North Dakota Payroll Tax Recordkeeping Requirements

In North Dakota, employers must keep registers of the names of all employees. Employers must also keep payroll records of hours worked and pay rates of each employee in each pay period. Employers of 25 or more persons must make, keep and maintain records of the wages and wage rates, job classifications and other terms and conditions of employment of the persons it employs. The records must be preserved for a reasonable period of time. (Note that under North Dakota's separate payroll tax recordkeeping rules, records must be retained for at least four years).