nd.gov - The Official Portal for North Dakota State Government   North Dakota: Legendary. Follow the trail of legends
commerce department header commerce department secondary header
top of menu background
spacer graphic
spacer graphicStarting a Business?spacer graphicRelocating or Expanding?spacer graphicNeed Assistance?
spacer graphic
spacer graphicHome
spacer graphicNews Center
spacer graphicData Center
spacer graphicQuick Facts
spacer graphicMaps of ND
spacer graphicAmbassadors
spacer graphicCommerce Dept
spacer graphicContact Us
 North Dakota Department of Commerce
 1600 E. Century Ave. Suite 2
 Bismarck, ND 58503

Unemployment Insurance Rates

New Employer Rate

Non-Construction:  1.87 percent (maximum wage cap 2006 - $20,300)

New Employers are:  Non-Construction covered after June 30, 2004

When employers become liable for unemployment insurance, they are classified as “new employers” and are assigned a new employer rate.  Tax rates are re-determined for each calendar year based on the employer’s history as of the preceding October.

If prior to October, then “non-construction” employers have at least six quarters of coverage and they are classified as “experience-rated employers” beginning that calendar year.  Otherwise they continue as “new employers.”  Experience-rated employers are assigned rates based on their record of unemployment insurance taxes paid and benefits charged.

The rates vary each year depending on the employer’s individual history and the condition of the state’s unemployment compensation trust fund.  The maximum amount of each worker’s wages subject to taxation each year is 70 percent of the statewide average annual payroll.  The 2006 Taxable Wage Base is $20,300.

Related Links:

Job Service North Dakota

PrivacySecurityW3C AAW3C CSSW3C HTML