North Dakota Issues 2023 Unemployment Insurance Rates, Wage Base

North Dakota released its 2023 unemployment insurance tax rate schedule online.

The tax rates for 2023 will range from 0.08% to 1.25% for positive-rated employers and from 6.26% to 9.97% for negative-rated employers. For comparison, the tax rates in 2022 range from 0.08% to 1.13% for positive-rated employers and from 6.09% to 9.69% for negative-rated employers.

The tax rate for new construction employers will be 9.97% in 2023, up from 9.69% in 2022. All other new employers will either have a 1.13% rate if they had a positive account balance on Oct. 31, 2022, or a 6.26% rate if they ...