Check stub or pay voucher
Each pay period, show recorded work hours, rate of pay, required state and federal deductions, and authorized deductions.
North Dakota pay-statement rules and document checks (2026)
This 2026 North Dakota reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed North Dakota material addresses check stub or pay voucher, state income tax withholding, unemployment insurance.
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
North Dakota’s pay-statement rule comes from an administrative rule rather than a wage-payment statute. It covers employers covered by the minimum pay rate and work conditions order and requires a check stub or pay voucher each payroll cycle showing recorded work hours, 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 mandatory 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 a worker 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.
Key findings from the official source material
State income tax withholding
Refer to 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 the 2026 year.
Unemployment insurance
In the 2026 reference year, 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.
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.
Trusted sources
Primary sources for North Dakota
Consult these agency and research references when checking the rules for North Dakota. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the North Dakota requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a stub is required
Furnish a check stub or pay voucher every pay cycle under N.D. Admin. Code § 46-02-07-02(10).
Information to include
Show recorded work hours, 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.
Related business obligations
Apply North Dakota withholding, unemployment contributions, and payroll recordkeeping separately from the stub rule.
After payday
Delivery, access, and records 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
Retain supporting wage records that support the hours, rates, and deductions shown on each stub. The labor commissioner may inspect employer payrolls.
Tax withholding
2026 withholding and related calculations
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 the 2026 year.
2026 Income Tax Withholding Rates and Instructions
Current percentage-method tables and employer instructions.
N.D. Admin. Code ch. 46-02-07
The check-stub rule and minimum pay rate and work conditions order.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Fargo, Bismarck, Grand Forks, or Minot.
Step-by-step process
A practical document review sequence
1Confirm WSI coverage.
Make sure WSI coverage is in place before employees begin work.
2Enter pay documentation details.
Add recorded work hours, rate of pay, deductions, and federal W-4 information.
3Review withholding and UI.
Apply the 2026 North Dakota tables and the employer’s 2026 UI rate on the $46,600 base.
4Generate the stub.
Create the earnings document and furnish a stub showing hours, rate, required deductions, and authorized deductions.
5Retain supporting records.
Retain supporting wage records that support each stub.
A simpler way
Using PayStubCheck responsibly
Use the North Dakota references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
- Simple per-document pricing
No subscription or long-term contract.
References
Official publications and research links
Questions
Questions about North Dakota earnings records
Does North Dakota require a pay stub every pay period?
Yes. N.D. Admin. Code § 46-02-07-02(10) requires all employers to furnish a check stub or pay voucher every pay cycle.
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 mandatory before employees begin work.
Can WSI premium be deducted from employee pay?
No. It is unlawful to deduct any portion of the premium from a worker’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.
Keep your records in check
Prepare a North Dakota earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.