| The North Dakota State Agency that
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| | web at Dakota does not allow compulsory
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| oversees the collection and reporting of
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| | direct depositNorth Dakota requires the
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| State income taxes deducted from payroll
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| | following information on an employee's
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| checks is:State Tax Department
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| | pay stub:Gross and Net Earnings
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| State Capitol
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| | straight time and overtime pay
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| 600 East Boulevard Ave.
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| | hours worked
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| Bismarck, ND 58505-0599
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| | required state and federal deductions
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| (701) 328-3125
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| | employee authorized deductionsNorth
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| Dakota does not use a state form to
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| | Dakota requires that employee be paid no
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| calculate state income tax
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| | less often than monthly or agreed-on
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| withholding.Not all states allow salary
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| | paydays.In North Dakota there are no
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| reductions made under Section 125
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| | statutory requirements concerning the lag
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| cafeteria plans or 401(k) to be treated
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| | time between when the services are
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| in the same manner as the IRS code
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| | performed and when the employee must be
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| allows. In North Dakota cafeteria plans
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| | paid.North Dakota payroll law requires
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| are not taxable for income tax
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| | that involuntarily terminated employees
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| calculation; taxable for unemployment
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| | must be paid their final pay by next
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| insurance purposes. 401(k) plan
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| | regular payday or within 15 days,
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| deferrals are not taxable for income
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| | whichever is earlier; or by certified
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| taxes; taxable for unemployment
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| | mail at employee's address. Voluntarily
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| purposes.In North Dakota supplemental
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| | terminated employees must be paid their
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| wages are taxed at a 3.92% flat rate.You
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| | final pay by the next regular
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| must file your North Dakota State W-2s by
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| | payday.Deceased employee's wages must be
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| magnetic media if you are required to
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| | paid when normally due to the surviving
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| file your federal W-2s by magnetic
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| | spouse or next eligible heir (in that
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| media.The North Dakota State Unemployment
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| | order) after affidavit showing proof of
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| Insurance Agency is:Job Service North
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| | relationship.Escheat laws in North Dakota
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| Dakota
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| | require that unclaimed wages be paid over
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| Job Insurance Administration
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| | to the state after two years.The employer
|
| 1000 E. Divide Ave.
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| | is further required in North Dakota to
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| Bismarck, ND 58501
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| | keep a record of the wages abandoned and
|
| (701) 328-2843
| |
| | turned over to the state for a period of
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| State of North Dakota taxable wage base
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| | 10 years.North Dakota payroll law
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| for unemployment purposes is wages up to
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| | mandates no more than 33% of minimum wage
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| $18,500.00.North Dakota has optional
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| | may be used as a tip credit.In North
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| reporting of quarterly wages on magnetic
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| | Dakota the payroll laws covering
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| media.Unemployment records must be
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| | mandatory rest or meal breaks are only
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| retained in North Dakota for a minimum
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| | that all employees must have 30 minutes
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| period of five years. This information
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| | rest after five hours of work.There is no
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| generally includes: name; social security
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| | provision in North Dakota law concerning
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| number; dates of hire, rehire and
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| | record retention of wage and hour records
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| termination; wages by period; payroll pay
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| | therefor it is probably wise to follow
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| periods and pay dates; date and
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| | FLSA guidelines.The North Dakota agency
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| circumstances of termination.The North
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| | charged with enforcing Child Support
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| Dakota State Agency charged with
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| | Orders and laws is:Child Support
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| enforcing the state wage and hour laws
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| | Enforcement Division
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| is:Department of Labor
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| | Department of Human Services
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| State Capitol Bldg.
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| | 1929 N. Washington St.
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| 600 East Blvd. Ave., Dept. 406
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| | P.O. Box 7190
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| Bismarck, ND 58505-0340
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| | Bismarck, ND 58507-7190
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| (701) 328-2660
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| | (701) 328-3582
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| minimum wage in North Dakota is $5.15
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| | Dakota has the following provisions for
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| per hour.The general provision in North
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| | child support deductions:When to start
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| Dakota concerning paying overtime in a
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| | Withholding? First day after pay
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| non-FLSA covered employer is one and one
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| | period.
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| half times regular rate after 40-hour
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| | When to send Payment? Within 7 days
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| week.North Dakota state new hire
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| | of Payday.
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| reporting requirements are that every
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| | When to send Termination Notice?
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| employer must report every new hire and
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| | Within 7 days of termination.
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| rehire. The employer must report the
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| | Maximum Administrative Fee? $3 per
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| federally required elements of:Employee's
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| | month.
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| name
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| | Withholding Limits? 50% of disposable
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| Employee's address
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| | earnings.
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| Employee's social security number
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| | Please note that this article is not
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| Employer's name
| |
| | updated for changes that can and will
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| Employers address
| |
| | happen from time to time.Charles J. Read,
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| Employer's Federal Employer
| |
| | CPA has been in the payroll, accounting
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| Identification Number (EIN) This
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| | and tax business for 30 years, the last
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| information must be reported within 20
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| | fifteen in private practice. Mr. Read is
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| days of the hiring or rehiring.
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| | the author of "How to Start a New
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| The information can be sent as a W4 or
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| | Business".For Professional Payroll
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| equivalent by mail, fax or
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| | services at a Budget Price go to a
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| electronically.
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| | Paperless Payroll Company.Go to For a
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| There is a $20.00 penalty for a late
| |
| | full service payroll service bureau with
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| report and $250 for conspiracy in North
| |
| | CPA's on staff.See an excerpt of Mr.
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| Dakota.The North Dakota new
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| | Read's interviews from William Shatners
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| hire-reporting agency can be reached at
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| | "Heartbeat of America" television show on
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| 800-755-8530 or 701-328-3582 or on the
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| | the websites linked above.
|
