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