Payroll Services in Saipan
Fully managed payroll in Saipan and across the Northern Mariana Islands: NMTIT and the CNMI wage and salary tax withheld, Social Security and Medicare to the 2026 wage base, quarterly OS-3705 returns and W-2CM forms at year end, with a named specialist a phone call away.
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What payroll in Saipan actually involves
Saipan is the capital island of the Commonwealth of the Northern Mariana Islands (CNMI), and its payroll mixes US and local rules. Social Security and Medicare apply as in the states, income tax goes to the CNMI rather than the IRS, and a local wage and salary tax is withheld as well.
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Calculate Your Employee Costs in Saipan
Enter a gross annual salary to see the employer payroll taxes for an employee in Saipan in 2026: 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages. NMTIT and the CNMI wage and salary tax come out of the employee’s pay, and there is no unemployment tax to add.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertSaipan
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Employer Costs in Saipan Explained
An employee in Saipan costs 7.65% on top of salary in Social Security and Medicare, up to the $184,500 Social Security wage base, and less above it: at $250,000 it is 6.03%. Both CNMI income taxes come out of the employee’s pay and there is no unemployment tax, so workers’ compensation insurance is the only other statutory cost. Here’s the breakdown.
The CNMI counts as part of the United States for Social Security and Medicare. Employers withhold 6.2% Social Security on wages up to $184,500 in 2026 and 1.45% Medicare on all wages, and pay the same amounts again, 7.65% in total up to the wage base. Employees also pay an extra 0.9% Medicare on wages above $200,000, with no employer match. Residents of the Philippines working in the CNMI are covered too, unless they hold H-2 status or another exemption applies. The taxes are deposited with the IRS and reported quarterly on Form 941.
The Federal Unemployment Tax Act does not apply to employers in the CNMI, and the Commonwealth has no unemployment insurance program, so payroll carries no unemployment tax.
Income tax in the CNMI is the Northern Marianas Territorial Income Tax (NMTIT): the US Internal Revenue Code adopted as local law, with the CNMI in place of the United States, at the same rates from 10% to 37%. Employers withhold it from wages as they would federal income tax and pay it to the CNMI Division of Revenue and Taxation instead of the IRS.
Employees also owe the CNMI wage and salary tax on their total wages for the year, and it is not charged band by band: the rate for the employee’s band applies to all of their wages, from 2% on $1,001 to $5,000 up to 9% above $50,000, with no tax up to $1,000. Employers withhold it from each paycheck, and employees credit it against NMTIT on CNMI income in their annual return, due by 15 April.
The federal minimum wage of $7.25 an hour applies in the CNMI, or $15,080 a year for full-time work. Non-exempt employees earn overtime at 1.5 times their regular rate for hours over 40 in a week, under both the Fair Labor Standards Act and the CNMI’s own wage and hour law.
Employers that hire foreign workers can use the CW-1 visa, a category for the CNMI only that runs until 31 December 2029. CW-1 employers need a temporary labor certification from the US Department of Labor, must use E-Verify and file a semiannual report on Form I-129CWR, and pay the worker’s return transport if they end the employment early.
For an employee on $60,000 a year, the employer pays $3,720 in Social Security and $870 in Medicare: $64,590 in total, 7.65% on top of salary. At $250,000 Social Security stops at the $184,500 wage base, the employer pays $15,064 and the cost falls to 6.03%. Workers’ compensation premiums depend on the insurer and the type of work and come on top.
From the same $60,000 the employee pays $4,590 in Social Security and Medicare and $5,400 in wage and salary tax, 9% of all wages because they are above $50,000. NMTIT is withheld as well, and the wage and salary tax is credited against it when the employee files.
The Commonwealth Workers’ Compensation Law requires almost every employer to insure the payment of compensation with an insurer authorised to write casualty insurance in the CNMI, to file a certificate of compliance within 30 days of becoming an employer and to post a notice at each workplace. An employer that fails to insure can be fined up to $100 for each day the failure continues.
Every new employee completes Form I-9. After the year end, employers give each employee a Form W-2CM by 31 January, or the next business day, and send Copy A to the Social Security Administration with Form W-3SS. Copy 1 goes to the Division of Revenue and Taxation by the end of February with Form OS-3710, which reconciles the quarterly OS-3705 returns. The W-2CM also records each employee’s work location, days worked outside the CNMI, citizenship, industry and occupation codes and visa type.
Payroll taxes in Saipan, 2026
| Tax | Employer | Employee | Applies to |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | Wages up to $184,500 in 2026 |
| Medicare | 1.45% | 1.45% | All wages |
| Additional Medicare | — | 0.9% | Wages above $200,000 |
| Federal unemployment tax (FUTA) | Does not apply | — | Not levied in the CNMI |
| NMTIT | — | 10% to 37% | Withheld for the Division of Revenue and Taxation |
| CNMI wage and salary tax | — | 2% to 9% | One rate on all yearly wages, set by band |
| Minimum wage | $7.25 an hour | — | Federal minimum |
CNMI wage and salary tax by yearly wages
| Total yearly wages | Rate on all wages | Tax at the top of the band |
|---|---|---|
| Up to $1,000 | None | $0 |
| $1,001 to $5,000 | 2% | $100 |
| $5,001 to $7,000 | 3% | $210 |
| $7,001 to $15,000 | 4% | $600 |
| $15,001 to $22,000 | 5% | $1,100 |
| $22,001 to $30,000 | 6% | $1,800 |
| $30,001 to $40,000 | 7% | $2,800 |
| $40,001 to $50,000 | 8% | $4,000 |
| Over $50,000 | 9% | $5,400 on $60,000 |
Employer cost of annual salaries in Saipan, 2026
| Annual salary | Social Security | Medicare | Annual cost | On top of salary |
|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $32,295 | 7.65% |
| $60,000 | $3,720 | $870 | $64,590 | 7.65% |
| $250,000 | $11,439 | $3,625 | $265,064 | 6.03% |
The wage and salary tax applies one rate to all of an employee’s wages for the year, so moving into a higher band raises the tax on every dollar: $15,000 of wages carries $600 and $15,001 carries $750.05. The cost table shows employer Social Security and Medicare only; workers’ compensation premiums are not included. These are TopSource calculations from the verified 2026 rates.
Rates and amounts shown are for 2026 and were verified on 6 October 2026 against IRS Publication 15 (2026), the Commonwealth Code, CNMI Division of Revenue and Taxation instructions and US Department of Labor and USCIS guidance. This page is general information, not tax or legal advice.
How our payroll service in Saipan works
Why Choose TopSource for Payroll in Saipan
TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We run payroll in Saipan in-house and file under your own IRS and Division of Revenue and Taxation registrations rather than a bureau’s, so the same team that files your W-2CM forms answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, taxes and fees, and one live Portico view of Saipan beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.
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Saipan payroll FAQs
Through a US-style payroll with CNMI income taxes: withhold NMTIT and the CNMI wage and salary tax for the Division of Revenue and Taxation, withhold and match Social Security and Medicare for the IRS, and issue Forms W-2CM at year end. There is no unemployment tax.
Residents pay the Northern Marianas Territorial Income Tax instead, which copies the US Internal Revenue Code at the same rates, plus the CNMI wage and salary tax, and file with the Division of Revenue and Taxation. Social Security and Medicare are federal and apply as in the states.
A local tax on an employee’s total yearly wages, withheld by the employer. One rate applies to all wages, from 2% on $1,001 to $5,000 up to 9% above $50,000, with no tax up to $1,000. Employees credit it against NMTIT on CNMI income in their annual return.
6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages, 7.65% in total. FUTA does not apply in the CNMI and there is no local unemployment tax, but employers must carry workers’ compensation insurance.
No. The Federal Unemployment Tax Act does not apply to employers in the Northern Mariana Islands, Guam or American Samoa, and the CNMI has no unemployment insurance program of its own.
$7.25 an hour, the federal minimum, which applies throughout the Northern Mariana Islands. Full-time work at the minimum comes to $15,080 a year.
Non-exempt employees earn 1.5 times their regular rate for hours over 40 in a week, under the Fair Labor Standards Act and the CNMI’s own wage and hour law.
The CNMI version of Form W-2. It shows wages, NMTIT and wage and salary tax withheld, plus the codes the CNMI requires for work location, citizenship, industry, occupation and visa type. Employees and the Social Security Administration receive it by 31 January, or the next business day.
Yes. Besides the usual US visa categories, CNMI employers can use the CW-1 visa, which runs until 31 December 2029. It requires a temporary labor certification from the US Department of Labor, E-Verify and semiannual reports to USCIS.
Running payroll in Saipan requires a US employer identification number and a CNMI tax identification number from the Division of Revenue and Taxation, which normally means a local entity or a registered branch. Without one, the usual route is an Employer of Record. TopSource can run payroll for your CNMI entity or employ your team through our Employer of Record service.
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