North Dakota (ND) – 2018
North Dakota
| Minimum Wage | North Dakota | Federal |
|---|---|---|
| Minimum Wage | $7.25 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $4.86 | $2.13 |
| Maximum Tip Credit | $2.3925 | $5.12 |
| State Income Tax | North Dakota | Federal |
| Wage Withholding | Tables | |
| Supplemental Wage / Bonus Rate | 1.84% | |
| Unemployment Insurance | North Dakota | Federal |
| Maximum 2018 Taxable Earnings (Increased from $35,100 in 2017) | $35,500 | |
| Employee 2018 Deduction | None | |
| Employer 2018 Tax Rates | 0.30 – 10.74% | |
| Standard 2018 New Employer Rate | 1.70% | |
| Voluntary Contribution Permitted | Yes |
Federal (FED) – 2018
| Minimum Wage | Federal |
|---|---|
| Youth Minimum Wage | $4.25 |
| Maximum Tip Credit | $5.12 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.90% |
| Employee / Employer Tax Rate (Unchanged from 2017) | 1.45% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Employee / Employer Tax Rate (Unchanged from 2017) | 6.20% |
| Maximum Taxable Earnings (Increased from $127,200 in 2017) | $128,400 |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | 0.60% |
| Maximum Credit | 5.40% |
| Percent of Taxable Wages | 6.00% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017) | $6,900 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017) | $3,450 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Decreased from 39.6% in 2017) | 37% |
| Flat Rate Withholding Method (Decreased from 25% in 2017) | 22% |
North Dakota State Resources
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