By Payroll and Entitlements Editorial Staff
North Dakota’s 2021 contribution rates will range from 0.08% to 1.13% for positive-balance employers and from 6.09% to 9.69% for negative-balance employers. The new employer rate for positive-balance nonconstruction employers will be 1.02% and the new employer rate for negative-balance nonconstruction employers will be 6.09%. The new employer rate for both positive-balance and negative-balance construction employers will be 9.69%. The 2021 taxable wage base is $38,500 (JSND Communication).
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