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