North Dakota Payroll Tax Registration

Congratulations on hiring a new employee in North Dakota! As an employer, it's important to understand that you will need to register for payroll tax with the North Dakota Office of State Tax Commissioner to fulfill your tax obligations accurately and efficiently.

How North Dakota Payroll Registration Works

There are 3 payroll tax setup tasks you may need to complete in North Dakota to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the North Dakota agencies or use Mosey to do it.

North Dakota Workers’ Compensation Setup

If you have employees in North Dakota, you are required to purchase workers’ compensation insurance from North Dakota Workforce Safety and Insurance (WSI). Private workers’ compensation insurance is not allowed in North Dakota. Workers’ compensation coverage begins when WSI receives a completed application and Policyholder Services’ approval.

1. Create a North Dakota Login Account

   If you have not done so already, create a ND Online login.

2. Obtain and Maintain Workers’ Compensation Insurance Policy

   Visit the WSI Application website and select “Next” to login to your ND Online account and complete the Workers’ Compensation application to receive coverage.

North Dakota Withholding Tax Setup

If you have employees in North Dakota, you must register for a withholding tax account with North Dakota Office of the State Tax Commissioner. Note: Signing up for access on Taxpayer Access Point is not the same as applying for a withholding tax account.

1. Apply for a Withholding Tax Account

   Visit ND TAP and select “Apply for a Sales & Use or Withholding Account”, and on the next screen, select “Electronic Application” to set up a withholding tax account.

2. Register for ND TAP Access

   Visit ND TAP and select “Sign Up For Access.” On the next screen, select “Continue to Sign Up For Access” to file taxes and make payments online.

3. Add Withholding Information to Your Payroll Provider

   After receiving your account number and withholding schedule, add them to your payroll provider.

North Dakota Unemployment Insurance Setup

If you: (a) Have at least one employee during 20 different weeks in a calendar year, (b) Have paid $1,500 or more in wages in a calendar quarter, or (c) Are liable under the Federal Unemployment Tax Act, you must register for an Unemployment Insurance tax account online. New employers are assigned a “new employers” rate and will have their tax rates redetermined thereafter for each calendar year based on their history as of the preceding October.

1. Create a North Dakota Login Account

   If you have not done so already, create a ND Online login.

2. Register for an Unemployment Tax Account

   Login to UI Easy with your North Dakota Login account to register for an Unemployment Insurance tax account.

3. Add Unemployment Tax to Your Payroll Provider

   Once you have your Employer Account Number and Unemployment Insurance tax rate, add them to your payroll provider.