State SUI Directory

North Dakota

ND

SUI / SUTA Rate Data — 2026

Source: North Dakota Job Service

Taxable Wage Base
$43,800
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.08% – 9.69%
Experience-rated range for eligible employers
New Employer Rate
1.13%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
State Agency
North Dakota Job Service
Agency responsible for administering unemployment insurance
Official Agency Website
North Dakota Job Service
Visit Agency →

About North Dakota SUI Rates

North Dakota employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $43,800of each employee's wages per year. New employers start at a rate of 1.13% before experience rating applies. Once rated, North Dakota SUI rates range from 0.08% to 9.69%.

Voluntary Contribution Opportunity: North Dakota allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact North Dakota Job Service for details.

SUI rates are set annually by North Dakota Job Servicebased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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