North Dakota paychecks in 2026: what changed
North Dakota's 2026 withholding uses two rates above a tax-free first slice.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Rates: 1.95% and 2.5%.
- Tax-free first slice in the annual table: $57,625 for Single, $57,500 for Married filing jointly and $78,475 for Head of household.
- Pre-2020 W-4 allowance: $5,050 a year ($97 a week).
- Minimum wage: $7.25, with a $4.86 cash wage for tipped employees.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 North Dakota paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- North Dakota Office of State Tax Commissioner — Income Tax Withholding Rates and Instructions, For wages paid in 2026 — relies on the federal Form W-4; Section 1 (W-4 before 2020): allowance $97 weekly, $194 bi-weekly, $210 semi-monthly, $420 monthly, Tables 1–8, worked example $1,800 weekly single 2 allowances → $10; Section 2 (W-4 for 2020 and after, or no W-4 = single): annual percentage method, 1.95% and 2.50%, round to nearest dollar; supplemental wages 1.50%
- North Dakota Office of State Tax Commissioner — Guideline: Income Tax Withholding and Information Returns — wages as defined in I.R.C. § 3401; withholding based on the employee's federal Form W-4; reciprocity exemption with Form NDW-R
- North Dakota Office of State Tax Commissioner — Income Tax Withholding — North Dakota relies on the federal Form W-4; links to the 2026 rates booklet and Form NDW-R
- North Dakota Office of State Tax Commissioner — Form NDW-R, Reciprocity Exemption from Withholding — for residents of the two reciprocity states who work in North Dakota
- N.D.C.C. § 34-06-22 — State minimum wage rate — $7.25 an hour effective July 24, 2009
- N.D. Admin. Code ch. 46-02-07 — North Dakota Minimum Wage and Work Conditions Order — tip credit of 33% of the minimum wage for employees who customarily receive more than $30 a month in tips; overtime at 1.5× over 40 hours a week; pay stub each pay period
- North Dakota Department of Labor and Human Rights — Wage and Hour FAQ — tipped employee minimum direct wage $4.86 an hour; final wages due on the next regularly scheduled payday; pay at least once each calendar month
- U.S. Department of Labor — Minimum Wages for Tipped Employees — North Dakota: $7.25 combined rate, tip credit 33% ($2.39), cash wage $4.86; tipped = more than $30 a month
- N.D.C.C. ch. 34-14 — Wage collection — § 34-14-02 pay at least once each calendar month on regular paydays; § 34-14-03 wages of separated employees due at the regular paydays; § 34-14-09 wage claims of $125 to $15,000 filed within two years