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North Dakota Payroll Information
Enterprise payroll expertise, exclusively for small businesses.
Paying Employees in North Dakota
North Dakota 2022 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
- Use federal Form W-4
- 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
North Dakota Unemployment Tax
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: 1.02%
- 2022 Wage Base: $38,400
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
- North Dakota Employer’s Guide
- North Dakota New Hire Reporting Requirements
- Employer’s Handbook on the Unemployment Insurance Program
- North Dakota Tax