North Dakota Payroll Tax and Labor Laws

Get your North Dakota State Tax ID and Unemployment Tax ID Numbers 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

North Dakota Wage and Hour Laws 

Minimum Wage 

North Dakota’s minimum wage rate is currently $7.25 per hour.  

For more information on North Dakota’s minimum wage law, please click HERE.  

Overtime  

North Dakota requires employers to pay employees at a rate of one and one half for all hours worked in excess of 40 hours in any workweek.  

For more information on North Dakota’s overtime law, please click HERE.  

Pay Frequency 

North Dakota’s pay frequency statute requires employers to pay employees all wages due at least once each calendar month on a regular payday designated in advance.   

North Dakota Unemployment 

Taxable Wage Base:                                                      $43,800

New Employer Rate (% Taxable Wages) :                      1.09% Non-construction (6.08% if negative account balance), 9.68% Construction 

Employee Tax Rate (% Taxable Wages):                     None 

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 State Resources 

North Dakota Office of the State Tax Commissioner  

North Dakota Department of Labor  

North Dakota SUI Rate  

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.  

Revised 1/1/2024