North Dakota releases 2018 withholding tables

North Dakota has released its 2018 withholding tables for employers. The tables are available at http://www.nd.gov/tax/withholding/pubs. 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.)

Visit our News Library to read more news stories.