2023 North Dakota Taxes
Withholding Requirements
- Register as an employer on the North Dakota State website
Employee's Withholding Tax Exemption Certificate
: Federal Form W-4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 1.84%
Local Taxes
- None
North Dakota State Unemployment Insurance (SUI)
North Dakota Wage Base
: $40,800 for 2023North Dakota SUI rates range from
: 0.08% to 9.97% for 2023North Dakota new employer rate
: 1.13% for 2023North Dakota new construction employer rate
: 9.97% for 2023- Get your unemployment insurance rate: North Dakota UI agency website
North Dakota State Disability Insurance (SDI)
- None
North Dakota Family Leave Insurance (FLI)
- None
North Dakota State Labor Laws
North Dakota Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)North Dakota Termination Pay
:- Employee is fired — within 15 days or next regular payday
- Employee quits — pay next regular payday
North Dakota New Hire Reporting
- ND Department of Human Services
PO Box 7369
Bismarck, ND 58507-7369 - Phone: 701-328-3582
- Fax: 701-328-5497
Remit Withholding for Child Support to
- Child Support Enforcement Division
P.O. Box 7190
Bismarck, ND 58507-7190 - Phone: 800-755-8530
North Dakota Reciprocal States
- Minnesota
- Montana
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.