North Dakota Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.¹Paychex helps North Dakota businesses with resources like our enhanced HR library and automated compliance notifications. Explore requirements like minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
1.50%
2025 ND Withholding Tables

State Unemployment Taxable Wage Base Limit
$46,600

State Unemployment Rate Range for Employers
0.08% to 9.69%

State Unemployment New Employer Rate
1.00% non-construction (6.06% if negative account balance); 6.67% 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