North Dakota State Tax Information

Looking for North Dakota state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

 Office of the State Tax Commissioner
 Job Service North Dakota

Withholding Requirements:

• Register as employer by filing Application for Income Tax Withholding and Sales and Use Tax Permit
• Employee Withholding Allowance Certificate - Federal W-4
• Withholding Method = formula
•  Supplemental Rate = 2.82%

Local Taxes:

None

State Unemployment Insurance (SUI):

Wage base is $27,900 for 2012
Contribution rates range from 0.20% to 10.00%.
New employers use 1.17%
New construction employers use 9.86%

State Disability Insurance:

None

State Labor Laws:

Minimum Wage - The Federal minimum wage rate applies. 
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
To report online click here

Remit Withholding for Child Support to:

Child Support Enforcement Division
P.O. Box 7190
Bismarck, ND 58507-7190

To report online click here

Reciprocal states:

Minnesota, Montana

For a paycheck calculation visit the North Dakota Paycheck Calculator of PaycheckCity.

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