Unemployment Insurance
This section of JobsND.com is designed to help you comply with North Dakota Unemployment Insurance law and promote understanding of the law and its requirements.
2003 Unemployment Insurance Tax Rate Schedules
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% |