Payroll North Dakota, Unique Aspects Of North Dakota Payroll Law And Practice
The North Dakota State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
State Tax Department
State Capitol
600 East Boulevard Ave.
Bismarck, ND 58505-0599
(701) 328-3125
http://www.nd.gov/tax//
North Dakota does not use a state form to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In North Dakota cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.
In North Dakota supplemental wages are taxed at a 3.92% flat rate.
You must file your North Dakota State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.
The North Dakota State Unemployment Insurance Agency is:
Job Service North Dakota
Job Insurance Administration
1000 E. Divide Ave.
Bismarck, ND 58501
(701) 328-2843
http://www.nd.gov/home.htm
The State of North Dakota taxable wage base for unemployment purposes is wages up to $18,500.00.
North Dakota has optional reporting of quarterly wages on magnetic media.
Unemployment records must be retained in North Dakota for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The North Dakota State Agency charged with enforcing the state wage and hour laws is:
Department of Labor
State Capitol Bldg.
600 East Blvd. Ave., Dept. 406
Bismarck, ND 58505-0340
(701) 328-2660
www.state.nd.us/labor/
The minimum wage in North Dakota is $5.15 per hour.
The general provision in North Dakota concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.
North Dakota state new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
Employee’s name
Employee’s address
Employee’s social security number
Employer’s name
Employers address
Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $20.00 penalty for a late report and $250 for conspiracy in North Dakota.
The North Dakota new hire-reporting agency can be reached at 800-755-8530 or 701-328-3582 or on the web at http://www.nd.gov/humanservices/
North Dakota does not allow compulsory direct deposit
North Dakota requires the following information on an employee’s pay stub:
Gross and Net Earnings
straight time and overtime pay
hours worked
required state and federal deductions
employee authorized deductions
North Dakota requires that employee be paid no less often than monthly or agreed-on paydays.
In North Dakota there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.
North Dakota payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday or within 15 days, whichever is earlier; or by certified mail at employee’s address. Voluntarily terminated employees must be paid their final pay Read more…
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