North Dakota Payroll Compliance
Every rate, wage base, and threshold North Dakota employers need for 2026 — sourced from the Office of State Tax Commissioner and Job Service ND — including one of the lowest top income tax rates of any graduated-tax state in the country.
Minimum Wage & Hours
North Dakota’s minimum wage matches the federal floor of $7.25/hour with no state-level increase enacted. No North Dakota city or county sets its own minimum wage.
| Item | 2026 Value | Notes |
|---|---|---|
| State minimum wage | $7.25/hr | Matches the federal FLSA floor |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state daily overtime rule |
| Local wage ordinances | None | No North Dakota city or county sets its own minimum wage |
State Income Tax Withholding
North Dakota’s top marginal rate of 2.5% is tied with Arizona for the lowest of any state that still levies a personal income tax. North Dakota is also one of just five states running a genuine two-bracket system, and it includes the federal standard deduction in its income starting point.
| Item | 2026 Value | Notes |
|---|---|---|
| Bracket structure | 2 brackets | One of only 5 states nationwide with this structure |
| Top marginal rate | 2.5% | Tied with Arizona for the lowest top rate of any state with an income tax |
| Income starting point | Federal standard deduction included | North Dakota is one of a handful of states using this approach |
| Local income tax | None | No North Dakota city or county imposes one |
Unemployment Insurance (SUI)
North Dakota’s SUI wage base was approximately $45,100 in 2025; the exact 2026 figure had not been finalized in the sources available at the time of this writing.
| Item | Value | Notes |
|---|---|---|
| 2025 SUI wage base | $45,100 | 2026 figure not yet confirmed — verify via Job Service ND |
| Administering agency | Job Service North Dakota | Quarterly filing, standard schedule |