Register in North Dakota
North Dakota tax agencies
- North Dakota Office of State Tax Commissioner - income tax withholding
- Job Service North Dakota - unemployment tax
Set up an existing company
If you're an existing employer in North Dakota, you can find your Withholding Account Number on the Quarterly income Tax Withholding Return (Form 306) from the North Dakota Office of State Tax Commissioner, or by calling the agency at (701) 328-1257.
If you have run payroll in the past in North Dakota, you can find your Employer Account Number on the Determination of Employer Liability or Contribution and Wage Report (Form SFN 41263) which are received from Job Service North Dakota. You can also call the agency at (701) 328-2660.
Contribution Rate: Existing employers in North Dakota can find their Contribution Rate on the Tax Notice received from Job Service North Dakota. It ranges from 0.49%–11.43% with a wage base of $35,500 in 2018. If you’re unsure, verify your rate by calling the agency at (701) 328-2660.
Register a new company
Income tax withholding
Register with the North Dakota Office of State Tax Commissioner online to obtain a withholding account number. You should receive your Withholding Account Number within 1 week after registering. To be safe, the North Dakota Office of State Tax Commissioner recommends that employers apply for a Withholding Account Number one full month in advance of their first deposit deadline. Please keep this time frame in mind when planning your first North Dakota payroll.
Most companies are liable for state unemployment if they have at least one worker during 20 different weeks in a calendar year or have paid $1500 in wages in a calendar quarter. You can check if your company is liable and register with Job Service North Dakota by completing and submitting the Report to Determine Liability (Form SFN41216). You should receive your Employer Account Number 2-3 weeks after registering online.
Contribution Rate: You will receive your tax rate once you have completed and submitted the Determination of Employer Liability or Contribution and Wage Report (Form SFN 41263). The rate for new businesses is generally 2.34% (11.43% for construction). If you're unsure of your rate, please call the agency at (701) 328-2660.