North Dakota Payroll Tax Requirements
There are four required tax items you need in order to get set up for payroll.
| Requirement | Format | Agency |
|---|---|---|
| Withholding Account Number | 000000000 00 (11 digits) | North Dakota Office of State Tax Commissioner |
| Filing Frequency | Monthly or Quarterly | North Dakota Office of State Tax Commissioner |
| UI Account Number | 0000000 (7 digits) | Job Service North Dakota |
| UI Tax Rate | X.XX% | Job Service North Dakota |
Withholding Account Number and Filing Frequency
New businesses must complete the online registration process with the ND Office of State Tax Commissioner to obtain your account number and filing frequency. The initial 9 digits of your account number aligns with your federal EIN.
If you are assigned annual filing frequency and wish to change to quarterly filing, you can request this change by sending an email to withhold@nd.gov.
UI Account Number and Tax Rate
New businesses must register online with Job Service North Dakota to obtain their UI Account Number and tax rate.
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Existing businesses can locate their North Dakota Withholding Account Number and filing frequency in correspondence from the ND Office of State Tax Commissioner. For clarification, reach out to the agency at (701) 328-1248 or withhold@nd.gov.
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For existing businesses, find this information online or on the Unemployment Insurance Tax Rate and Taxable Wage Base Notice sent annually by Job Service North Dakota. If your account number is only 6 digits, add a zero at the beginning. For assistance, contact the agency at (701) 328-2825.