Employee Contributions

Employee Contributions. Except as provided in 3 CMC § 3505, there is hereby imposed on the income of every employee a tax equal to the following percentages of wages received by him with respect to employment subject to this division: (a) With respect to wages paid from January 1, 1976, through June 30, 1976, the rate shall be one percent; and (b) With respect to wages paid from July 1, 1976, through June 30, 1977, the rate shall be 1.5 percent; and (c) With respect to wages paid from July 1, 1977, through December 31, 1977, the rate shall be two percent; and (d) With respect to wages paid from January 1, 1978, through December 31, 1978, the rate shall be 2.7 percent; and (e) With respect to wages paid from January 1, 1979, through December 31, 1979, the rate shall be 3.9 percent; and (f) With respect to wages paid from January 1, 1980, and thereafter, the rate shall be 5.1 percent. Source: DL 5-12, § 1; amended by DL 5-25, § 6; PL 2-6, §§ 4, 7.