Employer payroll taxes in North Dakota for 2026
On top of each paycheck, a North Dakota employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,098.00 a year, so the employee costs $65,098.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| North Dakota unemployment (SUTA) | 1% for new employers | First $46,600 |
North Dakota unemployment tax (SUTA)
North Dakota employers pay state unemployment tax on the first $46,600 of each employee's wages in 2026. A new employer starts at 1%, and experienced employers pay from 0.07% to 9.67% depending on their layoff history.
New employers pay 1%. New construction employers pay 9.67%.
What an employee costs in North Dakota
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,637.00 | $32,637 | 8.8% | $26,285 |
| $40,000 | $3,502.00 | $43,502 | 8.8% | $34,320 |
| $50,000 | $4,333.00 | $54,333 | 8.7% | $42,355 |
| $60,000 | $5,098.00 | $65,098 | 8.5% | $50,344 |
| $75,000 | $6,245.50 | $81,246 | 8.3% | $61,254 |
| $100,000 | $8,158.00 | $108,158 | 8.2% | $78,354 |
| $125,000 | $10,070.50 | $135,071 | 8.1% | $95,390 |
| $150,000 | $11,983.00 | $161,983 | 8% | $111,990 |
Withholding from North Dakota paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and North Dakota income tax. Employees checking their own pay can use the North Dakota paycheck calculator. Running a bonus? Use the bonus payroll calculator.
North Dakota employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border North Dakota, South Dakota has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| North Dakota | $466.00 | $5,098.00 | $65,098 |
| Minnesota payroll calculator | $1,010.24 | $5,642.24 | $65,642 |
| Montana payroll calculator | $558.14 | $5,190.14 | $65,190 |
| South Dakota payroll calculator | $262.50 | $4,894.50 | $64,895 |
Sources
North Dakota unemployment and program rates come from the state's own 2026 figures: jobsnd.com. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.