Payroll Compliance Guide

North Dakota Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: January 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementNorth Dakota Rule
Minimum Wage$7.25/hour (federal minimum)
Tipped Minimum$4.86/hour cash wage + tips = $7.25
Overtime Threshold40 hours/week
Final Pay (Termination)Next regular payday
Final Pay (Resignation)Next regular payday
PTO Payout Required?Per company policy
Pay Frequency MandateAt least monthly
State Income TaxYes (1.95% - 2.5% as of 2024)
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveNo
Paid Sick LeaveNo state mandate
Workers' Comp RequiredYes (exclusive state fund - WSI)
Meal Breaks30 minutes after 5 consecutive hours
Rest BreaksNo state requirement

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