[subject] + 并 + 不 + [verb / adjective]
[subject] + 并 + 没(有) + [verb]
并 before 不 or 没有 makes the negative push back against an assumption: "actually not", "not at all, whatever you think". The assumption may be the listener's, or just what anyone would expect.
With no expectation to contradict, 并 sounds odd: 并不难 answers someone who thinks it's hard. It often comes with 其实, 但是 or 可是.
The choice follows the usual split. 并不 negates a state, a habit or a view. 并没有 (or 并没) says an event didn't happen.
并 sits right before 不 or 没, after the subject and any time word.
With 是, the frame corrects one explanation and supplies another. The formal written form is 并非.