Northern Mariana Islands Payroll

Past Northern Mariana Islands tax ratesSelect state

Northern Mariana Islands Payroll Topics

Use the Northern Mariana Islands paycheck calculators to see the taxes on your paycheck. For employer tax calculations, use PaycheckCity Payroll.

Northern Mariana Islands Tax Information

Withholding Requirements

  • Register as an employer on the CNMI Department of Commerce website

  • Employee's Withholding Tax Exemption Certificate

    : There is no personal income tax in the Northern Mariana Islands

  • Withholding Method

    : Formula

  • Supplemental Wage / Bonus Rate

    : Percentage Method

Local Occupational Taxes

  • None

Northern Mariana Unemployment Insurance (SUI)

  • None

Northern Mariana Disability Insurance (SDI)

  • None

Northern Mariana Family Leave Insurance (FLI)

  • None

Northern Mariana Labor Laws

  • Northern Mariana Minimum Wage

    : $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)

  • Northern Mariana Termination Pay

    : no provision

Northern Mariana New Hire Reporting

  • Northern Mariana New Hire Reporting
  • Commonwealth of the Northern Mariana Islands
    Office of the Attorney General
    2nd Floor Hon. Juan A. Sablan Memorial Bldg
    Caller Box 10007, Capitol Hill
    Saipan, MP 96950
  • Phone: 670-237-7500
  • Fax: 670-664-2349

Remit Withholding for Child Support to

Northern Mariana Reciprocal States

  • None
Back to top
Back to top
Updated April 2023These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
GuamPrev: Guam Payroll
US Virgin IslandsNext: US Virgin Islands Payroll

Latest Payroll Insights

See all insights

Tax Day 2023 and how to get an extension from the IRS

Tax Day is on Tuesday, Apr 18, 2023. Not ready to file? Submit an electronic request to the IRS for an extension ASAP!)

Understanding the Earned Income Tax Credit

The EITC, also known as EIC, is a tax credit provided to lower income workers to help offset the basic living expenses. Here's how to know if you're eligible.)

4 Mistakes Small Businesses Should Avoid

Making mistakes is a part of starting a business, but knowing what mistakes to avoid will help small business owners in their long-term journey to success. Here are four mistakes small business owners should avoid.)

More insights