North Dakota · 2026 planning data

North Dakota SUTA rate and employer cost for 2026

North Dakota's sourced 2026 unemployment-insurance model uses a taxable wage base of $46,600 per employee and a 1.00% standard new-employer rate. The assigned rate can differ after an acquisition, experience rating, industry classification, or state assessment.

Calculate a North Dakota estimate

How the North Dakota SUTA line is estimated

State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $46,600, the planning calculation is:

The standard sourced new-employer rate in the EmployerCost model is 1.00%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.

What changes the real employer cost

• North Dakota's 2026 new non-construction employer rate is 1.00% on the first $46,600 of wages.
• New construction employers are assigned 9.67%; use the custom-rate option when that classification applies.
• Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
• Workers compensation depends on class code, carrier, payroll exposure, and employer history.
• Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.

Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.

North Dakota employer cost questions

What is the North Dakota SUTA wage base for 2026?

The sourced taxable wage base used by EmployerCost is $46,600 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.

What rate should a new North Dakota employer use?

The standard sourced new-employer rate in the EmployerCost model is 1.00%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.

Is SUTA the full cost of a North Dakota employee?

No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The North Dakota calculator keeps uncertain items as ranges.

Official sources

• Job Service North Dakota 2026 UI tax rate schedules
• U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026

Verified against official sources July 30, 2026.

General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.