North Dakota Employer Compliance Kit 2027: State Checklist, Deadline Calendar and Excel Tracker

Who it is for

Owners, office managers and bookkeepers who run payroll for employees working in North Dakota, from the first hire to the year-end forms.

Not the right fit if

Your employees work outside North Dakota: get that state's kit, or the 2027 Employer Compliance Bundle for several states. Not a payroll service, and not a legal review of your policies.

Why it is different

• Built only from our North Dakota data files, checked November 2026 against 10 official pages, among them Job Service North Dakota; Job Service ND: Learn About Taxes; North Dakota Office of State Tax Commissioner: Non-Resident; North Dakota Child Support: Employer New Hire Reporting factsheet; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); Labor and Human Rights FAQ (North Dakota Department of Labor and Human Rights); North Dakota Labor and Human Rights: Wage and hour FAQ.
• 5 items the official pages didn't state are marked "not confirmed" with the page to check, never guessed.
• The workbook recalculates with zero formula errors and dates the North Dakota new-hire steps for you.

What is inside

• Start here. How to use the kit, the 15 confirmed North Dakota rules at a glance and the 5 items to confirm, each with the official page to check: taxable wage base for 2027 (Job Service ND: Learn About Taxes); state income tax withholding (ND Tax Commissioner: Income Tax Withholding); E-Verify for private employers (House Bill 1527 (2023) bill file, North Dakota Legislative Assembly); breaks for workers under 18 (North Dakota Labor and Human Rights: Wage and hour FAQ); state copies of W-2s and 1099s (ND Tax Commissioner: Income Tax Withholding).
• North Dakota 2027 checklist. Eight steps from unemployment tax registration to year-end filing, each confirmed rule with its source link and check date, from Job Service North Dakota, North Dakota Child Support: online reporting, Workforce Safety & Insurance (WSI). What it confirms: open a state unemployment tax account: Register within 20 days after first employing workers (Job Service ND); taxable wage base for 2026 (the latest published): $46,600 per employee in 2026; new employer tax rate: 1% for a new employer; quarterly wage reports and payments: Job Service ND: reports and payment must be submitted electronically by the end of the month after the quarter; workers who live in a neighboring state: Reciprocity partners named by the state: Minnesota and Montana; report each new hire to the state: No later than 20 days after the first day the individual performs services for pay; minimum wage now (2026): $7.25 an hour; minimum wage change in 2027: $7.25 an hour; no scheduled change in our data; tipped employees: Cash wage of at least $4.86 an hour in 2027, with tips making up the rest; paid sick leave: No statewide paid sick leave law for private employers; meal breaks for adults: A 30-minute break in each shift longer than 5 hours, when 2 or more employees are on duty; rest breaks for adults: no state rule; Shorter mid-shift breaks aren't required; if an employer gives them, they must be paid; workers' compensation insurance: All employers must secure coverage for full-time, part-time, seasonal and occasional employees, through WSI; final pay when you let someone go: On the next regularly scheduled payday; final pay when an employee quits: On the next regularly scheduled payday.
• 2027 deadline calendar. 10 dates our North Dakota files state: 4 quarterly due dates from Job Service North Dakota; 1 state W-2 and 1099 filing dates from North Dakota Office of State Tax Commissioner, with weekend dates flagged and a month-by-month planner for your own.
• New hire and pay change checklist. One page per hire, with the report to North Dakota Child Support: online reporting (new hires reported in 20 days) and the I-9 steps, and one per pay change against the $7.25 minimum wage.
• North Dakota compliance workbook (Excel). The North Dakota dates in a deadline tracker with days left and status, a new-hire sheet that dates each step from the start date (new hires reported in 20 days), and a pay-change sheet that flags any rate below the 2027 floor.