North Dakota Pay Stub Requirements & Payroll Taxes

North Dakota has one of the lowest income taxes in the country — 0%, 1.95% or 2.5% — and a minimum wage at the federal $7.25. Its own rules are concentrated on the stub and the break room: a detailed check stub every pay period, a 30-minute meal break on longer shifts, and paid time off that cannot be forfeited once earned.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in North Dakota?

Under North Dakota's Minimum Wage and Work Conditions Order, every employer must furnish each employee, every pay period, a check stub or pay voucher showing the items below.

Required on every wage statement — N.D. Admin. Code § 46-02-07-02(10):

Hours worked
Rate of pay
Required state and federal deductions
Authorized deductions

Penalty for non-compliance (N.D.C.C. §§ 34-14-05, 34-14-09): The rule sets no separate fine; the Labor Commissioner enforces the wage chapter, investigates violations and can pursue actions for penalties and forfeitures. Employees can file wage claims of $125 to $15,000 with the Department of Labor and Human Rights within two years.

How often must employees be paid?

Every employer must pay all wages due at least once each calendar month, on regular paydays designated in advance. Wages may be paid in cash, by check, by direct deposit, or — if the employee chooses it when offered — on an FDIC- or NCUA-insured stored value card.

Source: N.D.C.C. § 34-14-02

North Dakota minimum wage

North Dakota's minimum wage is $7.25 an hour, the same as the federal rate.

$7.25 per hour statewide, effective July 24, 2009North Dakota cities do not set their own minimum wages.

Tipped employees who customarily receive more than $30 a month in tips: a cash wage of at least $4.86 per hour (a 33% tip credit), with tips making up the rest.

Source: N.D. Admin. Code ch. 46-02-07; North Dakota Department of Labor and Human Rights

Overtime & double time

North Dakota requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: N.D. Admin. Code § 46-02-07-02

Meal & rest break requirements

A meal period of at least 30 minutes must be provided in each shift of more than five hours when two or more employees are on duty. Employees may waive it by agreement with the employer.

There is no rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for a missed meal period.

Source: N.D. Admin. Code § 46-02-07-02

North Dakota state income tax

North Dakota taxes income at three rates — 0%, 1.95% and 2.5% — with brackets adjusted for inflation each year. The figures below are the State Tax Commissioner's current published schedule for tax year 2025; employers withhold for 2026 using the Commissioner's 2026 withholding tables.

2025 North Dakota Income Tax Brackets (Single)

Taxable income	Rate
$0 – $48,475	0%
$48,475 – $244,825	1.95%
Over $244,825	2.5%

Married couples filing jointly pay 0% to $80,975, 1.95% to $298,075 and 2.5% above that. Thresholds rise each year with inflation, so 2026 brackets will be slightly higher.

Source: North Dakota Office of State Tax Commissioner — Individual Income Tax

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Vacation & paid time off (PTO)

North Dakota does not require paid time off, but once earned, paid time off is wages at separation and no contract or policy may forfeit it.

Earned paid time off is wages upon separation from employment.

"Use-it-or-lose-it" policies:Not allowed for paid time off already earned.

Paid out at termination?Yes, with narrow exceptions: an employee who quits with less than a year of service and less than five days' notice, having been told this in writing at hire, and paid time off that was awarded but not yet earned.

Source: N.D.C.C. § 34-14-09.2; North Dakota Department of Labor and Human Rights

Final paycheck rules

Whether the employee is discharged or quits, unpaid wages are due on the regular payday for the period worked. When the employer ends the employment, it must send the wages by certified mail to an address the employee designates, unless both sides agree otherwise.

Situation	Final wages due
Fired or laid off	By the next regular payday, sent by certified mail unless otherwise agreed
Quits (with or without notice)	By the next regular payday

Late final pay:If the employer misses the deadline, the employee can collect their agreed daily wage for each day of default, without working, for up to 30 days.

Source: N.D.C.C. § 34-14-03

Other North Dakota payroll taxes employers should know

North Dakota has no state disability insurance or paid family leave payroll tax. Employers pay unemployment insurance tax to Job Service North Dakota, using separate rate tables for employers whose accounts are in positive or negative balance.

Tax	Rate	Notes
Unemployment Insurance (employer-paid)	0.07%–1.10% for positive-balance employers and 6.07%–9.67% for negative-balance employers in 2026; new non-construction employers pay 1.00% (positive) and new construction employers 9.67%	2026 taxable wage base is $46,600 per employee (70% of the statewide average wage).

Source: Job Service North Dakota — 2026 Unemployment Insurance Tax Rate Schedules

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Common questions about North Dakota pay stubs

Can a North Dakota employer refuse to pay out unused PTO?

Generally no. Earned paid time off is wages at separation and cannot be forfeited by policy, except in narrow cases such as an employee with under a year of service who quit with less than five days' notice after being told the rule in writing.

Do North Dakota employers have to give meal breaks?

Yes — a 30-minute meal period in each shift longer than five hours when two or more employees are on duty, unless the employee agrees to waive it.

What is North Dakota's tipped minimum wage?

$4.86 an hour in cash wages for employees who customarily receive more than $30 a month in tips, as long as tips bring total pay to at least $7.25.

When is my last paycheck due in North Dakota?

On the regular payday for the period worked, whether you quit or were let go. When the employer ends the job, it must send the wages by certified mail unless you agree otherwise.

Guides that go with this page

North Dakota's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.