North Dakota releases 2018 withholding tables

North Dakota has released its 2018 withholding tables for employers. The tables are available at The tables were delayed due to the Tax Cuts and Jobs Act (P.L. 115-97).
Employers do not have to make any withholding adjustments for wages already paid in 2018. The supplemental wage rate remains 1.84%. All of the tables will be reproduced in the Payroll Management Guide at 7618 and 7619 in a future release. (North Dakota State Tax Commissioner’s Office, Notice, February 26, 2018; 2018 North Dakota Income Tax Withholding, Rates and Instructions for Wages Paid in 2018, February 2018.)

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