Employer Tax Contributions

Tax Type	Rate (Employer Portion)	Base
Social Security	6.2%	Up to $176,100 of wages
Medicare	1.45%	All wages
CNMI Income Tax Withholding	Varies (progressive rates)	Employee wages

Filing & Compliance

• Employers must remit withheld income taxes to the CNMI Division of Revenue and Taxation, typically monthly or quarterly.
• Employers are responsible for calculating, withholding, and remitting both employer and employee portions of CNMI Social Security contributions to the CNMI Social Security Agency regularly, usually quarterly.
• Form 941 (Employer's Quarterly Federal Tax Return) is due quarterly by the last day of the month following the end of the quarter (e.g., Q1 by April 30, Q2 by July 31, Q3 by October 31, Q4 by January 31 of the next year).

In the Northern Mariana Islands, employers withhold taxes from employee wages for both federal and local taxes. These include Social Security, Medicare, and Northern Mariana Islands Territorial Income Tax.

Federal Taxes

• Social Security Tax: 6.2% of the employee's gross wages up to a limit of $176,100 for 2025.
• Medicare Tax: 1.45% of the employee's gross wages, with no wage base limit. An Additional Medicare Tax of 0.9% applies to wages above $200,000 for single filers, $250,000 for joint filers, and $125,000 for married filing separately.

Northern Mariana Islands Territorial Income Tax (NMTIT)

NMTIT uses the same tax rates and standard deduction amounts as the federal income tax system for the respective year. The standard deduction amounts for 2025 are:

• Single filers: $15,000
• Married filing jointly: $30,000
• Head of Household: $22,500

Form W-2CM

Employers must file Form W-2CM with the CNMI Division of Revenue and Taxation by February 28, 2025. Copies must also be provided to employees by January 31, 2025, and to the Social Security Administration by January 31, 2025.

Other Considerations

• Federal Income Tax Withholding: Employers also withhold federal income tax based on the employee's Form W-4.
• Household and Election Workers: Specific rules apply to the taxation of household employees (earning $2,800 or more in 2025) and election workers (earning $2,400 or more in 2025).

It is important to note that this information is current as of February 5, 2025, and may be subject to change. Consulting a qualified tax professional is always recommended for the most accurate and up-to-date guidance.