2003 Taxable Wage Base: $18,000
(this amount is set annually and is 70% of a statewide average wage)
New Employer Rate
Non-Construction: 2.08%
Construction: 10.09%
New Employers are:
Non-Construction covered after June 30, 2001
Construction covered after June 30, 2000
Actual tax rates may differ from those shown on the tables due to the application of NDCC 52-04-05(3) (a) (rate reduction).
Positive Tax Rate Table
Reserve Ratio Rate
-0.54% and less 1.39%
-0.53% to +0.44% 1.29%
+0.45% to +0.90% 1.19%
+0.91% to +1.25% 1.09%
+1.26% to +1.44% 0.99%
+1.45% to +1.94% 0.89%
+1.95% to +2.36% 0.79%
+2.37% to +2.83% 0.69%
+2.84% to +4.19% 0.59%
+4.20% and over 0.49%
Negative Tax Rate Table
Reserve Ratio Rate
-29.56% and less 10.09%
-29.55% to -19.51% 9.69%
-19.50% to -12.00% 9.29%
-11.99% to -7.68% 8.89%
-7.67% to -6.82% 8.49%
-6.81% to -4.47% 8.09%
-4.46% to -2.53% 7.69%
-2.52% to -0.45% 7.29%
-0.44% to +2.24% 6.89%
+2.25% and over 6.49%