Reading a North Dakota pay stub, line by line
A North Dakota pay stub is short: one state line that is often tiny or zero, plus the three federal lines. Here is what each line means in 2026:
ND State Income Tax ("ND SIT", "ND W/H"). North Dakota taxes federal taxable income in three brackets for single filers: 0% on the first $49,575, 1.95% up to $250,400, and 2.5% above that. There is no separate state deduction — your federal $16,100 standard deduction carries straight through, so a single filer with only wages owes nothing until pay passes about $65,675.
How the withholding line is figured. There is no state W-4: your employer uses your federal Form W-4 and the Tax Commissioner's 2026 tables — $0 on annual wages under $57,625, then 1.95%. Because that table starts below the real zero point, a single worker at $60,000 has about $46 a year withheld and gets every cent back on Form ND-1. Bonuses may be withheld at a flat 1.5%.
Social Security (6.2% up to $184,500 in 2026) and Medicare (1.45%, plus 0.9% on wages over $200,000). On $60,000 these two lines take $4,590 a year — more than ten times the ND line at that income. From January 1, 2027: Social Security 6.2% up to $192,300.
What you will NOT see: a state unemployment deduction (North Dakota law says UI contributions "may not be deducted in whole or in part, from the wages" — N.D.C.C. ch. 52-04), a state disability or paid-family-leave line (North Dakota has neither), or any city or county income tax — Fargo, Bismarck, Grand Forks, and Minot levy none.
North Dakota paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 0% / 1.95% / 2.5% of federal taxable income · 0% on the first $49,575 (single, 2026) |
| Top rate | 2.5% — only above $250,400 of taxable income |
| State deduction | None of its own — the federal $16,100 standard deduction flows through |
| Tax-free wages (single) | About $65,675 of wages before any ND tax is owed |
| State withholding form | None — federal W-4 only; withholding starts above $57,625 of annual wages |
| Employee-paid SUI / SDI / PFML | None — UI is employer-only (N.D.C.C. ch. 52-04) |
| Local income taxes | None |
| Minimum wage | $7.25 (unchanged since July 24, 2009) · tipped cash wage $4.86 |
| Pay frequency | At least once each calendar month (N.D.C.C. §34-14-02) |
| Final paycheck | Next regular payday, quit or fired (N.D.C.C. §34-14-03) |
What you actually take home in North Dakota (2026 estimates)
Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, and North Dakota income tax (return-basis: 2026 brackets applied to federal taxable income). No local tax or state payroll programs apply:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $34,320 | $1,320 | $2,860 | 14.2% |
| $60,000 | $50,390 | $1,938 | $4,199 | 16.0% |
| $75,000 | $61,411 | $2,362 | $5,118 | 18.1% |
| $100,000 | $78,511 | $3,020 | $6,543 | 21.5% |
| Minimum wage, full-time ($7.25/hr) | $13,926 | $536 | $1,161 | 7.7% |
Where the money goes at $60,000: North Dakota income tax is $0 — federal taxable income of $43,900 sits inside the 0% bracket. Your stub may still show about $46 a year of ND withholding, which comes back at filing. Federal income tax ($5,020) and FICA ($4,590) are the whole bill.
Where ND tax starts to bite: at $80,000 the state line is about $279 a year; at $100,000 about $669 — still under 0.7% of gross.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, North Dakota 2026 single-filer tax rate schedule (Form ND-1ES, Office of State Tax Commissioner) applied to federal taxable income. Estimates only — your withholding follows the Tax Commissioner's 2026 withholding tables and your federal W-4, credits, and pre-tax benefits.
What North Dakota jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $38.81 | $80,730 |
| Software developer | $50.77 | $105,600 |
| Elementary school teacher | — | $60,030 |
| Truck driver (heavy) | $29.29 | $60,910 |
| Construction laborer | $23.59 | $49,070 |
| Customer service rep | $21.48 | $44,670 |
| Retail salesperson | $17.33 | $36,040 |
| Waiter / waitress (tips included) | $14.85 | $30,890 |
North Dakota's median hourly wage across all occupations is $25.23 ($52,480 a year) — 3% above the national median of $24.51. At that median, a single filer owes no North Dakota income tax at all; so does a heavy-truck driver at the state median of $60,910.
North Dakota's workforce in numbers
- 799,358 residents, civilian labor force of 431,411, unemployment 2.2% (Census 2025 estimate; BLS, July 2026)
- 60,342 self-employed (nonemployer) businesses (Census, 2023) — about one for every 13 residents
- 352,108 people on employer payrolls at 25,402 establishments, earning $21.9 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $64,050 (BLS OEWS, May 2025)
North Dakota pay rules — the answers people actually need
Final paycheck: next regular payday, whether you quit or were fired. N.D.C.C. §34-14-03 makes unpaid wages due on the regular paydays already set for the periods you worked. If you were discharged, the employer must send the pay by certified mail to an address you designate, unless you both agree otherwise. If it is late, you can collect a day's wages for each day of default, for up to 30 days.
Pay frequency: at least once a month. N.D.C.C. §34-14-02 requires wages at least once each calendar month on regular paydays designated in advance — paid in cash, by check, by direct deposit to the bank you choose, or, if you elect it, a stored value card.
Is a pay stub required? Yes. N.D. Admin. Code §46-02-07-02(10) requires every employer to furnish, each pay period, "a check stub or pay voucher" showing hours worked, rate of pay, required state and federal deductions, and authorized deductions.
Minimum wage: $7.25, tipped cash wage $4.86. The state rate in N.D.C.C. §34-06-22 has been $7.25 since July 24, 2009, with no indexing. Employers may take a tip credit of up to 33% of the minimum wage for employees who regularly get more than $30 a month in tips, must tell you in advance, and must keep records showing your cash wage plus tips reaches $7.25.
What can come out of your check. Beyond taxes and court orders, N.D.C.C. §34-14-04.1 allows only advances, deductions you authorized in writing, and — for damage, breakage, or shortages — a deduction you authorize at the time it is taken.
No local income taxes or local minimum wages in North Dakota
No North Dakota city or county levies an income or payroll tax on wages — a worker in Fargo, Bismarck, Grand Forks, or Minot has the same stub as one in a rural county. There are no city or county minimum wages either: $7.25 applies statewide, and a full-time job at that rate grosses $15,080 a year.
North Dakota vs. its three neighboring states
| State | Est. net/year | Difference vs ND |
|---|---|---|
| North Dakota | $50,390 | — |
| Minnesota | $47,569 | −$2,821 |
| South Dakota | $50,390 | +$0 |
| Montana | $48,327 | −$2,063 |
At $60,000 a North Dakotan pays no state income tax — the same as a South Dakotan, whose state has no income tax at all. Compare the Minnesota and Montana rows to see what the same salary keeps across those borders.
FAQ
What is the North Dakota income tax rate on my paycheck in 2026?
For single filers North Dakota taxes federal taxable income at 0% on the first $49,575, 1.95% from $49,575 to $250,400, and 2.5% above that. There is no separate state deduction — your federal $16,100 standard deduction carries through — so a single filer with only wages owes nothing until pay passes about $65,675.
How much tax comes out of a paycheck in North Dakota?
A single filer earning $60,000 keeps about $50,390 a year — roughly $1,938 per biweekly check, a 16.0% effective rate covering federal income tax and FICA. North Dakota income tax on that salary is $0 because federal taxable income ($43,900) stays inside the 0% bracket.
Why is there North Dakota tax withheld if I owe $0?
The 2026 withholding table starts at $57,625 of annual wages and does not subtract the standard deduction, so a $60,000 single worker has about $46 a year withheld. The actual tax is figured on Form ND-1 from federal taxable income, and the whole amount is refunded.
Does North Dakota have a state W-4?
No. North Dakota employers withhold based on your federal Form W-4. A new hire who has not turned in a W-4 is treated as single.
Does my employer have to give me a pay stub in North Dakota?
Yes. N.D. Admin. Code §46-02-07-02(10) requires a check stub or pay voucher every pay period showing hours worked, rate of pay, required state and federal deductions, and any authorized deductions.
When is my final paycheck due in North Dakota?
On the next regular payday for the period worked, whether you quit or were fired (N.D.C.C. §34-14-03). If you were fired, the employer mails it by certified mail to the address you give, unless you agree otherwise. Late pay can add a day's wages per day, for up to 30 days.
What is the minimum wage in North Dakota in 2026?
$7.25 per hour — the same as the federal minimum and unchanged since July 24, 2009. Tipped employees can be paid a $4.86 cash wage if tips bring them to at least $7.25. There are no city or county minimum wages.