Employers in North Dakota must comply with these unemployment tax rules.
Coverage: Same as under federal law
Rates: 0.17% to 9.78% for 2013; 1.25% for nonconstruction new employers with positive balances; 9.78% for new construction employers
Taxable Wage Limit: $31,800 for 2013
Employee Withholding: None
Administration:
Job Service of North Dakota
P.O. Box 5507
Bismarck, North Dakota 58506-5507
Telephone: (701) 328-2814