Arkansas and North Dakota Issue Revised Withholding Tables

The following two states have recently issued revised withholding tables:

Arkansas

Effective for wages paid on or after June 1, 2023, the Arkansas Division of Taxation has issued updated withholding tables, withholding formula, and withholding tables for low income wage earners. Also effective June 1, 2023, the Arkansas supplemental wage tax rate is reduced to 4.7% from 4.9%.

North Dakota

Effective for wages paid on or after January 1, 2023, the North Dakota State Tax Commission has issued revised wage bracket and percentage method withholding tables. The revisions are due to legislation that reduced the number of personal income tax brackets and lowered personal income tax rates. The tables should be used going forward. The supplemental wage tax rate remains 1.84% [North Dakota Income Tax Withholding Rates and Instructions, rev. May 2023].

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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.