck calculator (employee withholding) · North Dakota new hire reporting · North Dakota payday & final paycheck rules · North Dakota workers' comp · full payroll cost calculator

North Dakota payroll tax FAQ

What is the North Dakota SUTA rate for new employers in 2026?

1%. Non-construction new employers 1.00% (positive-balance schedule); construction 9.67%.

What is the North Dakota SUTA wage base for 2026?

$46,600 per employee. Once an employee's 2026 wages pass that amount, you stop paying North Dakota unemployment tax on them for the rest of the year. That is the 8th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in North Dakota?

No. In North Dakota unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do North Dakota employers pay?

For 2026, North Dakota has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do North Dakota employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying North Dakota unemployment tax on time. North Dakota is not a credit-reduction state for 2026.

How does my North Dakota SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Job Service North Dakota assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.07% to 9.67%. Use the rate on your annual rate notice. The 2025 average employer rate in North Dakota was 0.68% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Rates change every year; confirm yours on the notice from Job Service North Dakota before filing.