North Dakota payroll taxes

North Dakota state income tax: Progressive brackets. Employers withhold using your NDW-R (or equivalent state form) and current withholding tables.
Local income tax: North Dakota cities/counties do not levy wage-based local income taxes on employees.
Employer payroll taxes: State Unemployment Insurance (SUI) is employer-paid; employees do not contribute UI from wages.
FICA (federal): Social Security and Medicare—see the FICA section below.
Federal income tax (FIT): Withheld using IRS rules and your federal Form W-4.
Pre-tax deductions: 401(k), HSA, FSA, and Section 125 premiums can reduce taxable wages (FIT/state and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, and other after-tax items reduce net pay after taxes.

How Your North Dakota Paycheck Works

Start with gross pay (salary for the period or hourly rate × hours; include overtime when due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA (Social Security up to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate North Dakota state withholding using NDW-R details and current state tables.
Employer pays North Dakota SUI separately—this does not reduce your net pay.
Subtract post-tax deductions to reach your net pay.

North Dakota Income unemployment tax rate — 10 Years Data

Employees do not pay North Dakota UI from wages. Employers contribute on a taxable wage base at new-employer and experience rates. Values below are typical references; confirm your annual rate notice.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$37,000	~1.0%–2.7%	~0.08%–5.4%
2017	0%	No	$37,500	~1.0%–2.7%	~0.08%–5.4%
2018	0%	No	$38,800	~1.0%–2.7%	~0.08%–5.6%
2019	0%	No	$38,800	~1.0%–2.7%	~0.08%–5.6%
2020	0%	No	$38,800	~1.0%–2.7%	~0.08%–5.8%
2021	0%	No	$38,800	~1.0%–2.7%	~0.08%–5.8%
2022	0%	No	$38,800	~1.0%–2.7%	~0.08%–6.0%
2023	0%	No	$40,000	~1.0%–2.7%	~0.08%–6.2%
2024	0%	No	$40,500	~1.0%–2.7%	~0.08%–6.4%
2025	0%	No	$41,000	~1.0%–2.7%	~0.08%–6.6%

North Dakota salary threshold

North Dakota follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — North Dakota (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$60,700
2016	$61,800
2017	$63,500
2018	$64,700
2019	$66,200
2020	$68,100
2021	$71,500
2022	$75,400
2023	$77,600
2024	$79,200

North Dakota Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

North Dakota has no wage-based local income taxes on employee paychecks. Your stub typically lists federal withholding, North Dakota state income tax, FICA, and any voluntary or court-ordered deductions. Some local jurisdictions assess business or license taxes on employers, but these are not deducted from employee wages and do not alter standard payroll withholding.

Local income tax table (employee wage tax)

City/County	Local Income/Wage Tax	Notes
Statewide (North Dakota)	None	No municipal or county percentage-of-wages income tax on employees

North Dakota Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: North Dakota follows the federal minimum wage for most covered employers unless a higher state/local rule applies.
Pay frequency: Employers must set regular, established paydays (weekly/biweekly/semimonthly common) and pay on time; final pay deadlines apply at separation.
Breaks/meals: Follow federal/state requirements; minors and certain industries may have additional protections.

Additional North Dakota forms

NDW-R — North Dakota Employee’s Withholding form for state income tax.
Withholding returns — Employer deposit schedule and annual reconciliation with W-2 filing.
UI Employer Registration & Rate Notice — Job Service North Dakota account setup and annual SUI rate assignment.
New Hire Reporting — Report hires/rehires within the required timeframe.
Required workplace posters — Wage/hour, unemployment, safety, and federal postings.

FAQs — North Dakota Salary Paycheck Calculator

How do I use a North Dakota Salary Paycheck Calculator to estimate net pay?

Enter gross pay and pay frequency, your federal W-4 and NDW-R elections, plus any pre-/post-tax deductions. The calculator applies FICA, federal withholding, and North Dakota state withholding to produce per-paycheck and annual take-home estimates.

Does any North Dakota city take a local income tax from my paycheck?

No. North Dakota does not impose municipal wage-based income taxes. Your pay stub typically shows federal, state, FICA, and benefit/garnishment lines only.

Do employees pay North Dakota unemployment insurance from wages?

No. North Dakota UI is funded by employer contributions only. Employees will not see a state UI deduction on their pay stubs.

Which form changes my North Dakota state withholding?

Use NDW-R to set or update your state withholding elections—update after life events, address changes, or when you hold multiple jobs.

What salary makes me exempt from overtime in North Dakota?

North Dakota follows federal FLSA rules. Exempt status requires meeting the current federal salary threshold and the applicable duties tests; otherwise, overtime is due after 40 hours/week.

How are bonuses and commissions taxed on a North Dakota paycheck?

They’re subject to federal supplemental wage methods, FICA, and North Dakota state withholding. There is no local wage tax. Enter bonuses as supplemental pay to apply correct withholding.

Can I add a flat extra amount of North Dakota withholding each paycheck?

Yes. Request an additional state withholding amount on NDW-R. Add the same extra amount in the calculator to preview its impact on take-home and your year-end balance.

How do pre-tax benefits (401(k), HSA, FSA) affect my North Dakota paycheck?

Pre-tax benefits reduce federal and North Dakota taxable wages—and sometimes FICA—raising take-home pay. Enter them as pre-tax for accurate results.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions; qualified withdrawals may be tax-free later.

How do I handle overtime and shift differentials?

Input overtime hours and premium rates; the calculator adds them to gross pay and recalculates FICA, federal, and state withholding for the period.

What pay frequency should I select?

Use your employer’s actual schedule (weekly, biweekly, semimonthly, monthly). The calculator prorates wages and withholding per period and annualizes statutory limits like the Social Security wage base.

Why did my net increase mid-year without a raise?

You may have reached the Social Security wage base; Social Security withholding stops for the rest of the year while Medicare continues, increasing your net pay.

How are tips treated for North Dakota payroll?

Reported tips are taxable for FIT, FICA, and North Dakota withholding. Include tips in your estimate to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in North Dakota?

Yes—federally. Employees pay an extra 0.9% on wages above $200,000; employers do not match it. The calculator adds it automatically if applicable.

Do student employees ever avoid FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD amounts so the calculator can stop Social Security after the annual cap and continue Medicare, improving mid-year accuracy.

How are PTO payouts taxed?

PTO payouts are taxable wages subject to FIT, FICA, and North Dakota withholding. If paid separately, employers may use supplemental methods; model as supplemental wages for precision.

Can I claim exempt from North Dakota withholding?

Only if you meet state criteria (e.g., no ND tax liability last year and none expected this year). Otherwise, use standard NDW-R elections or add a specific extra amount.

Are charitable payroll deductions pre-tax?

Typically no; they are post-tax and do not reduce payroll taxable wages. Any deduction benefits are reconciled on your income tax return.

How are non-cash awards or imputed benefits handled?

Add the fair market value to taxable wages; the calculator withholds FIT, FICA, and ND state tax on the imputed amount while cash received remains unchanged.

What if I work partly outside North Dakota?

Withholding generally follows where wages are sourced. If you earn in another state, that state may require withholding; your ND return may allow credits for taxes paid elsewhere.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Statutory limits and employer processing timelines apply.

How can I avoid a large balance due at year-end?

Increase per-paycheck withholding (federal and state) via extra amounts on W-4 and NDW-R, adjust pre-tax contributions, or make estimated payments. Use the calculator to preview impacts first.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run one scenario with traditional (pre-tax) and another with Roth (post-tax) to see immediate net-pay differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid periods and new rate for remaining periods—then combine to project full-year taxes and take-home pay.

North Dakota Salary Paycheck Calculator