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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.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
1.50%
2024 ND Withholding Tables

State Unemployment Taxable Wage Base Limit
$43,800

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
$7.25

State Minimum Wage for Tipped Employees
$4.86
ND wage and hour information

Workplace Safety

OSHA
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

See Why 745,000+ Businesses Use Paychex

If you are looking to outsource Paychex can help you manage HR, payroll, benefits, and more from our industry leading all-in-one solution.

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Payroll and Taxes

Pay employees your way and automate tax payments.
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Human Resources

Hire, onboard, manage, and develop productive employees.
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Time and Attendance

Track employee time and maximize payroll accuracy.
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401(k) and Retirement

Help employees save for retirement and reduce taxable income.
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Employee Benefits

Offer health, dental, vision and more to recruit & retain employees.
Cards OSHA Safety Programs

Business Insurance

Comprehensive coverage for your business, property, and employees.