North Dakota payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for North Dakota Employers.

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as a North Dakota employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  All North Dakota employers	What is this?
  Make sure your business is registered with the North Dakota Office of State Tax Commissioner	Allows your business to file and pay taxes in North Dakota More info >
  Make sure your business is registered with the Job Service North Dakota	Allows your business to pay required unemployment insurance in North Dakota More info >
  Provide OnPay with your North Dakota Tax ID and deposit schedule	The employer identification number issued by the North Dakota Office of State Tax Commissioner More info >
  Approve OnPay Access request to North Dakota withholding account	Once OnPay obtains the ID a Third Party Access request will be initiated by OnPay More info >
  Provide OnPay with your North Dakota Unemployment ID	A 6-digit number unique to your account with the Job Service North Dakota More info >
  Provide OnPay with your North Dakota Unemployment (SUI) Rate	A tax rate you receive annually from the Job Service North Dakota More info >
  Provide OnPay with your North Dakota UI Easy Access Code	This code is needed to comply with the requirement to file North Dakota unemployment electronically More info >

• Taxes and filings OnPay handles for North Dakota Employers

  Withholding Tax

  Form 306	Monthly Withholding Return	- Monthly
  Form 306	Quarterly Withholding Reconciliation	- Quarterly
  Form 306	Annual Reconciliation	- Annual
  WT (Filing)	Transmittal for Paper Forms W-2	- Annual
  State W-2 (Filing)	Wage and Tax Statement	- Annual

  Unemployment Insurance Tax

  Form SFN 41263

  Quarterly Wage, Contribution and Employment and Training Assessment Report

  - Annual

  Other

  New Hire Report

  North Dakota Report of New Hires

  - As required

Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in the North Dakota, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in North Dakota, you will need to register your business with the North Dakota Office of State Tax Commissioner and Job Service North Dakota. This must be completed for OnPay to be able to file and pay your North Dakota taxes.

Withholding Tax Account Number

Existing North Dakota Employer: 

You can find your Withholding Tax Account Number on notices received from the North Dakota Office of State Tax Commissioner, or on your Quarterly income Tax Withholding Return (Form 306). If you cannot locate this document or account number, please call the North Dakota Office of State Tax Commissioner at (701)-328-1257 to request it.

New North Dakota Employer: Register with the North Dakota Office of State Tax Commissioner 

• Create your TAP account
• Go to the North Dakota Official Portal
• Make sure you have all the information you need as detailed on their site before clicking Income Tax Withholding Guidelines and Registration to register your business using their Electronic Application

Unemployment Account Number, Easy Access Code, and Tax Rate

Updated January 1, 2025

Existing North Dakota Employer: 

• Existing employers can find the Unemployment Account Number on the following forms:
  • Determination of Employer Liability
  • Contribution and Wage Report (Form SFN 41263)
• Your Unemployment Tax Rate can be found on the Tax Rate Notice received from Job Service North Dakota
• If you cannot locate a form or return with that ID, or locate and verify your tax rate, please give the Job Service North Dakota a call at (701) 328-2814

If you do not know your access code, you can register on their portal (click Request an Access Code).

New North Dakota Employer: Register with the Job Service North Dakota

• Register for your UI Easy Access Code on the Job Service website
  1. Click Register Now
  2. Click  Request an Access Code
• The non-construction new employer SUI rate is 1.03%
• The construction new employer SUI rate is 9.69%. The wage base is $45,100

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

v7.25