North Dakota issues new withholding tables

The North Dakota Tax Commissioner released new income tax withholding tables together with the instruction booklet for employers. The information reflects the reduction in income tax rates approved by the Governor (see Payroll Management Guide Report Letter 2404, dated May 5, 2015). The changes in rates, including individual income tax withholding tables that employers utilize, may be found on the Office of State Tax Commissioner’s website –

The percentage method tables are reproduced in this Report Letter on pages 6-8.

Employers are not required to adjust the state withholding for paychecks issued prior to the release of the updated information. However, the state encourages employers to use the revised withholding tables going forward for the remainder of 2015. Revised estimated tax forms have also been posted. All of the tables are reproduced in this Report at ¶7618 and ¶7619.

The supplemental wage rate is reduced to 2.05%. (North Dakota Tax Commissioner Release, June 9, 2015;

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