North Dakota Employee Cost Calculator (2026)
Last updated: October 2026
North Dakota employers pay federal payroll taxes plus North Dakota unemployment insurance — 1% for new employers on the first $46,600.00 of each employee's wages. Use the calculator to see the total cost of a hire.
Total annual cost
$65,248.00
1.09× salary · $5,248.00 on top of wages
Monthly cost
$5,437.33
Loaded hourly cost
$31.37
Per hour actually worked
$32.62
| Wages | $60,000.00 |
| Social Security (6.2%) | $3,720.00 |
| Medicare (1.45%) | $870.00 |
| FUTA (federal unemployment) | $42.00 |
| State unemployment (SUTA) | $466.00 |
| Workers' comp | $150.00 |
| Total annual cost | $65,248.00 |
Estimates for planning purposes only. Not tax, legal or accounting advice. Confirm your rates with your state agency or a payroll professional.
North Dakota employer payroll taxes at a glance
| New employer SUTA rate | 1%6.07% for negative-balance new employers; new construction employers pay a flat 9.67% for 2026. |
| Experienced employer SUTA range | 0.07% – 9.67% |
| SUTA taxable wage base | $46,600.00Up from $45,100 in 2025 — set annually at 70% of the statewide average annual wage. |
| Max SUTA per employee per year | $466.00 |
| Paid family/medical leave program | No |
| State income tax on wages | Yes — employers withhold; not an employer cost |
| Source | North Dakota unemployment insurance agencyVerified 2026-10-11 |
What it costs to hire in North Dakota
Salary
$40,000.00
Total annual cost
$50,802.00
1.27× salary · SUTA $400.00
Salary
$60,000.00
Total annual cost
$73,048.00
1.22× salary · SUTA $466.00
Salary
$90,000.00
Total annual cost
$106,318.00
1.18× salary · SUTA $466.00
What's different about hiring in North Dakota
- North Dakota has one of the higher SUTA wage bases in the country ($46,600.00), so unemployment tax keeps applying well into each employee's salary.
- Experienced-employer SUTA rates in North Dakota can reach 9.67% for businesses with a history of layoffs — retention directly lowers your tax bill.
- Hiring remotely in another state? You generally owe SUTA in the state where the employee works — compare rates in neighboring states below.
Compare neighboring states
| State | New employer rate | Wage base | Max SUTA per employee |
|---|---|---|---|
| North Dakota | 1% | $46,600.00 | $466.00 |
| Montana | Varies | $47,300.00 | Varies |
| South Dakota | 1.2% | $15,000.00 | $180.00 |
| Minnesota | Varies | $44,000.00 | Varies |
Hiring outside the US?
Compare the cost of an international contractor or EOR employee before you commit to a US hire.
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Sources & methodology
- North Dakota unemployment insurance agency
- SSA — Social Security wage base
- IRS Topic 759 — FUTA
- Patriot Software — state unemployment tax rate chart
Last verified: 2026-10-11
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Tax rates are approximate — always verify with your state's revenue department.