All states · Updated for 2026
How to pay a nanny in North Dakota
Everything a North Dakota family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- North Dakota unemployment tax: register with Job Service North Dakota, Unemployment Insurance Tax after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against a job service nd publication in this pass); new employers pay 1.00% on the first $46,600.00 of wages; file Employer's Contribution and Wage Report (UI EASY) quarterly.
- North Dakota income tax: withhold per Federal W-4 (no state form).
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Not verified in this pass. North Dakota Workforce Safety & Insurance (WSI) has historically excluded household domestic workers from mandatory coverage — confirm with WSI.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and Federal W-4 (no state form).
- File the North Dakota new-hire report within 20 days at the state site.
- Register with Job Service North Dakota, Unemployment Insurance Tax once you cross household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against a job service nd publication in this pass) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file Employer's Contribution and Wage Report (UI EASY). Last day of the month after each quarter. 2026 taxable wage base $46,600 (up from $45,100) and new non-construction positive-balance employer rate 1.00% per Bloomberg Tax's report of the Job Service ND schedule; confirm on your rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA, Form 307 North Dakota Transmittal of Wage and Tax Statement (with W-2s) to the state. April: Schedule H with your 1040.
Run your numbers
Use the free North Dakota nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in North Dakota?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. North Dakota unemployment tax applies after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against a job service nd publication in this pass).
Do I withhold North Dakota income tax from my nanny?
Yes, using Federal W-4 (no state form) your nanny fills out. CareTab computes it each paycheck.
What forms do I file in North Dakota?
Employer's Contribution and Wage Report (UI EASY) quarterly with Job Service North Dakota, Unemployment Insurance Tax, Form 307 North Dakota Transmittal of Wage and Tax Statement (with W-2s) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in North Dakota?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in North Dakota. North Dakota minimum wage equals the federal $7.25; overtime after 40 hours/week. Live-in domestic workers are exempt from overtime under FLSA and ND wage rules.
What is the minimum wage for a nanny in North Dakota?
$7.25 per hour in 2026.
Pay your North Dakota nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Employer's Contribution and Wage Report (UI EASY) pre-filled. 14-day free trial, no card needed.
Start free trialSources: North Dakota Income Tax Withholding Rates and Instructions, 2026 Calendar Year (Office of State Tax Commissioner); Bloomberg Tax — North Dakota Issues 2026 Unemployment Insurance Rates ($46,600 wage base; 1% new non-construction employer rate). Rules for 2026 are provisional. General information, not tax or legal advice.