State guide
How to Register for North Dakota Payroll Taxes
Let a dedicated tax manager file your North Dakota registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
3 registrations: Tax, Job Service, WSI
$46,600 UI wage base in 2026
Workers' comp only through WSI
New hires due within 20 days
Done for you
North Dakota accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In North Dakota that means a withholding account with the Office of State Tax Commissioner and an unemployment insurance account with Job Service North Dakota. Workers' compensation comes only from Workforce Safety & Insurance (WSI).
- One tax manager who owns your file
- Withholding and Job Service registrations filed with you
- WSI coverage lined up before your first hire
- New hire reporting set up for the 20-day rule
Hands-on help from a real person who knows North Dakota employer accounts. Use it alone or with managed payroll.
Quick answer
North Dakota payroll tax registration at a glance
North Dakota employers register for withholding with the Office of State Tax Commissioner through the North Dakota Taxpayer Access Point (ND TAP), and for unemployment insurance with Job Service North Dakota within 20 days after first employing workers. Workers' compensation is a third registration, with WSI, the state's sole provider.
In 2026, unemployment tax applies to the first $46,600 of each employee's wages. Job Service publishes a 2026 new employer rate table; check with Job Service for your starting rate. New hires are due within 20 days.
Who must register
Who registers in North Dakota
Most employers need all three.
| Situation | North Dakota requirement |
|---|---|
| You withhold North Dakota income tax from wages | Register for a withholding account in ND TAP |
| You employ one or more workers in 20 different weeks, or pay $1,500 or more in a quarter, or are FUTA-liable | Register with Job Service within 20 days after first employing workers |
| You pay corporate officers for services | Officers are employees for North Dakota UI |
| You have employees | Get WSI coverage before employees begin working |
| You hire employees | Report them within 20 days of the first day of work |
Registration steps
How to register in North Dakota
Three registrations, then new hire reporting.
- Register for withholding with the Office of State Tax Commissioner online through ND TAP.
- Register for unemployment insurance with Job Service North Dakota within 20 days after you first employ workers.
- Apply for WSI coverage before anyone starts work; private insurers can't write North Dakota workers' comp.
- Use the federal Form W-4 to figure North Dakota withholding.
- Report each new hire to the State Directory of New Hires within 20 days.
More than withholding
Withholding, UI and WSI
North Dakota adds a state-run workers' comp policy to the usual withholding and unemployment accounts.
On your own
- ND TAP, Job Service and WSI registrations
- Quarterly Form 306 and UI wage reports
- A 20-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files them with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN and business details for ND TAP
- Your first date of employing workers in North Dakota, which starts the 20-day Job Service clock
- Expected payroll for the next 12 months for the WSI application
- Officer or manager ownership details if you plan to ask Job Service to exclude 25% owners
Accounts
What you end up with
Three accounts, three agencies.
- An Office of State Tax Commissioner withholding account in ND TAP for Form 306 returns and the annual Form 307 reconciliation.
- A Job Service North Dakota UI account for quarterly Employer's Contribution and Wage Reports, filed electronically.
- A WSI policy, North Dakota's only source of workers' compensation coverage.
Rates
North Dakota 2026 payroll tax numbers
Figures published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $46,600 per employee (2026) |
| New Employer Rate, Non-Construction, Positive Balance | 1.00% (2026) |
| New Employer Rate, Non-Construction, Negative Balance | 6.07% (2026) |
| New Employer Rate, Construction, Positive Balance | 9.67% (2026) |
| New Employer Rate, Construction, Negative Balance | 9.67% (2026) |
| Your starting rate | Check with Job Service for your starting rate |
| Withholding | Figured from the federal Form W-4 and the 2026 ND withholding tables |
Pitfalls
North Dakota mistakes to avoid
Most problems come from timing.
- Missing the 20-day Job Service window. Register within 20 days after first employing workers.
- Starting work before WSI coverage. Coverage must be in place before employees begin working.
- Skipping zero returns. Form 306 is due even if you paid no wages for the period.
- Leaving officers off UI reports. Corporate officers who are paid for services are employees unless an approved exclusion is on file.
Related duties
Other North Dakota employer obligations
These run alongside the tax accounts.
- New hire reporting. Report all newly hired employees to the State Directory of New Hires within 20 days of their first day of work.
- Workers' compensation. WSI is the sole provider; with limited exceptions, all employees must be insured before they begin working.
- Officer exclusion. Corporations and LLCs can apply to exclude officers or managers with 25% or more ownership, in January or within 60 days of formation.
Filing calendar
North Dakota deadlines after registration
Withholding and UI both run quarterly.
- Form 306 withholding returns: April 30, July 31, October 31 and January 31; filed electronically if you withheld $1,000 or more last year or use a payroll provider.
- Form 307 with W-2s and 1099s: electronically, on or before January 31.
- Employer's Contribution and Wage Report: every calendar quarter, electronically; see Job Service for due dates.
- New hire reports: within 20 days of the first day of work.
Official links
North Dakota agency links
Official forms, rates and guidance.
- Office of State Tax Commissioner: Income Tax Withholding
- Office of State Tax Commissioner: Income Tax Withholding Guideline
- Job Service North Dakota: 2026 UI Tax Rate Schedules
- Job Service North Dakota: Learn About Taxes
- Job Service North Dakota: Reporting and Payment of Taxes
- Workforce Safety & Insurance: Coverage Requirements
- North Dakota Health and Human Services: New Hire Reporting Requirements
North Dakota registration questions
How do I register for North Dakota payroll taxes?
Register for withholding with the Office of State Tax Commissioner in ND TAP, register with Job Service North Dakota for unemployment within 20 days after first employing workers, and apply for WSI coverage.
What is the North Dakota new employer unemployment rate?
Job Service's 2026 table lists New Employer Rate, Non-Construction at 1.00% (Positive Balance) or 6.07% (Negative Balance), and Construction at 9.67%, on the first $46,600 of each employee's wages. Check with Job Service for your starting rate.
Can I buy North Dakota workers' comp from a private insurer?
No. WSI is the sole provider of workers' compensation in North Dakota.
Does North Dakota have its own W-4?
No. North Dakota uses the federal Form W-4 to calculate withholding.
How fast must I report new hires in North Dakota?
Within 20 days of the employee's first day of work.
I am the only employee of my S corporation. What do I need in North Dakota?
If you pay yourself wages, you need the withholding account. Job Service treats corporate officers who are paid for services as employees, so the UI account generally applies too, unless you apply to exclude a 25% or more owner in January or within 60 days of forming. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from North Dakota state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up North Dakota with you
A dedicated tax manager files your North Dakota withholding and Job Service registrations with you, lines up WSI coverage and new hire reporting, and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against North Dakota state agency pages. This guide is general information, not tax or legal advice.
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- 2026 state payroll tax rates (all states)
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Office of State Tax Commissioner, Income Tax Withholding
- Office of State Tax Commissioner, Guideline: Income Tax Withholding & Information Returns (PDF, modified April 2026)
- Job Service North Dakota, 2026 Unemployment Insurance Tax Rate Schedules (PDF)
- Job Service North Dakota, Learn About Taxes
- Job Service North Dakota, About Reporting and Payment of Taxes
- Workforce Safety & Insurance (WSI), Coverage Requirements
- ND Health and Human Services, Child Support: New Hire Reporting Requirements