Payroll-Taxes.com - North Dakota State and Local Payroll and Tax Information

North Dakota

Office of the State Tax Commissioner: http://www.nd.gov/tax/
Job Service North Dakota: http://www.jobsnd.com/

Register as employer by filing Application for Income Tax Withholding and Sales and Use Tax Permit):

Withholding Requirements

Register for electronic funds transfer required if withholding liability exceeds $100,000.

Deposit and report quarterly withholdings by filing Form F-306 (Income Tax Withholding Return) by last day of month following end of quarter.

Annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form F-307 by last day of February

Employee Withholding Allowance Certificate, use federal Form W-4

Certificate of Nonresidence in ND, NDW-R

Withholding Method = formula
Supplemental Rate = 3.92%

Local taxes
None
State unemployment insurance (SUI)
Rates, filing requirements, and addresses
State disability insurance
None
State labor laws
Minimum wage - $5.15 per hour. Federal rate supersedes lower state rate.
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
http://www.nd.gov/dhs/services/childsupport/empinfo/newhire/

Remit withholding for child support to:
Child Support Enforcement Division
P.O. Box 7190
Bismarck, ND 58507-7190

Reciprocity states
Minnesota, Montana