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
$45,100
Contributions
- General Range: 0.08% to 9.69% depending on the employer’s experience rating and reserve ratio
- New Employers:
- Non-Construction: 1.03%
- Construction: 9.69%
More information
Labor
Minimum wage
$7.25
Termination Pay
- Timing: Employers must pay all final wages by the next regular payday following the employee’s separation—regardless of whether the employee was terminated, quit, or went on strike.
- What Must Be Included:
- Regular wages
- Accrued vacation pay (if company policy or contract allows)
- Bonuses and commissions earned
- Deductions: Only allowed if:
- Required by law
- Authorized in writing by the employee
- Penalties for Late Payment: Employers may owe up to twice the unpaid wages if payment is willfully delayed
More information
- Tipped Employees: Employers may pay a cash wage of $4.86/hour, provided tips bring the total to at least $7.25/hour.
- Youth Wage: Workers under 20 may be paid $4.25/hour during their first 90 consecutive calendar days of employment.
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 Health and Human Services
P.O. Box 7190
Bismarck, ND 58507-7190 1
Fax: (701) 328-5497
New hire reporting form
- The New Hire Reporting Form provided by the state
- A W-4 form
- Or a printed list with required employee details
Child Support
Online payments
More information
- Mailing Address:
Child Support Division
ND Department of Health and Human Services
P.O. Box 7190
Bismarck, ND 58507-7190 - Phone: (701) 328-2310
- TTY: 711 or 1-800-366-6888
Other
New employer registration
Local taxes
N/A
Reciprocal states
Minnesota and Montana.
Disability insurance
N/A
Helpful links
Last Updated
09/25/2025
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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