Withholding
Withholding requirements
Employers must complete the federal Form W-4.
Supplemental rate
Employers should withhold supplemental wages at a rate of 1.84%.
State Unemployment Insurance (SUI)
Wage base
$43,200
Contribuitions
0.08% to 9.97%
New employers use 1.70%.
New construction employers use 10.74%.
More information
Labor
Minimum wage
$7.25
Termination Pay
If an employee is fired, employers should pay employees within 15 days or on the next regular payday. If an employee quits or goes on strike, they should receive their final pay by the next regular payday.
More information
New Hire Filing
Reporting deadline
Within 20 days of hiring, rehiring, and employees returning to work.
Reporting online
Reporting by mail
Child Support Division
ND Department of Human Services
P.O. Box 7369
Bismarck, ND 58507-7369
New hire reporting form
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
Minnesota and Montana.
Disability insurance
N/A
Helpful links
Last Updated
12/20/2023
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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