North Dakota (ND) – 2021

North Dakota

Minimum WageNorth DakotaFederal
Minimum Wage$7.25$7.25
Minimum Cash Wage (Tipped Employee)$4.86$2.13
Maximum Tip Credit$2.39$5.12
State Income TaxNorth DakotaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate1.84%
Unemployment InsuranceNorth DakotaFederal
Maximum 2021 Taxable Earnings $38,500 (Increased from $37,900 in 2020)$37,900
Employee 2021 DeductionNone
Employer 2021 Tax Rates0.08 – 9.69%
Standard 2021 New Employer Rate1.02%
Voluntary Contribution PermittedYes

Federal (FED) – 2021

Minimum WageFederal
Minimum Wage$7.25
Minimum Cash Wage (Tipped Employee)$2.13
Maximum Tip Credit$5.12
Youth Minimum Wage$4.25
Maximum Taxable EarningsNo Limit
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable Earnings (Increased from $137,700 in 2020)$142,800
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Maximum Taxable Earnings$7,000
Percent of Taxable Wages6.00%
Maximum Credit5.40%
Normal Net Tax0.60%
Health Savings AccountsFederal
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,550 in 2020)$3,600
Family Contribution Limit (Employee / Employer) (Increased from $7,100 in 2020)$7,200
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2020)$1,000
Pension PlansFederal
Contribution Limit – 401(k) & 403(b) plans (Unchanged from 2020)$19,500
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Supplemental Wage / Bonus RatesFederal
Flat Rate Withholding Method (Unchanged from 2020)22%
Pay over $1 Million (Unchanged from 2020)37%

North Dakota State Resources

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