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Did you know that North Dakota has an Income tax reciprocity agreement with the states of Minnesota and Montana, allowing qualified Minnesota and Montana residents to claim exemption from North Dakota income tax? To receive such exemption, the employee must file Form NDW-R, Affidavit of Residency, for each year the exemption is claimed.
Employers are required to withhold North Dakota income tax if the employer has one or more employees working in North Dakota and the employer is required to withhold federal income tax.
North Dakota Voting Rights:
| Employer Right To Schedule Voting Hours |
Pay Deduction For Voting Time Leave |
| No | No |
North Dakota does not have a voting time leave law.
All employees are covered except those specifically exempt by statute.
North Dakota Unemployment:
| Taxable Wage Base ($000s) |
New Employer Rate (% Taxable Wages) |
Employee Tax Rate (% Taxable Wages) |
Period Effective |
| 21,300 | 1.60 - 8.09 | None | Calendar Year 2007 |
North Dakota Office of State Tax Commissioner
State Capitol
600 East Boulevard Avenue
Bismarck, North Dakota 58505
(701) 328-3125 North Dakota Department of Labor
600 East Boulevard Avenue
Bismarck, North Dakota 58505
(701) 328-2660 Job Service North Dakota
P.O. Box 5507
Bismarck, North Dakota 58506
(701) 328-2814
Call us today at 1-877-954-SURE.