What Goes on a North Dakota Pay Stub
A North Dakota pay stub carries the usual federal deductions first: federal income tax driven by the W-4, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. Those lines look the same in Fargo as they do anywhere in the country.
The North Dakota line is modest by national standards. Graduated rates run from zero to just 2.9 percent, so the state deduction on a typical stub is smaller than the Social Security line above it. Benefit deductions for health insurance or retirement follow, and net pay closes the stub.
North Dakota Withholding Rules: Forms and Allowances
North Dakota skips the extra paperwork by using the federal Form W-4 for state withholding. There is no state certificate to fill out at hire, and employers apply the state's tables or formulas to the same allowance information used for federal withholding.
The rate structure is one of the lightest in the nation: 0 percent on the first slice of taxable income, then 1.95, 2.5, and 2.9 percent. Because the bottom bracket is zero, many hourly workers in Bismarck or Grand Forks see a state line that rounds to very little, which is exactly why North Dakota stubs look so close to no-tax-state stubs.
Payday and Final Paycheck Rules in North Dakota
North Dakota requires employers to pay workers at least monthly on regular paydays. Most employers pay biweekly or semimonthly, well inside the legal minimum, from Fargo offices to oil-field service crews.
Final pay timing depends on how the job ended. A worker who quits is owed final wages by the next regular payday. For a discharge, the existing employment agreement controls, and without one the employer must pay by certified mail. The final stub must still itemize every deduction.
Are Itemized Pay Stubs Required in North Dakota?
Yes. North Dakota requires employers to provide an itemized statement of earnings and deductions with each payday. The statement lets workers confirm gross pay, hours, and each tax line, including the small state deduction produced by the 0 to 2.9 percent rate schedule.
Example: A $57,000 Pay Stub in Fargo, North Dakota
Picture a single filer in Fargo earning $57,000 a year on a biweekly schedule. North Dakota's low rates keep the state line small:
| Item | Annual Amount |
| Gross Pay | $57,000.00 |
| Federal Income Tax (approx) | ~$4,670.00 |
| Social Security (6.2%) | $3,534.00 |
| Medicare (1.45%) | $826.50 |
| North Dakota income tax (0%-2.9%, approx) | $800.00 |
| Net Annual Pay | ~$47,169.50 |
That leaves about $1,814.21 of net pay per biweekly check. North Dakota's bottom bracket starts at zero percent, so lower earners may see almost nothing on the state line, and the federal W-4 doubles as the state withholding form.
Frequently Asked Questions
Does North Dakota have its own withholding form?
North Dakota does not issue one. Employers calculate state withholding from the federal Form W-4, so there is no separate state certificate to complete.
What are North Dakota's income tax rates for 2026?
Graduated rates of 0, 1.95, 2.5, and 2.9 percent. The zero bracket means the lowest slice of taxable income is not taxed at all.
How often must North Dakota employers pay workers?
At least monthly, on regular paydays.
When is my final paycheck due in North Dakota?
By the next regular payday if you quit. If you are discharged, payment follows the existing employment agreement, or by certified mail if there is none.
Are pay stubs required in North Dakota?
Yes. Employers must provide an itemized statement of earnings and deductions each payday.
Related Tools
Generate your stub with the free Pay Stub Generator and verify the numbers with the North Dakota Paycheck Calculator. See the plains-state contrast on a Montana pay stub or a South Dakota pay stub.
Sources: ND Office of State Tax Commissioner, ND Department of Labor and Human Rights. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax advice.