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

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

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: sohire@nd.gov

 

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: childsupport@nd.gov

 

Additional Resources