Employee Cost: North Dakota vs Oklahoma (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Oklahoma saves $59/employee/year

$65,804 in North Dakota vs $65,745 in Oklahoma

North Dakota

$65,804

1.1x salary

Oklahoma

$65,745

1.1x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component ND OK Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $464 $405 +$59
Workers' Compensation $708 $708
Total Employer Cost $65,804 $65,745 +$59

Tax Rate Comparison

Rate North Dakota Oklahoma
SUTA Rate Range 0.08% – 9.75% 0.1% – 5.5%
SUTA Typical Rate 1.06% 1.5%
SUTA Wage Base $43,800 $27,000
Workers' Comp Rate 1.18% 1.18%
State Income Tax Yes Yes

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Oklahoma over North Dakota saves $59 per employee per year in employer-side payroll costs alone. For a team of 10, that's $593 annually.

The biggest difference comes from SUTA (state unemployment tax) — North Dakota charges 1.06% vs Oklahoma's 1.5%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary ND Total OK Total Difference
$30,000 $33,009 $33,096 -$87
$40,000 $43,998 $43,979 +$19
$50,000 $54,921 $54,862 +$59
$60,000 $65,804 $65,745 +$59
$75,000 $82,129 $82,070 +$59
$100,000 $109,336 $109,277 +$59
$125,000 $136,544 $136,485 +$59
$150,000 $163,751 $163,692 +$59

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of ND.

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