North Dakota State Tax Information

Withholding Requirements:

  • Register as employer by filing click here
  • Employee Withholding Allowance Certificate - Federal W4
  • Withholding Method = formula
  • Supplemental Rate = 1.84%

Local Taxes:

None

State Unemployment Insurance (SUI):

Wage base is $35,500 for 2018 and $35,100 for 2017
Contribution rates range from 0.30% to 10.74% for 2018
New employers use 1.7% for 2018
New construction employers use 10.74% for 2018

State Disability Insurance:

None

State Labor Laws:

Minimum Wage - The Federal minimum wage rate applies. 
Termination Pay - If fired pay within 15 days or next regular payday. If employee quits or goes on strike, pay by next regular payday.

New Hire Reporting:

Child Support Enforcement
ND Department of Human Services

PO Box 7369
Bismarck, ND 58507-7369
Phone: 701-328-3582
Fax: 701-328-5497
To report online click here

Remit Withholding for Child Support to:

Child Support Enforcement Division
P.O. Box 7190
Bismarck, ND 58507-7190
Phone: 800-755-8530
To report online   click here

Reciprocal states:

Minnesota, Montana