Sources checked:
Quick answer. North Dakota: $46,600 SUTA wage base (2026); 1% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; meal breaks required; final pay by the next payday if fired. 15 of 20 checklist items are confirmed on official pages; 5 are marked not confirmed, with the page to check.
North Dakota 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Register within 20 days after first employing workers (Job Service ND).
Source: Job Service North Dakota, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Job Service ND: Learn About Taxes.
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ConfirmedTaxable wage base for 2026 (the latest published)
$46,600 per employee in 2026.
Job Service ND's 2026 rate schedules: "2026 Taxable Wage Base is $46,600." It equals 70% of the statewide average annual wage.
Source: Job Service ND: Learn About Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
Job Service ND, 2026: 1.00% for non-construction employers with a positive balance.
- New non-construction employer, negative balance: 6.07%: 2026 schedules.
- New construction employer: 9.67%: 2026 schedules, positive or negative balance.
Source: Job Service ND: Learn About Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Job Service ND: reports and payment must be submitted electronically by the end of the month after the quarter.
Source: Job Service ND: Learn About Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check ND Tax Commissioner: Income Tax Withholding.
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Minnesota and Montana. Their residents can give you Form NDW-R (Reciprocity Exemption from Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota).
North Dakota has a reciprocal agreement with Minnesota and Montana for individual income tax purposes.
Source: North Dakota Office of State Tax Commissioner: Non-Resident, checked November 2026 · More: North Dakota tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
No later than 20 days after the first day the individual performs services for pay. Employers with more than 24 employees must report electronically.
- Who: Full-time, part-time and temporary employees, adults and minors; a rehire counts after a separation of at least 60 days in a row.
- How: online, mail, fax. Online at www.childsupportnd.com; smaller employers may also send a form, a printed list or a W-4.
Source: North Dakota Child Support: Employer New Hire Reporting factsheet, checked November 2026 · More: First hire checklist for North Dakota
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Not confirmedE-Verify for private employers
Not confirmed — check House Bill 1527 (2023) bill file, North Dakota Legislative Assembly.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $4.86 an hour in 2027, with tips making up the rest.
US DOL tipped table: tip credit up to 33% ($2.39), cash wage $4.86.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
The Department of Labor and Human Rights FAQ says no state or federal laws require an employer to provide PTO, so the employer sets the terms.
Source: Labor and Human Rights FAQ (North Dakota Department of Labor and Human Rights), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
A 30-minute break in each shift longer than 5 hours, when 2 or more employees are on duty. Unpaid if the employee is completely relieved of duties.
A minimum 30-minute break must be provided in each shift exceeding 5 hours when 2 or more employees are on duty.
Source: North Dakota Labor and Human Rights: Wage and hour FAQ, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. Shorter mid-shift breaks aren't required; if an employer gives them, they must be paid.
Other breaks, such as 15-minute mid-shift breaks, are not required.
Source: North Dakota Labor and Human Rights: Wage and hour FAQ, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check North Dakota Labor and Human Rights: Wage and hour FAQ.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
All employers must secure coverage for full-time, part-time, seasonal and occasional employees, through WSI.
requires all employers to secure workers' compensation insurance
- Owners and officers: Coverage for owners, partners or corporate officers is optional.
- The WSI employer guide we could open is an April 2006 edition kept by the State Library, so only its basic rules are used here; check details with WSI.
Source: An Employer's Guide to Workers' Compensation (WSI, 2006 edition, North Dakota State Library), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On the next regularly scheduled payday.
become due and payable on the next regularly scheduled payday(s)
Source: North Dakota Department of Labor and Human Rights: Wage and Hour FAQ, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On the next regularly scheduled payday.
become due and payable on the next regularly scheduled payday(s)
- Unused vacation: Unused paid time off counts as wages at separation. For a voluntary quit, a private employer may hold back accrued time off only if it gave written notice at hire and the employee worked less than a year and gave less than 5 days' notice.
- If it's late: If the employer misses the deadline, the employee may collect the daily contract wage for each day of default, for up to 30 days. Willfully refusing to pay is an infraction, and interest runs from the due date.
Source: North Dakota Department of Labor and Human Rights: Wage and Hour FAQ, checked November 2026 · More: Final paycheck laws by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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Not confirmedState copies of W-2s and 1099s
Not confirmed — check ND Tax Commissioner: Income Tax Withholding.
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Form 307 with W-2s and 1099s showing North Dakota tax Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Job Service ND: Learn About Taxes
- State income tax withholding: check ND Tax Commissioner: Income Tax Withholding
- E-Verify for private employers: check House Bill 1527 (2023) bill file, North Dakota Legislative Assembly
- Breaks for workers under 18: check North Dakota Labor and Human Rights: Wage and hour FAQ
- State copies of W-2s and 1099s: check ND Tax Commissioner: Income Tax Withholding
North Dakota kit
North Dakota Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the North Dakota unemployment tax wage base for 2027?
Not confirmed in our data files. Check Job Service ND: Learn About Taxes (https://jobsnd.com/unemployment-business-tax/learn-about-taxes). The latest published base is $46,600 per employee in 2026.
How soon must a North Dakota employer report a new hire?
No later than 20 days after the first day the individual performs services for pay. Employers with more than 24 employees must report electronically.
What is the North Dakota minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does North Dakota require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in North Dakota?
If the employer ends the job: On the next regularly scheduled payday. If the employee quits: On the next regularly scheduled payday.
Does North Dakota require state W-2 or 1099 filing?
Not confirmed in our data files. Check ND Tax Commissioner: Income Tax Withholding (https://www.tax.nd.gov/income-tax-withholding).
Do North Dakota employers need workers' comp?
All employers must secure coverage for full-time, part-time, seasonal and occasional employees, through WSI.
Related: Employer compliance by state · 2027 changes for employers