North Dakota Nanny Tax Guide
North Dakota has one of the lowest income tax burdens in the country, with the first $44,725 exempt from tax and a maximum rate of just 2.95%. No disability or paid leave requirements apply.
Minimum Wage
$7.25/hour (federal)
SUTA Rate Range
0.08% - 9.41%
Key Things to Know
- Very low state income tax (0% - 2.95%)
- First $44,725 is exempt from state tax
- Uses federal minimum wage
- High SUI wage base ($43,800)
North Dakota Employer Requirements
State Income Tax
North Dakota's income tax is very low: 0% on first $44,725, 1.95% on $44,725-$225,975, and 2.95% above. Most household employees owe little or no state tax.
State Unemployment Insurance
Employers pay SUI tax on the first $43,800 of wages. New employer rate is 1.07%, with rates ranging from 0.08% to 9.41% based on experience.
Workers' Compensation
North Dakota requires workers' compensation through the state-run Workforce Safety & Insurance fund.
What will it cost?
Wondering what you'll actually owe as a North Dakota employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
Learn More
Nanny Tax Calculator
See exactly what you'll owe in taxes for your situation.
2026 Tax Deadline Calendar
All quarterly deadlines for North Dakota and federal taxes.
Complete Guide to Nanny Taxes
Everything you need to know about household employment taxes.
Nanny Cost by State
Compare North Dakota employer costs to all 50 states.
NannyKeeper handles North Dakota taxes automatically
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