North Dakota Payroll

Did you know that North Dakota has an Income tax reciprocity agreement with the states of Minnesota and Montana, allowing qualified Minnesota and Montana residents to claim exemption from North Dakota income tax? To receive such exemption, the employee must file Form NDW-R, Affidavit of Residency, for each year the exemption is claimed.

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 Benefits

North Dakota Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
No	No

North Dakota does not have a voting time leave law.

North Dakota Compensation

Employees covered by North Dakota's minimum wage law must be paid $5.15 an hour.

All employees are covered except those specifically exempt by statute.

North Dakota Payroll

Employers covered by North Dakota's wage payment law must pay wages at least monthly on regular paydays designated in advance. All employees are covered.

North Dakota Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
21,300	1.60 - 8.09	None	Calendar Year 2007

Helpful Links for North Dakota Payroll

North Dakota Office of State Tax Commissioner
State Capitol
600 East Boulevard Avenue
Bismarck, North Dakota 58505
(701) 328-3125

North Dakota Department of Labor
600 East Boulevard Avenue
Bismarck, North Dakota 58505
(701) 328-2660

Job Service North Dakota
P.O. Box 5507
Bismarck, North Dakota 58506
(701) 328-2814

North Dakota Laws

North Dakota State Regulations

Tax Forms and Publications