What is the state minimum wage?

  • $7.25/hour

What do I need to know about state withholding tax?

  • Residents of North Dakota are subject to North Dakota withholding on all wages, whether earned in North Dakota or in another state. (Exception: North Dakota withholding is not required if the other state in which the employee works, requires the employer to withhold income for that state).
  • A nonresident employee is subject to North Dakota withholding tax on any part of the income earned for services performed in North Dakota.
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • N/A – no state-specific withholding form

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 37,900
  • 2020 New Employer UI Rate – 1.02%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Mail new hire reporting form to:
  • North Dakota Department of Human Services
    PO Box 7369
    Bismarck, ND 58507-7369
  • Fax: (701) 328-5497
  • Phone: (701) 328-3582 

How do I submit Child Support payments?

  • Register and remit payments online
    State Disbursement Unit (SDU)
    PO Box 7280
    Bismarck, ND 58507-7280
  • Fax: (701) 328-5425
  • Phone: (701) 328-5440
  • Email: childsupport@nd.gov

Additional Resources:

North Dakota Dept of Labor & Human Rights North Dakota Dept of Labor & Human Rights
North Dakota Unemployment Insurance Program – Employer’s Handbook North Dakota – Employer Resources
North Dakota New Businesses – Resource Center North Dakota Laws

Get A Quote For North Dakota Payroll Services

  • This field is for validation purposes and should be left unchanged.