North Dakota State Tax Information


North Dakota Minimum Wages
Effective 09/01/97Effective 07/24/07Effective 07/24/08Effective 07/24/09
Minimum Wage:$5.15$5.85$6.55$7.25
Minimum Cash Wage (Tipped Employee):$3.45$3.92$4.39$4.86
Maximum Tip Credit:$2.70$1.93$2.16$2.3925

North Dakota State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:1.84%

North Dakota Unemployment Insurance
Maximum 2020 Taxable Earnings:$37,900
(Increased from $36,400 in 2019)
Employee Deduction:None
Employer 2020 Tax Rates:0.08 – 9.69%
Standard 2020 New Employer Rate:1.02%
Voluntary Contribution Permitted:Yes

North Dakota Disability Insurance
Employee Deduction:None

North Dakota State Agencies web sites: