What are the North Dakota payroll tax registration requirements?

If you plan to process payroll in North Dakota or hire employees who live or work there, you must register as an employer with the state. This ensures you can properly withhold, report, and pay North Dakota payroll taxes. Below is a complete overview of North Dakota’s registration, filing requirements, and deadlines.

 

North Dakota Registration for Income and Unemployment Taxes

The State of North Dakota requires you to register with two main agencies:

• North Dakota Office of State Tax Commissioner – Register to obtain your Withholding Account Number to file and pay state income tax (SIT).

• Job Service North Dakota (JSND) – Register to obtain your Unemployment Insurance (UI) Account Number to file and pay state unemployment insurance (SUI).

How to Register

1. Register Online

• Visit the ND TAP (Taxpayer Access Point) portal: https://www.nd.gov/tax

• Create an account or log in.

• Select “Register a Business” and follow the steps to obtain a Withholding Account Number.

For unemployment tax:

• Go to https://www.jobsnd.com

• Access UI EASY (Employer Account Services).

• Complete registration to receive a UI Account Number.

2. Register by Mail

• File Form SFN 61029 (Business Registration Application).

• Mail it to the address listed on the form.

• Check the boxes for “Withholding Tax” and “Unemployment Insurance.”

 

Numbers Issued & Formats

• Withholding Tax Permit Number: Typically an 8-digit numeric code.

• Unemployment Insurance (UI) Account Number: 6-digit number assigned by Job Service North Dakota.

 

North Dakota State Withholding Certificate

Form ND W-4 – Employee’s Withholding Allowance Certificate

• Used by employees to indicate state withholding allowances, similar to the federal W-4.

• Must be completed upon hire or when employees want to change their withholding.

• If no ND W-4 is submitted, employers must default to federal W-4 information.

 

North Dakota Payroll Tax Rates (2025)

Minimum Wage

• $7.25/hour (same as federal).

• No separate tipped wage law — employers must follow federal tipped wage of $2.13/hour with tip credit up to $5.12.

State Unemployment Insurance (SUI)

• Wage Base Limit: 45100 (2025).

• New Employer Rate: 1.030% (varies by industry).

• Experienced Employers: 0.08% – 9.69%.

• Employee Tax: None (employers only).

 

North Dakota Payroll Tax Deposits

Withholding Tax Payments

• Online (Preferred): Log into ND TAP. Pay by ACH debit, ACH credit, or credit card.

• By Mail: Make checks payable to North Dakota Tax Commissioner. Include EIN, filing period, and withholding account number.

Mail to:
Office of State Tax Commissioner
600 E Boulevard Ave, Dept 127
Bismarck, ND 58505-0599

Unemployment Insurance Payments

• Online (Preferred): Pay through UI EASY at https://www.jobsnd.com.

• By Mail: Send payments with your quarterly UI report voucher.

Mail to:
Job Service North Dakota
PO Box 5507
Bismarck, ND 58506-5507

 

North Dakota Payroll Tax Filings

ND Office of State Tax Commissioner

Form 306 – Employer’s Withholding Tax Return (Quarterly)

• Summary of taxes withheld from employee paychecks.

How to File:

• Online: ND TAP

• By Mail: File Form 306 and send with payment.

Deadline: Due by the last day of the month following the end of the quarter.

• Q1 (Jan–Mar): April 30

• Q2 (Apr–Jun): July 31

• Q3 (Jul–Sep): October 31

• Q4 (Oct–Dec): January 31

Amendments:

• File an amended Form 306 via ND TAP or paper.

• Check “Amended Return” and explain corrections.

Form 307 – Annual Withholding Reconciliation

• Annual reconciliation of withholding taxes and W-2s.

Deadline: January 31.
Amendments: File amended reconciliation with corrected W-2C(s).

Form W-2 – Wage and Tax Statement

• Must provide W-2s to employees and file copies with ND Tax Commissioner.

Deadline: January 31.
Amendments: File corrected W-2C(s) with amended Form 307.

 

Job Service North Dakota (Unemployment Insurance)

Quarterly Wage and Contribution Report (SFN 41263)

• Used to report employee wages and calculate UI tax owed.

How to File:

• Online: File through UI EASY.

• By Mail: Download SFN 41263 and mail with payment.

Deadline: Due the last day of the month after the quarter ends.

• Q1: April 30

• Q2: July 31

• Q3: October 31

• Q4: January 31

Amendments:

• File amended reports via UI EASY or submit paper correction forms.

 

North Dakota New Hire Reporting

Requirement: All employers must report new hires and rehires (employees returning after 60+ days) to the North Dakota New Hire Reporting Center within 20 days of hire.

Information Required:

• Employer: Name, Address, FEIN

• Employee: Full Name, SSN, Address, Date of Hire

How to File:

1. Online: www.nd-newhire.com

2. Electronic File Upload: For multiple hires (Excel, CSV, or text file).

3. Mail or Fax:

   • Mail: North Dakota New Hire Reporting Center, PO Box 7346, Bismarck, ND 58507

   • Fax: (800) 245-9764