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Before giving pay stubs to employees and contractors, there are a few things you should know if you are a business owner in the state of North Dakota.

Employers in North Dakota who process payroll and issue pay stubs must adhere to the laws and regulations explained in this guide

north dakota

Pay stub regulations in North Dakota

1. Are pay stubs required by law in North Dakota?

Employers in North Dakota must provide their employees with pay stubs every payday.

2. How often do you need a pay stub in North Dakota?

You will need to pay your employees at least monthly once. As pay stubs are mandatory in North Dakota, you will need to provide pay stubs every time you pay your employees.

3. What information can be included on a pay stub in North Dakota?

The following information can be included in employee pay stubs:

  • Employee information such as name, last 4 digits of social security number, and address
  • Employer information such as name, employer identification number (EIN), and address
  • Number of hours worked during the pay period
  • Pay rate
  • Tax Deductions
  • Any itemized deductions from earnings
  • Gross wages earned
  • The dates of the pay period.

4. Does North Dakota have a state income tax?

Yes, state income taxes are applicable to employees in the state of North Dakota.

5. Are there any other taxes applicable to North Dakota?

No. There are no local taxes imposed in the state of North Dakota

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

  • Employee's total allowances
  • Employee's exemption status from state withholding
  • Employee's Withholding Certificate 2020
  • Employee's filing status and additional state withholding amount

North Dakota wage and hour laws

Employers in North Dakota are required to comply with wage and hour regulations, which include ensuring that non-exempt employees receive minimum wage, appropriate compensation for overtime, adequate meal and rest breaks, and accrued paid time-off benefits.

These regulations cover a wide range of employment law aspects.

  • Minimum wage
  • Overtime pay
  • Meal breaks
  • Rest breaks
  • Paid time off and leave

North Dakota Minimum wage

In North Dakota, employers are mandated by law to compensate workers with at least the minimum hourly wage, ensuring adherence to legal requirements.

As of 2024, North Dakota mandates a minimum wage of $7.25 per hour.

Overtime pay

In North Dakota, overtime pay is mandated at one and a half times the regular rate for hours exceeding forty in a work week. The work week, defined by the employer, spans seven consecutive days. Overtime is calculated weekly, irrespective of the pay period's length, and only includes hours worked. Compensatory time isn't permitted for non-exempt private employees, and hours from multiple jobs under the same employer contribute to overtime calculations.

Meal break

In North Dakota, shifts exceeding five hours with two or more employees on duty must include a minimum 30-minute meal period. Employees can waive this right with the employer agreement. Payment during meal periods isn't required if employees are entirely free of duties for at least 30 minutes; however, if any tasks are assigned during this time, they must be compensated.

Rest break

Employers in North Dakota are not mandated by law to offer rest breaks to their employees.

Paid time off and leave

North Dakota employers must provide both mandatory and discretionary leave benefits to their employees.

Required LeaveNon-Required leave
UnpaidPaid or Unpaid
The Family and Medical Leave Act (FMLA) is a federal law granting eligible employees up to 12 weeks of unpaid leave.Vacation leave
Jury Duty leaveBereavement leave
Military leaveHoliday leave
Witness leaveSick leave
Voting leave-In North Dakota, employees are permitted time off to vote, but there is no guaranteed entitlement to this leave.

North Dakota state payroll taxes 2024

North Dakota classifies payroll taxes into the following categories:

  • North Dakota Personal Income Tax(PIT)
  • North Dakota State Unemployment Insurance (UI)

North Dakota personal income Tax(PIT)

Individuals must pay state personal income tax rates in North Dakota, which range from 1.95 percent to 2.5 percent based on their filing status and income level. Single, Married Filing Separately, Married Filing Jointly, and Head of Household are among the filing statuses.

North Dakota State Unemployment Insurance (UI)

State law in North Dakota known as the State Unemployment Tax Act (SUTA) was created to help jobless people by giving them unemployment benefits. Law allows the state to collect money to pay for unemployment insurance benefits for individuals who are unemployed.

  • In 2024, the Taxable Wage Base in North Dakota is $43,800. It is adjusted yearly and equal 70% of an average statewide wage.
  • The New Employer Rat͏e for N͏on-Constructio͏n companies is 1.09% for a positive balance and 6.08% for a negative balance.
  • Fo͏r Construction firms, the rate͏ is 9.68% for bo͏th pos͏itive ͏and negati͏ve balances.

North Dakota payroll tax filing

Report of New hire Employees

Federal and state laws require employers in North Dakota to inform all new employees within 20 days of ͏their start date to the State Directo͏ry of New Hires. This applies to full-time, part-time, and t͏empora͏ry workers, ͏whether they are adults or minors.

Report of New hire Independent Contractors

In North Dakota, employers are not obligated to report newly hired independent contractors to the State Directory of New Hires.

How to report employees' new hire in North Dakota?

You have the option to choose from a variety of methods to report new hires.

Employees New Hire ReportAddress Information:
4600 25th Ave. NE
Suite 180
Salem, OR 97301
Direct Phone:503-378-2868
Public Phone: 866-907-2857
Email: ChildSupportEmployerServices@doj.state.or.us
Fax 1: 877-877-7415

North Dakota Personal income tax filing(Form ND-1)

On April 15th, 2͏024, people need to submi͏t their 2023 Person͏al Income Tax Report with Form ND-1 and pay any remaining taxes. Also, the first ͏payment for estimated income ͏tax in͏ the initial quarter of ͏20͏24 is also required by this due date. It's important to follow these de͏adline͏s to stay compliant with tax duties.

North Dakota Employer's Contribution and Wage Report (SRN41263)

Employers subject to liability are required to electronically submit quarterly Employer's Contribution and Wage Reports. This can be efficiently done through the Unemployment Insurance Employer Account System (UI Easy). Reports must be electronically completed with the corresponding tax owed at the close of each calendar quarter. Failure to electronically file reports and payments punctually may result in interest and penalty charges. All employers are mandated to electronically file and pay. Additionally, employers have the option to report using Secure File Transfer Protocol (FTP).

Reporting PeriodDue Date
Quarter 1April 30
Quarter 2July 31
Quarter 3October 31
Quarter 4January 31

Have all the information handy?

With SecurePayStubs, you can calculate accurate federal and North Dakota state taxes for your employees and generate pay stubs securely.

Create a paystub now

Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.Utilize a North Dakota paycheck calculator to streamline this process and ensure accurate calculations while easing your workload.

Utilize SecurePayStubs, an efficient paystub generator, to quickly generate pay stubs for both employees and independent contractors. This tool ensures accuracy in calculating federal and North Dakota state taxes, facilitating the process in less than 2 minutes.Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

Create a paystub now

This article has been updated from its original publication date of April 3, 2024.