Check stub or pay voucher
Each pay period, show hours worked, rate of pay, required state and federal deductions, and authorized deductions.
See details →NORTH DAKOTA PAYROLL RESOURCES · ND · REVIEWED 2026-10-03
North Dakota Payroll &
Pay Statement Guide
Review North Dakota’s every-pay-period check-stub rule, 2026 withholding, unemployment rate schedules, Workforce Safety & Insurance coverage, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Every-pay-period stubNorth Dakota requires a check stub or pay voucher showing hours worked, rate of pay, and deductions.
State-fund workers’ compWorkforce Safety & Insurance is the sole provider of workers’ compensation in North Dakota.
Reviewed 2026-10-03Checked against current North Dakota government sources.
AT A GLANCE
What distinguishes North Dakota pay-period records
North Dakota’s minimum wage and work conditions order requires that every employer furnish to an employee each pay period a check stub or pay voucher that indicates hours worked, the rate of pay, required state and federal deductions, and authorized deductions (N.D. Admin. Code § 46-02-07-02(10)). The rule does not expressly list gross pay, net pay, or pay-period dates. Workers’ compensation in North Dakota is provided only through the state fund, Workforce Safety & Insurance (WSI).
State income tax withholding
Use the Office of State Tax Commissioner’s 2026 Income Tax Withholding Rates and Instructions. North Dakota taxes income above a 0% bracket at 1.95% and 2.50% for 2026.
View 2026 withholding booklet →Unemployment insurance
For 2026, North Dakota’s taxable wage base is $46,600. The new-employer rate is 1.00% for non-construction employers on the positive-balance schedule and 9.67% for construction employers.
View 2026 rate schedules →Workers’ compensation
Coverage through WSI is mandatory for North Dakota employers before employees begin work, including full-time, part-time, seasonal, and occasional workers. Private insurers may not underwrite North Dakota workers’ compensation, and premium may not be deducted from wages.
View WSI coverage requirements →STATE PAYROLL OVERVIEW
What makes North Dakota different from other pay-statement jurisdictions
North Dakota’s pay-statement rule comes from an administrative rule rather than a wage-payment statute. It applies to employers covered by the minimum wage and work conditions order and requires a check stub or pay voucher every pay period showing hours worked, rate of pay, required state and federal deductions, and authorized deductions. North Dakota Century Code chapter 34-06 definitions exclude certain workers from the order, so confirm coverage for unusual worker categories.
North Dakota is one of a few states where workers’ compensation is available only from a state fund. WSI coverage is required before employees start working, and out-of-state employers can also be required to obtain WSI coverage when employees work significantly in North Dakota. It is unlawful to deduct any portion of the premium from employee wages, so WSI premium should never appear as an employee deduction.
North Dakota’s unemployment rates depend on whether an employer’s account has a positive or negative balance, and new construction employers have a separate rate. The 2026 taxable wage base is $46,600, set at 70% of a statewide average wage.
PAYROLL REQUIREMENTS CHECKLIST
The North Dakota requirements checklist
When a stub is required
Furnish a check stub or pay voucher each pay period under N.D. Admin. Code § 46-02-07-02(10).
Information to include
Show hours worked, the rate of pay, required state and federal deductions, and authorized deductions.
Workers’ compensation
Obtain WSI coverage before employees begin working. Do not deduct any portion of the WSI premium from wages.
Other employer obligations
Apply North Dakota withholding, unemployment contributions, and payroll recordkeeping separately from the stub rule.
PAYROLL RECORDS IN PRACTICE
How North Dakota treats the stub after payday
Delivery method
The rule refers to a check stub or pay voucher and does not specify an electronic-delivery procedure. If you deliver electronically, make sure the employee can access and print the stub, and confirm current Department of Labor and Human Rights guidance.
Supporting records
Keep payroll records that support the hours, rates, and deductions shown on each stub. The labor commissioner may inspect employer payrolls.
USE THE 2026 NORTH DAKOTA BOOKLET
Use North Dakota’s 2026 withholding rates and instructions
North Dakota withholding depends on the employee’s federal Form W-4 information, wages, and payroll frequency, using the Tax Commissioner’s 2026 tables. The 2026 booklet was released March 30, 2026. North Dakota taxes income at 0%, 1.95%, and 2.50% brackets for 2026.
2026 Income Tax Withholding Rates and Instructions
Current percentage-method tables and employer instructions.
View source →N.D. Admin. Code ch. 46-02-07
The check-stub rule and minimum wage and work conditions order.
View source →LOCAL CONSIDERATIONS
North Dakota payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Fargo, Bismarck, Grand Forks, or Minot.
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Fargo and Grand ForksApply statewide stub, withholding, unemployment, and WSI rules. Employers near the Minnesota border should review reciprocity for qualifying residents.
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Bismarck and MinotThe same statewide rules apply.
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Western oil-field employersOut-of-state employers whose workers perform significant services in North Dakota can be required to obtain WSI coverage. Review WSI’s criteria for out-of-state employers.
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Construction employersNew construction employers use the 9.67% new-employer unemployment rate for 2026.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for North Dakota payroll records
1Confirm WSI coverageMake sure WSI coverage is in place before employees begin work.›
2Enter payroll detailsAdd hours worked, rate of pay, deductions, and federal W-4 information.›
3Review withholding and UIApply the 2026 North Dakota tables and the employer’s 2026 UI rate on the $46,600 base.›
4Generate the stubComplete the Pay Run and furnish a stub showing hours, rate, required deductions, and authorized deductions.›
5Retain supporting recordsKeep payroll records that support each stub.›
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OFFICIAL NORTH DAKOTA SOURCES USED FOR THIS PAGE
Official North Dakota sources used for this page
01
North Dakota Administrative Code · Chapter 46-02-07
Primary authority for the every-pay-period check stub or pay voucher.
02
Office of State Tax Commissioner · 2026 Withholding Rates and Instructions
Current withholding tables and instructions.
03
Job Service North Dakota · 2026 UI Tax Rate Schedules
2026 wage base, new-employer rates, and positive and negative rate tables.
04
Workforce Safety & Insurance · Coverage Requirements
Mandatory state-fund coverage and the prohibition on premium deductions.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary North Dakota sources and is periodically reviewed against current agency guidance. We use the North Dakota Administrative Code, Office of State Tax Commissioner withholding publications, Job Service North Dakota rate schedules, and Workforce Safety & Insurance guidance whenever available.
FREQUENTLY ASKED QUESTIONS
North Dakota pay-statement FAQ
Does North Dakota require a pay stub every pay period?
Yes. N.D. Admin. Code § 46-02-07-02(10) requires every employer to furnish a check stub or pay voucher each pay period.
What must a North Dakota pay stub show?
Hours worked, the rate of pay, required state and federal deductions, and authorized deductions.
Can a North Dakota employer buy workers’ compensation from a private insurer?
No. WSI is the sole provider of workers’ compensation in North Dakota, and coverage is required before employees begin work.
Can WSI premium be deducted from employee pay?
No. It is unlawful to deduct any portion of the premium from an employee’s wages.
What are North Dakota’s 2026 unemployment figures?
The taxable wage base is $46,600. New non-construction employers on the positive-balance schedule pay 1.00%; new construction employers pay 9.67%.
What are North Dakota’s 2026 income-tax brackets?
Income above a 0% bracket is taxed at 1.95% and 2.50%. Withholding uses the Tax Commissioner’s 2026 tables.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a North Dakota Pay Run, review hours, rates, and deductions before completion, and keep the applicable North Dakota sources with your payroll workflow.