How a North Dakota paycheck is built
Every North Dakota worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
North Dakota adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the ND Office of State Tax Commissioner.
What changed recently in North Dakota
- No major rate change for 2025-2026.
- Standard deduction tied to federal.
- No state PFL or SDI.
North Dakota payroll quirks workers should know
- ND-W4 form for state withholding.
- No local income tax.
Example breakdown
A hypothetical North Dakota worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
| Gross (bi-weekly) | $2,500.00 |
| Federal income tax | -$216.15 |
| Social Security (6.2%) | -$155.00 |
| Medicare (1.45%) | -$36.25 |
| North Dakota state tax | -$137.50 |
| Estimated take-home | $1,955.10 |
Run your own numbers in the North Dakota paycheck calculator.