North Dakota Payroll Information

North Dakota 2023 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 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

• Use federal Form W-4

Reciprocity

• Minnesota and Montana

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

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North Dakota Unemployment Tax Registration

• Employers can register online on the North Dakota Unemployment Insurance Employer Account Systems website

North Dakota Unemployment Tax Employer Liabilities

• New employer rate: 1.13%
• 2023 Wage Base: $40,800

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: [email protected]

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 protected]

Additional North Dakota Payroll Resources

• North Dakota Employer’s Guide
• North Dakota New Hire Reporting Requirements
• Employer’s Handbook on the Unemployment Insurance Program
• North Dakota Tax