Is North Dakota a state where withholding is required?

<p>If an employee provides services in North Dakota and the wages are subject to federal income tax withholding, the employer is obligated to withhold North Dakota income tax from the employee's pay. See the Income Tax Withholding Guideline for further information on the criteria and exceptions.</p>

what is North Dakota state withholding tax?

<p>An employer headquartered in North Dakota is required to withhold North Dakota income tax from earnings received to a North Dakota citizen working in another state.</p>

North Dakota Payroll Services

North Dakota Payroll Tax And Labor Laws

Get your North Dakota State Tax ID Number

Click Here to Obtain State Tax ID
Click Here to Obtain State Unemployment Tax ID

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 Wage and Hour Laws

North Dakota’s minimum wage law requires that employees be paid $7.25 per hour.

Except for those who are explicitly exempted by legislation, all workers are covered.

North Dakota Payroll for Employers

Employers subject to North Dakota’s wage payment statute are required to pay salaries at least monthly on pre-determined paydays. Every employee is protected.

North Dakota Unemployment:

Taxable Wage Base ($000s): 38,500

New Employer Rate (% Taxable Wages) 1.02 or 9.69

North Dakota Income Tax Withholding

Employers in North Dakota are required to withhold state income tax from employees’ paychecks and return the withheld amounts to the State Tax Commissioner.

If a company has one or more workers working in North Dakota and is obliged to withhold federal income tax, the employer must also withhold North Dakota income tax.

North Dakota Benefits

North Dakota Voting Rights:

Employer Right to Schedule Voting Hours No

Pay Deduction for Voting Time Leave No

North Dakota does not have a voting time leave law.

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: [email protected]

North Dakota State Tax Resources

North Dakota Office of State Tax Commissioner >>

Job Service North Dakota >>

North Dakota SUI Rate >>

North Dakota Department of Labor >>

North Dakota Laws >>

North Dakota Tax Forms and Publications>>

Question on FUTA (Federal Unemployment Tax Act)

See What is FUTA article

AccuServe Payroll disavows any responsibility or warranty for the information on these state payroll pages. The material provided is for informational purposes only and does not constitute tax or legal advice. Verify this information with professional tax, legal, or other experts to see if and how it applies to your specific circumstances.

This website provides articles that are intended to be informative and educational. AccuServe Payroll is not responsible for the accuracy of any of the information provided on these pages. AccuServe Payroll does not necessarily agree with or support any of the views stated in the materials. The information contained in these documents should not be construed as legal or accounting advice, nor should it be used to replace legal, accounting, or other professional advice where the facts and circumstances justify it. If you need legal or accounting advice or other professional assistance, to address your specific facts, circumstances, and business needs, you should always consult a licensed attorney, accountant, or other tax specialists.