Valor Payroll Solutions

North Dakota Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in North Dakota

North Dakota 2025 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 Payroll Taxes

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

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

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: 1.09%
2025 Wage Base: $45,100

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

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