Payroll and Benefits Guide - United States - North Dakota

United States - North Dakota
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Currency

United States Dollar (USD)

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Capital

Bismarck
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Employer Taxes

9.46% – 23.77%
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Date Format

mm/dd/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

The state’s nickname is “The Peace Garden State,” in reference to the International Peace Garden located on the North Dakota-Canada border.

The state flower of North Dakota is the wild prairie rose, while the state tree is the American elm.

The state is a leading producer of agricultural products, including wheat, barley, sunflowers, and honey.

The state is home to the world’s largest buffalo statue, the “Dakota Thunder.

North Dakota is the least-visited state in the United States.

North Dakota has the highest percentage of people of Norwegian ancestry in the United States.

United-States-North-Dakota

Contributions

Employee Payroll Tax

Contribution TypeRate
FICA Social Security6.20%
FICA Medicare1.45%
Additional tax0.90%

Employer Payroll Tax

Contribution TypeRate
Unemployment Insurance0.08% – 9.69%
Unemployment- New Employer1.13%
Disability Insurance0.10% – 0.75%
FICA Social Security6.20%
FICA Medicare1.45%
FUTA0.60% -6.00%

Payroll

Payroll Cycle

The payroll cycles are semi-monthly or monthly,

13th Salary

There are no provisions in the law regarding 13th salaries.

Work Hours and Week

The workweek is a maximum of 40 hours per week or 8 hours per day.

Overtime

North Dakota adheres to the Fair Labour Standards Act (FLSA). Overtime is considered any hours worked in excess of the standard 40-hour workweek. Overtime is paid at the rate of 150% of the regular salary rate.
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Leave

Paid Time Off

There are no provisions in the law regarding paid time off. However, it is common for employers to decide whether to offer paid or unpaid vacation leave. This must comply with employment law and must be stipulated in the collective bargaining agreements.

Public Holidays

There are 11 official holidays.

Sick Days

FMLA allows eligible employees to take up to 12 weeks of unpaid leave within a 12-month period.

Maternity Leave

12 working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.

Maternity leave falls under the FMLA (see Sick Leave).

Paternity Leave

Paternity leave falls under the FMLA (see Sick Leave).

Parental Leave

Paternity leave falls under the FMLA (see Sick Leave).

Termination

Termination Process

In the United States, unless there are mass dismissals or specific provisions in an employment contract or collective bargaining agreement, there is no mandated formal notice period for terminating an individual employment relationship.

Notice Period

Most employees are employed “at-will,” and either party can terminate the employment relationship without notice.

Severance Pay

Employers are not legally obligated to provide severance payments to terminated employees. The decision to offer severance pay is at the discretion of the employer and may depend on factors such as the employee’s length of service or specific contractual agreements

Probation Period

Probation Period

There are no provisions in the law regarding probation or trial periods. It is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.

Immigration

Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States. An employer seeking to hire a foreign national may file a petition with the United States Department of Homeland Security/ United States Citizenship and Immigration Services (“USCIS”) for an employment visa on behalf of the prospective employee.

If the petition is approved, the prospective employee must obtain a “visa stamp” from a United States embassy or consulate (Canadian citizens are exempt from this requirement).

To get a temporary U.S. work visa, an employer must file a petition with U.S. Citizenship and Immigration Services (USCIS).

For Work Permits

H-1B – for applicants with a college degree hired to do specialized work.

H-1B1 – for applicants with a college degree from Chile and Singapore.

H-2A – for temporary or seasonal agriculture work.

H-2B – for temporary non-agricultural work.

L – for intercompany transfers (people transferred from a foreign company to a US branch of the company.)

0 – for people with extraordinary ability in science, arts, education, business, or athletics.

VAT

North Dakota has a minimum combined sales tax rate of 6.85% (state tax is 5.00% and local tax average 1.85%).