North Dakota Employer Cost Calculator
Every US employer pays the same federal payroll taxes. What changes in North Dakota is the state unemployment charge, whether there is a paid leave contribution and the wage floor. The figures below are for the 2026 tax year and were checked against Job Service North Dakota on 2026-09-05.
North Dakota at a glance
- Unemployment wage base
- $46,600
- New-employer rate
- 1.00% for positive-balance employers
- Employer paid leave
- No state scheme; the employer pays nothing
- Minimum wage
- Federal $7.25
Work out the employer cost of a North Dakota salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top. The page opens on a $100,000 worked example; change the salary to price your own role.
Gross base pay before tax. Change it to price your own role.
Amount in USD- Federal taxes
- $7,692
- North Dakota charges
- $466
- Total employer taxes
- $8,158
- Total cost of employment
- $108,158 a year, 8.2% on top of salary
| Charge | Basis | Per year |
|---|---|---|
| Social SecurityFederal | 6.2% of the first $184,500 | $6,200 |
| MedicareFederal | 1.45% of all pay, with no ceiling | $1,450 |
| Federal unemployment taxFederal | 0.6% of the first $7,000 after the full state credit | $42 |
| State unemployment insuranceNorth Dakota | 1% of the first $46,600 | $466 |
| Total employer taxes | $8,158 | |
Unemployment rate used: Planning assumption: the published new-employer rate of 1% on the first $46,600. The rate an Employer of Record is actually charged depends on its own account history in the state. Your own rate is set by the state once the account has a claims history, so ask your provider which rate it has been assigned.
- Planning assumption: the published new-employer rate of 1% on the first $46,600. The rate an Employer of Record is actually charged depends on its own account history in the state.
Workers' compensation depends on the occupation class code, the payroll and the insurer or state fund, so it is a conditional, occupation-dependent cost and is not included in this estimate. Local employer taxes may apply depending on the work location.
What changes in North Dakota?
Social Security, Medicare and federal unemployment tax are identical in every state and come to $4,632 on the $100,000 example. What North Dakota adds on top is $466, made up of the lines below.
- State unemployment insurance: 1% of the first $46,600, $466 a year.
- Minimum wage: Federal $7.25. This does not change the employer tax, but it sets the floor for the salary you can enter above.
Federal floor and North Dakota charges, separated
Open a line to see what makes it up and the source behind it, on the $60,000 salary above.
The same employee at other salaries
| Salary | Federal | North Dakota | Total employer taxes | Share of salary |
|---|---|---|---|---|
| $30,000 | $2,337 | $300 | $2,637 | 8.8% |
| $60,000 | $4,632 | $466 | $5,098 | 8.5% |
| $100,000 | $7,692 | $466 | $8,158 | 8.2% |
| $150,000 | $11,517 | $466 | $11,983 | 8.0% |
| $250,000 | $15,106 | $466 | $15,572 | 6.2% |
The share of salary falls as pay rises because unemployment tax stops once the wage base is reached, while Medicare keeps running on every dollar.
The federal floor, identical in every state
- Social security
- 6.2% on the first $184,500 of pay
- Medicare
- 1.45% with no cap (a further 0.9% is employee-paid above $200,000)
- Federal unemployment
- 6.0% gross, 0.6% after the full state credit, on the first $7,000
Source: IRS Publication 15 (2026) and the Social Security Administration. Reviewed 2026-09-05. State figures: Job Service North Dakota, reviewed 2026-09-06. This page is general information, not legal or tax advice. See our methodology.
Where these figures come from
Each line says who published the figure and how firm it is. We never blend an official figure with an estimate.
| Figure | Published by | Kind of source | How firm |
|---|---|---|---|
| Unemployment wage base and rate | Job Service North Dakota | Official government figures | Confirmed on the official page |
| Employer paid leave | Job Service North Dakota | Official government figures | Nothing to pay in this state |
| Minimum wage | Job Service North Dakota | Official government figures | Confirmed on the official page |
| Federal payroll taxes | IRS Publication 15 (2026) and the Social Security Administration | Official government figures | Confirmed on the official page |
Unemployment wage base and rate
Employer paid leave
Minimum wage
Hiring in North Dakota through a provider
The taxes above are the same whichever provider you use. What differs is the monthly fee and whether the provider is already registered in North Dakota.
Other states we cover in detail
Compare other Midwest states
Same US Census region as North Dakota.
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $5,098 a year, of which $4,632 is federal and $466 is charged by North Dakota. Provider fees, benefits and workers compensation sit on top of that.
North Dakota charges a new employer 1% on the first $46,600 of each employee's pay.
No state paid leave or disability scheme.
Federal $7.25. A county or city inside the state can set a higher floor, so check the local rate for the exact work location before you set pay.
Yes. Most international providers hold registrations in all 50 states, but registration and the first payroll run in a new state can take a couple of weeks, so confirm the provider is already set up in North Dakota before signing.