2025 Pay Stub and Tax Regulations for North Dakota Businesses
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
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.
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 2025, 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 Leave | Non-Required leave |
|---|---|
| Unpaid | Paid 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 leave | Bereavement leave |
| Military leave | Holiday leave |
| Witness leave | Sick 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 2025
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 2024 Tax Rate Schedule
Individuals pay state income tax based on their filing status and taxable income. The following tables outline the tax rate schedules for each filing category
Single Filers
| Taxable Income Range | Tax Calculation |
|---|---|
| $0 – $47,150 | 0% of taxable income |
| $47,150 – $238,200 | $0 + 1.95% of the amount over $47,150 |
| Over $238,200 | $3,725.48 + 2.50% of the amount over $238,200 |
Married Filing Jointly & Qualifying Surviving Spouse
| Taxable Income Range | Tax Calculation |
|---|---|
| $0 – $78,775 | 0% of taxable income |
| $78,775 – $289,975 | $0 + 1.95% of the amount over $78,775 |
| Over $289,975 | $4,118.40 + 2.50% of the amount over $289,975 |
Married Filing Separately
| Taxable Income Range | Tax Calculation |
|---|---|
| $0 – $39,375 | 0% of taxable income |
| $39,375 – $144,975 | $0 + 1.95% of the amount over $39,375 |
| Over $144,975 | $2,059.20 + 2.50% of the amount over $144,975 |
Head of Household
| Taxable Income Range | Tax Calculation |
|---|---|
| $0 – $63,175 | 0% of taxable income |
| $63,175 – $264,100 | $0 + 1.95% of the amount over $63,175 |
| Over $264,100 | $3,918.04 + 2.50% of the amount over $264,100 |
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 2025, the Taxable Wage Bas͏e in North Dakot͏a is $45,100. It is a͏dju͏ste͏d͏ yearly and equal 70͏% o͏f ͏an a͏verag͏e ͏statewide wage.
- Unemployment insurance tax rate for the New Employer for N͏on-Constructio͏n companies is 1.03% for a positive balance and 6.09% for a negative balance.
- Fo͏r Construction firms, the rate͏ is 9.69% for bo͏th pos͏itive ͏and negati͏ve balances
North Dakota payroll tax filing
- Report of New hire Employees
- Report of New hire Independent Contractors
- North Dakota Personal income tax filing(Form ND-1)
- North Dakota Employer's Contribution and Wage Report (SRN41263)
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.
| Online | Fax | |
|---|---|---|
| Employees New Hire Report | Address 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, 2025 people need to submi͏t their 2024 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 ͏20͏25 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 Period | Due Date |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | January 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.
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.
This article has been updated from its original publication date of February 13, 2025.