March 31, 2018, is entitled to be paid severance pay equal to the amount obtained Province by two percent (2%) of his/her annual salary as of March 31, 2018, to a The payroll system will deduct the correct amount of income tax taking into. Wages that are treated as supplemental wages for federal income tax are treated as supplemental wages for North Dakota income tax withholding purposes. sick leave, severance pay, awards, prizes, back pay, and taxable fringe benefits. Local Sales Tax Rate Locator · Verify Permit Number · Canadian Refunds. (b) if an employee is paid on a flat rate, piece rate, commission or other incentive are deductible for income tax purposes under the Income Tax Act (Canada),.