How do I register as a household employer in North Dakota?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with North Dakota's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer. If you'll withhold North Dakota state income tax at your employee's request, register separately with the state department of revenue for a withholding account.

What payroll taxes does North Dakota charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). North Dakota SUTA: 0.08% - 9.41% on a state-specific wage base — new employers typically land near the middle of that range. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are North Dakota's minimum wage and overtime rules for nannies?

North Dakota uses the federal minimum wage of $7.25/hour for household employees. Some local ordinances may set a higher floor — verify your city or county. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees, with a narrow exception for live-in nannies who are FLSA-exempt from overtime (but not from minimum wage).

Can I require my nanny to use direct deposit in North Dakota?

No. North Dakota prohibits employers from mandating direct deposit — your nanny must opt in voluntarily. Best practice is to get a written, signed authorization regardless. Federal Regulation E (Electronic Fund Transfer Act) sets the floor; North Dakota layers an additional employee-consent rule on top.

What records do I need to keep for a North Dakota household employee?

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. North Dakota follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

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North Dakota Nanny Tax Guide

North Dakota has one of the lowest income tax burdens in the country, with the first $48,475 exempt from tax and a maximum rate of just 2.5%. No disability or paid leave requirements apply.

North Dakota household employer quick facts

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.08% - 9.41%

New employers: 1.07% on the first $46,600 (2026). Job Service North Dakota

Key things to know

Very low state income tax (0% - 2.5%)
First $48,475 is exempt from state tax
Uses federal minimum wage
High SUI wage base ($46,600)

North Dakota Employer Requirements

State Income Tax

North Dakota's income tax is very low: 0% on first $48,475, 1.95% on $48,475-$244,825, and 2.5% above. Most household employees owe little or no state tax.

State Unemployment Insurance

Employers pay SUI tax on the first $46,600 of wages. New employer rate is 1.07%, with rates ranging from 0.08% to 9.41% based on experience.

Workers' Compensation

North Dakota doesn't require workers' compensation for household employers—domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability. If you do opt in, coverage is purchased through the state fund.

North Dakota household employer questions

What will it cost?

Wondering what you'll actually owe as a North Dakota employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: North Dakota tax agency, IRS Publication 926

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North Dakota Nanny Tax Guide

North Dakota household employer quick facts

North Dakota Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

North Dakota household employer questions

What will it cost?

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