North Dakota
44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.
Minimum Wage
Verified$7.25 / hour
The North Dakota minimum wage rate is $7.25 per hour, and North Dakota does not have a training wage (North Dakota Minimum Wage and Work Conditions Summary Poster).
- Effective
- 2009-07-24
- Checked
- 2026-08-13
Overtime
Verified1.5%
Overtime must be paid at one and one-half times the employee’s regular rate for hours worked over 40 in any workweek. Overtime is computed weekly and is based only on hours worked (N.D. Admin. Code § 46-02-07-02(4)).
- Checked
- 2026-08-13
Employee Classification
VerifiedNorth Dakota uses a common-law test of 20 questions that focuses primarily on the level of control a business has over a worker. No specific number of factors controls; the Department reviews the circumstances as a whole (North Dakota Department of Labor and Human Rights, What is an independent contractor?).
- Checked
- 2026-08-13
Pay Frequency
VerifiedEmployers must pay employees at least once each calendar month on the regular payday or paydays designated in advance by the employer (N.D.C.C. § 34-14-02).
- Checked
- 2026-08-13
Final Pay
VerifiedWhen an employee separates for any reason, unpaid wages become due and payable on the next regularly scheduled payday established in advance for the period worked. If the employer terminates the employee and there is no other agreement, payment must be sent by certified mail (N.D.C.C. § 34-14-03).
- Checked
- 2026-08-13
Pay Stub / Wage Statement
VerifiedEach pay period, an employer must provide each employee a check stub or voucher indicating hours worked, rate of pay, required state and federal deductions, and any authorized deductions (N.D. Admin. Code § 46-02-07-10).
- Checked
- 2026-08-13
Payroll Deductions
VerifiedAn employer may withhold required state or federal deductions, court-ordered deductions, advances other than undocumented cash, recurring deductions authorized in writing, and specified nonrecurring deductions authorized in writing; damage, breakage, shortage, or negligence deductions require authorization at the time of deduction (N.D.C.C. § 34-14-04.1).
- Checked
- 2026-08-13
Payment Methods
VerifiedWages must be paid in lawful money, by a check drawn on a bank or credit union convenient to the place of employment, by direct deposit in the financial institution of the employee’s choice, or, at the employee’s election when offered, by a qualifying stored value card (N.D.C.C. § 34-14-02).
- Checked
- 2026-08-13
Meal & Rest Breaks
VerifiedA minimum 30-minute meal period must be provided in each shift exceeding five hours when two or more employees are on duty. Employees may waive the meal period by agreement; it may be unpaid only when the employee is completely relieved of duties for the entire period (N.D. Admin. Code § 46-02-07-02(5)).
- Checked
- 2026-08-13
Working Time
VerifiedMeeting attendance is compensable unless it is outside regular hours, voluntary, unrelated to the job, and involves no productive work. Travel during regular work hours and travel from job site to job site or office to job site is work time (N.D. Admin. Code § 46-02-07-02(6)-(7)).
- Checked
- 2026-08-13
Predictive Scheduling
VerifiedNo general predictive scheduling requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Expense Reimbursement
VerifiedNo general expense reimbursement requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Commissions
VerifiedAn employer must pay an earned commission. Upon separation, past practices, policies, and the entire employment relationship are used to determine whether the commission is earned and compensable (N.D. Admin. Code § 46-02-07-02(15)).
- Checked
- 2026-08-13
Bonuses
VerifiedA nondiscretionary or earned bonus is payable when an employee performs the requirements set forth in a contract or agreement between the parties (N.D. Admin. Code § 46-02-07-02(15)).
- Checked
- 2026-08-13
Severance
VerifiedNo general severance requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Holiday / Premium Pay
VerifiedNo general holiday premium pay requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Prevailing Wage
VerifiedNo general prevailing wage requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Paid Sick Leave
VerifiedNo general paid sick leave requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Paid Family & Medical Leave
VerifiedNo general paid family medical leave requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Other Statutory Leaves
VerifiedAn employer may not deprive an employee of employment, lay off, penalize, threaten, or otherwise coerce the employee because the employee receives or responds to a summons or subpoena, serves as a juror or witness, or attends court (N.D.C.C. § 27-09.1-17).
- Checked
- 2026-08-13
State Income Tax
VerifiedAn employer paying federally withholding-subject wages for services performed in North Dakota may have to withhold North Dakota income tax. A North Dakota-based employer also withholds from a North Dakota resident working in another state unless required to withhold that other state’s tax (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
State Withholding Forms
VerifiedNorth Dakota relies on the federal Form W-4 to calculate the amount of North Dakota income tax to withhold (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
Supplemental Wages
Verified1.5%
For supplemental wages paid separately or separately identified, an employer may multiply the supplemental wages by 1.5% or calculate withholding by aggregating supplemental and regular wages and subtracting withholding on the regular wages (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Effective
- 2026-01-01
- Checked
- 2026-08-13
Multi-State Taxation
VerifiedWage reciprocity agreements exempt qualifying Minnesota and Montana residents from North Dakota withholding for services in North Dakota if the employee gives Form NDW-R to the employer by February 28 or within 30 days after beginning work or changing permanent address (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
Local Taxation
VerifiedNo general local taxation requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
State Unemployment (SUI)
VerifiedAn employer generally must pay North Dakota unemployment tax if it has one or more workers during 20 different weeks in a calendar year or pays $1,500 or more in wages in a calendar quarter (Job Service North Dakota, Employer’s Guide).
- Checked
- 2026-08-13
Disability Insurance (SDI/TDI)
VerifiedNo general disability insurance requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Workers' Compensation
VerifiedAn employer or prospective employer in North Dakota must provide workers’ compensation insurance coverage for employees through Workforce Safety & Insurance, subject to listed exemptions (North Dakota WSI, Insurance Coverage Information).
- Checked
- 2026-08-13
Tax Deposit Frequency
VerifiedAn employer must electronically file Form 306 and remit North Dakota income tax withheld quarterly when prior-calendar-year withholding was $1,000 or more or when a qualifying third-party payroll service files and remits on the employer’s behalf (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
State Payroll Returns
VerifiedEmployers subject to the quarterly requirement must electronically file Form 306, Income Tax Withholding Return, and the return must be filed even if the employer did not pay wages during the covered period (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
Year-End Reporting
VerifiedA business with an open North Dakota withholding account must submit Form 307, fulfilled through electronic filing of Forms W-2 and 1099 with North Dakota withholding on or before January 31 of the following year (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
New Hire Reporting
VerifiedAll employers must report newly hired employees to the State Directory of New Hires within 20 days of the employee’s first day of work. A returning employee is newly hired after at least 60 consecutive days of separation (North Dakota HHS, New Hire Reporting).
- Checked
- 2026-08-13
Garnishments
Verified25%
The maximum disposable earnings subject to garnishment in a workweek may not exceed the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 40 times the federal minimum hourly wage. The amount is reduced by $20 for each dependent family member residing with the debtor (N.D.C.C. § 32-09.1-03).
- Checked
- 2026-08-13
Pay Equity
VerifiedAn employer may not discriminate in the same establishment on the basis of gender by paying an employee less than an opposite-gender employee for comparable work on jobs with comparable skill, effort, and responsibility requirements, subject to enumerated nondiscriminatory differentials (N.D.C.C. § 34-06.1-03).
- Checked
- 2026-08-13
Pay Transparency
VerifiedNo general pay transparency requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Salary History Ban
VerifiedNo general salary history requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Wage Theft & Notices
VerifiedAn employee who believes wages were not paid may file a claim with the Department when the disputed amount is between $125 and $15,000; the Department investigates the allegations and determines whether wages are owed (North Dakota Department of Labor and Human Rights, Wage Claim Process).
- Checked
- 2026-08-13
Workplace Posters
VerifiedState and federal law require employers to post the specified employer posters in an area readily accessible to all employees, including the North Dakota Minimum Wage and Work Conditions Summary Poster (North Dakota Department of Labor and Human Rights, Required Employer Posters).
- Checked
- 2026-08-13
Child Labor
VerifiedEmployees ages 14 and 15 must have an Employment and Age Certificate. They may work no more than three hours on a school day, eight on a nonschool day, 18 in a school week, or 40 in a nonschool week, and generally only from 7 a.m. to 7 p.m., extended to 9 p.m. from June 1 through Labor Day (North Dakota Department of Labor and Human Rights, Youth Employment).
- Checked
- 2026-08-13
E-Verify
VerifiedNo general e verify requirement for private employers was located in ND's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Employer Registration
VerifiedEmployers must register for an Income Tax Withholding account with the Office of State Tax Commissioner online through North Dakota Taxpayer Access Point (ND TAP) (North Dakota Office of State Tax Commissioner, Income Tax Withholding).
- Checked
- 2026-08-13
Payroll Recordkeeping
VerifiedNorth Dakota Unemployment Compensation Law requires every employing unit to retain specified records for not less than five years from the due date of the contributions to which they relate, including payroll records, tax reports, W-2s, pay-period totals, and worker remuneration (Job Service North Dakota, Employer’s Handbook).
- Checked
- 2026-08-13
Penalties & Interest
Verified1.5%
A late or incomplete Contribution and Wage Report incurs a penalty of 5% of contributions due for each month or part of a month, subject to stated minimums and caps. Unpaid contributions bear interest at 1.5% per month or fraction of a month from the due date (Job Service North Dakota, Employer’s Handbook).
- Checked
- 2026-08-13
Statute of Limitations
VerifiedThe statute of limitations for a wage claim filed with the Department is two years from the date the wages were due; the Department does not accept claims for wages due more than two years earlier (North Dakota Department of Labor and Human Rights, Wage Claim Process).
- Checked
- 2026-08-13
Official sources
No agency portal recorded for this jurisdiction yet.
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