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Taxes
North Dakota Payroll Taxes 2026: Complete Overview for Employers
North Dakota graduated 0%–2.5% (very low) income tax, SUI on $40,700, and all employer obligations.
Practical, accurate resources for North Dakota small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
North Dakota graduated 0%–2.5% (very low) income tax, SUI on $40,700, and all employer obligations.
How to register with North Dakota Office of State Tax Commissioner and North Dakota Job Service as a new North Dakota employer.
New employer rate 1.02%, experienced range 0.08%–9.69%, wage base $40,700.
North Dakota minimum wage is $7.25/hr. North Dakota’s minimum wage is $7.25/hr, matching the federal rate. Tipped employees may be paid $4.86/hr.
Monthly pay required. Final pay: Final wages are due on the next regular payday after separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, North Dakota-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and North Dakota new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and North Dakota recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for North Dakota small businesses.
Federal OT after 40 hrs/week, North Dakota overtime rules, exemptions, salary thresholds.