North Dakota (ND) – 2022
North Dakota
| Minimum Wage | North Dakota | Federal |
|---|---|---|
| Minimum Wage | $7.25 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $4.86 | |
| Maximum Tip Credit | $2.39 | |
| State Income Tax | North Dakota | Federal |
| Wage Withholding | Tables | |
| Supplemental Wage / Bonus Rate | 1.84% | |
| Unemployment Insurance | North Dakota | Federal |
| Maximum 2022 Taxable Earnings (Decreased from $38,500 in 2021) | $38,400 | |
| Employee 2022 Deduction | None | |
| Employer 2022 Tax Rates | 0.08 – 9.69% | |
| Standard 2022 New Employer Rate | 1.02% | |
| Voluntary Contribution Permitted | Yes |
Federal (FED) – 2022
| Minimum Wage | Federal |
|---|---|
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Medicare Rate | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 2.35% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Maximum Taxable Earnings (Increased from $142,800 in 2021) | $147,000 |
| Employee / Employer Tax Rate (Unchanged from 2019) | 6.20% |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021) | $1,000 |
| Pension Plans | Federal |
| Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019) | $6,500 |
| Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021) | $20,500 |
North Dakota State Resources
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