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North Dakota Payroll Information

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Paying Employees in North Dakota

North Dakota 2024 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



  • 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


North Dakota Unemployment Tax Employer Liabilities

  • New employer rate: 1.09%
  • 2024 Wage Base: $43,800


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

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