North Dakota (ND) – 2019

North Dakota

Minimum WageNorth DakotaFederal
Minimum Wage$7.25$7.25
Minimum Cash Wage (Tipped Employee)$4.86$2.13
Maximum Tip Credit$2.3925$5.12
State Income TaxNorth DakotaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate1.84%
Unemployment InsuranceNorth DakotaFederal
Maximum 2019 Taxable Earnings (Increased from $35,500 in 2018)$36,400
Employee 2019 DeductionNone
Employer 2019 Tax Rates0.15 – 9.75%
Standard 2019 New Employer Rate1.21%
Voluntary Contribution PermittedYes

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
FUTA (EMPLOYER-PAID)Federal
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

North Dakota State Resources

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