North Dakota Payroll Services

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North Dakota Payroll Tax and Labor Laws

Get your North Dakota State Tax ID Number

Click Here to Obtain State Tax ID
Click Here to Obtain State Unemployment Tax ID

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

Employers covered by North Dakota's wage payment law must pay wages at least monthly on regular paydays designated in advance. All employees are covered.
North Dakota Unemployment:

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

North Dakota Voting Rights:

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.
Accurate as of January 2021