Paying Employees in North Dakota
North Dakota 2021 Minimum Wage: $7.25 per hour, $4.86 per hour for tipped employees
North Dakota Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
North Dakota Paystub Requirements:
- Each time an employee is paid, an employer must provide a check stub or pay voucher listing the rate of pay, hours worked, and all deductions from earnings.
How often do you have to pay employees in North Dakota?
- Employees must be paid at least once per month on designated paydays.
When is an employee’s final check due in North Dakota?
- Voluntary resignation – wages are due on the next regular payday.
- Involuntary termination – wages are due on the next regular payday.
North Dakota Withholding Tax
North Dakota Withholding Tax Registration
- Employers can register online on ND TAP
Wages Subject to North Dakota Withholding
- All wages earned by North Dakota residents are subject to North Dakota income tax unless work is performed in another state and the work state withholds state income tax
- If a nonresident works less than 21 days in North Dakota no withholding is required. All wages earned by nonresidents in North Dakota who work 21+ days in the state during the year are subject to North Dakota income tax unless they are residents of reciprocal states.
North Dakota Employee’s Withholding Exemption Certificate
North Dakota Withholding Tax Due Dates
- Due quarterly on last day of the month following quarter-end if withholding was over $500 in the preceding year
- Due annually by Jan 31 if withholding was less than $500 in the preceding year
North Dakota Unemployment Tax
North Dakota Unemployment Tax Registration
North Dakota Unemployment Tax Employer Liabilities
- New employer rate: 1.02%
- 2021 Wage Base: $38,500
North Dakota Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
North Dakota New Hire Reporting
- Employers are required to report new hires and rehires within 20 days
- Employers can report new hires online on the North Dakota New Hire Reporting website
- Child Support
PO Box 7369
Bismark, ND 58507-7369
- Phone: (800) 231-4255
- Fax: (701) 328-5497
- Email: firstname.lastname@example.org
North Dakota Child Support
- Employers can submit North Dakota child support payments online using the ND Online website
- State Disbursement Unit
PO Box 7280
Bismarck, ND 58507-7280
- Phone: (701) 328-5440
- Email: email@example.com