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