Skip to main content Skip to footer site map

Stay Up to Date

State regulatory changes sent to your email.

North Dakota Compliance and Regulatory Resources

50 percent of business owners say maintaining regulatory compliance is extremely or very challenging.1 Paychex strives to make it simple for North Dakota businesses by providing resources to help navigate the complex landscape of compliance. Explore requirements you may need to meet regarding minimum wage, workers’ compensation, and more.

Scroll Down

To Discover More

State Tax Rates and Limits

State Supplemental Withholding Rate*
2024 ND Withholding Tables

State Unemployment Taxable Wage Base Limit

State Unemployment Rate Range for Employers
0.08% to 9.68%

State Unemployment New Employer Rate
1.09% non-construction (6.08% if negative account balance); 9.68% Construction

State Hourly Minimum Wage

State Minimum Wage for Tipped Employees
ND wage and hour information

Workplace Safety

North Dakota is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional information available.

Workers' Compensation

  • Coverage is mandatory if an employer hires individuals to work in the state or has employees working in the state
  • Corporate officers go toward employee count regardless of included or excluded

Compliance Insights