State unemployment tax (SUTA)
- Wage base
- $46,600 per employee a year
- New-employer rate
- 1.00%
- Construction
- 9.67%for new construction employers
Job Service ND, 2026 rate schedules: non-construction new employers pay 1.00% with a positive balance or 6.07% with a negative balance. Construction employers: 9.67%.
Per tech, a year 9.67% × $46,600 = $4,506At the construction rate, for a plumber paid the state median ($30.56 × 2,080 h = $63,565). The calculator uses the rate alone.
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