North Dakota Payroll Services
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North Dakota Payroll Tax and Labor Laws
Get your North Dakota State Tax ID Number
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.
North Dakota Wage and Hour Laws
Employees covered by North Dakota's minimum wage law must be paid $7.25 an hour.
All employees are covered except those specifically exempt by statute.
North Dakota Payroll for Employers
Taxable Wage Base ($000s): 38,500
New Employer Rate (% Taxable Wages) 1.02 or 9.69
North Dakota Income Tax Withholding
North Dakota requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the State Tax Commissioner.
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 Benefits
Employer Right to Schedule Voting Hours No
Pay Deduction for Voting Time Leave No
North Dakota does not have a voting time leave law.
North Dakota State Tax Resources
SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.
This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.