North Dakota · 2026 employer costs
How much does an employee cost in North Dakota?
North Dakota withholds state income tax from employee pay, but that's not an employer cost. What actually lands on the employer side is federal Social Security and Medicare plus North Dakota's own unemployment insurance rate and wage base. Below is a 2026 estimate for a $60,000 hire, and the full calculator to run your own numbers.
A $60,000 North Dakota employee costs about
$65,098
in mandatory employer costs alone — before any optional benefits.
- New-employer SUI: 1% (non-construction) or 9.67% (construction) on the first $46,600 of wages.
- Standard FUTA rate applies: 0.6% — this state is not projected to face a federal credit reduction for 2026.
- State income tax is withheld from the employee's wages, not paid directly by the employer.
- This rate was checked directly against the Job Service North Dakota (2026 UI Tax Rate Schedules), current as of 2026-09-23.
Positive-balance new-employer rates: 1.00% for non-construction and 9.67% for construction. A new employer whose account runs a negative balance pays 6.07% (non-construction) instead.
What you’d pay this person — before taxes or benefits.
Used only for employer-size rules. The estimate below is for one new hire.
Health insurance, 401(k) match, bonus, and more. Off by default.
2026 calculation assumptions▾
Source: SSA / IRS
Source: IRS
Source: IRS / U.S. Dept. of Labor
Positive-balance new-employer rates: 1.00% for non-construction and 9.67% for construction. A new employer whose account runs a negative balance pays 6.07% (non-construction) instead.
Source: Job Service North Dakota (2026 UI Tax Rate Schedules)
This estimate assumes your business is a new employer (not yet experience-rated) for unemployment insurance purposes. An established business’s actual SUI rate may be higher or lower depending on its claims history. “Current employees” is used only to check headcount-based thresholds (paid sick leave tiers, the ACA’s 50-employee mark) — it doesn’t change the tax rates themselves.
Reverse the question
Not “what will it cost?” — what can I afford?
Enter what your business can put toward one new hire each month, all-in. We’ll work backward through ND payroll taxes to the highest salary it supports.
Estimated affordable salary
$77,558
per year