Taxable Wage Base
$43,800
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.08% – 10.62%
Experience-rated range for eligible employers
New Employer Rate
1.08%
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
Protest Deadline
30 days
Days from notice receipt to file a protest with North Dakota Job Service
§ compliance & regulatory profile
Beyond SUI
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.
Workers CompMonopolistic state — purchase WC from the state fundOSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
North Dakota Job Service
§ context
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 1.08% before experience rating applies. Once rated, North Dakota SUI rates range from 0.08% to 10.62%.
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.
Got a North Dakota SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.