Payroll North Dakota Unique Aspects of North Dakota Payroll Law and Practice
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Understanding Payroll in North Dakota: Key Aspects of State Payroll Laws and Practices
Overview
Navigating payroll in North Dakota involves understanding unique regulations and requirements. This guide covers essential topics such as tax withholding, unemployment insurance, wage laws, and child support deductions.
Key Agencies and Contact Information
State Income Tax
The State Tax Department handles state income tax collection and reporting:- Address: State Capitol, 600 East Boulevard Ave., Bismarck, ND 58505-0599
- Phone: (701) 328-3125
- Website: [www.nd.gov/tax](http://www.nd.gov/tax/)
Unemployment Insurance
Managed by Job Service North Dakota:- Address: Job Insurance Administration, 1000 E. Divide Ave., Bismarck, ND 58501
- Phone: (701) 328-2843
- Website: [www.nd.gov/home.htm](http://www.nd.gov/home.htm)
Wage and Hour Laws
Overseen by the Department of Labor:- Address: State Capitol Bldg., 600 East Blvd. Ave., Dept. 406, Bismarck, ND 58505-0340
- Phone: (701) 328-2660
- Website: [www.state.nd.us/labor](http://www.state.nd.us/labor/)
Child Support
Administered by the Child Support Enforcement Division:- Address: Department of Human Services, 1929 N. Washington St., P.O. Box 7190, Bismarck, ND 58507-7190
- Phone: (701) 328-3582
- Website: [www.nd.gov/humanservices](http://www.nd.gov/humanservices/)
Tax Regulations
- North Dakota does not require a state-specific form for income tax withholding.
- Supplementary wages are taxed at a flat rate of 3.92%.
- W-2s must be filed by magnetic media if required federally.
Cafeteria Plans and 401(k)
- Cafeteria plans are non-taxable for state income but taxable for unemployment insurance.- 401(k) contributions are non-taxable for state income but taxable for unemployment purposes.
Unemployment Insurance
- Taxable wage base: Up to $18,500.
- Records must be kept for at least five years, including employee details and wage information.
Wage and Hour Laws
- Minimum wage: $5.15 per hour.
- Overtime: 1.5 times the regular rate after a 40-hour workweek.
- New hires must be reported within 20 days with required employee and employer information.
- Employers are encouraged to follow FLSA guidelines for record-keeping.
Pay Stub Information
Must include:
- Gross and net earnings
- Straight and overtime pay
- Hours worked
- Required and employee-authorized deductions
Payment Due Dates
- Employees should be paid at least monthly or as agreed.
- Terminated employees must receive final pay by the next payday or within 15 days (whichever is earlier).
- Voluntarily terminated employees follow similar rules for final pay.
Special Provisions
- Deceased employee wages are payable to the spouse or next of kin with proof of relationship.
- Unclaimed wages are turned over to the state after two years, and records must be kept for 10 years.
- Tip credit cannot exceed 33% of the minimum wage.
- Employees must have a 30-minute break after five hours of work.
Child Support Withholding
- Start withholding: First day after the pay period.
- Send payment within 7 days of payday.
- Notify termination within 7 days.
- Administrative fee: Up to $3 monthly.
- Withholding limit: 50% of disposable earnings.
Note: This information is current as of now, but be aware that laws and regulations can change.
By understanding these regulations, businesses can ensure compliance and manage payroll efficiently in North Dakota.
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