North Dakota Unemployment Tax Rules

Coverage: Same as under federal law.

Rates: 0.34% — 8.09% (2007); 1.6% (2007 new non-construction employer, positive balance); 5.18% (2007 new non-construction employer, negative balance);8.09% (2007 new construction industry employer)

Taxable Wage Limit: $21,300 for 2007.

Employee Withholding: None

Administration:

Job Service North Dakota
1000 East Divide Avenue
P.O. Box 5507
Bismarck, North Dakota 58506-5507
Telephone: 701-328-2814; 800-732-9787