For New North Dakota Businesses:
Please follow the steps below to register your business with the North Dakota Office of State Tax Commissioner and Job Service North Dakota. Unless these steps are followed in their entirety, OnPay will be unable to file and pay your North Dakota taxes.
ND Income tax
Register with the North Dakota Office of State Tax Commissioner.
- You should receive your Withholding Account Number within 1 week after registering.
ND Unemployment tax
- You can check if your company is liable and register with Job Service North Dakota by completing and submitting this application (Form SFN41216).
- 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 should receive your Employer Account Number 2-3 weeks after registering online.
ND Unemployment Rate
You will receive your UI tax rate once you have 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).
For Existing North Dakota Businesses:
If you already have access to the North Dakota Department of Employment Services websites, and have your tax ID number, please STOP, and simply provide us with the data requested in the "Give us your Info" section of the North Dakota Tax document. If you have access to the North Dakota websites but do not have your tax IDs, please log into your North Dakota account and apply for access to an ID. If you have any questions, please call the North Dakota Office of State Tax Commissioner at 1-(701) 328-1257 or the Job Service North Dakota at 1-(701) 328-2660.
- Existing employers can find their Withholding Tax Account Number on the Quarterly income Tax Withholding Return (Form 306)
- Existing employers can find the Unemployment Account Number on the following forms:
- Determination of Employer Liability
- Contribution and Wage Report (Form SFN 41263)
ND Unemployment Rate
Existing employers 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 $35,100.
**For more detailed information on taxes in North Dakota, check out our North Dakota payroll calculator.**