North Dakota employer tax information
About North Dakota employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in North Dakota, you must be registered with the North Dakota Office of State Tax Commissioner and Job Service North Dakota so we can pay and file your state taxes.
For North Dakota Office of State Tax Commissioner, you need your:
North Dakota Withholding Account Number (11 digits)
North Dakota Filing Frequency (monthly or quarterly)
For Job Service North Dakota, you need your:
North Dakota UI Account Number (7 digits)
North Dakota UI Tax Rate
The Job Service North Dakota typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the North Dakota website or contact the Job Service North Dakota directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
North Dakota payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
North Dakota Office of State Tax Commissioner
Withholding Tax Payment: processes monthly or quarterly
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Withholding Tax Return (Form 306): processes monthly or quarterly.
The withholding tax payment made by Square Payroll services as both the payment voucher and filing. This form will not appear under Tax Forms in Dashboard.
Wage and Tax Statement (W-2): processes annually
Employer's Contribution and Wage Report (SFN 41263): processes quarterly
North Dakota Department of Human Services
New Hire Report: processes as needed
Make North Dakota payroll tax payments
To make North Dakota withholding tax payments, you must be registered with the North Dakota Office of State Tax Commissioner. There are two options for making withholding tax payments:
- To pay online, sign in to Taxpayer Access Point (TAP).
- To pay by mail, print a payment voucher and mail to the office along with your check.
To make North Dakota unemployment insurance tax payments, you must be registered with Job Service North Dakota. There are two options for making withholding tax payments.
- To pay online, sign in to UI EASY.
- To pay by ACH credit, you must first register for the Job Service North Dakota EFT program. You can find more information in this document.
Make North Dakota payroll withholding tax filings
North Dakota W-2s are due by January 31st for the preceding calendar year. If filing by mail, you must also file a Transmittal of Wage and Tax Statement (Form 307).
To file online, use the Taxpayer Access Point (TAP) to file ND-W2s electronically. You can upload your files, or enter your data manually.
For questions about W-2 filings, please contact the North Dakota Office of State Tax Commissioner at 701-328-1248, email withhold@nd.gov, or visit their website.
Make UI tax filings in North Dakota
Unemployment taxes are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
- To file online, use the Unemployment Insurance Employer Account System (UI EASY) system to file and pay electronically.
- To file by mail, download the current version of the Form SFN 41263 from Job Service North Dakota. Complete the form and mail to: PO Box 5507, Bismarck, ND 58506-5507.
For more information on state unemployment taxes, contact Job Service North Dakota at 701-328-2814 or visit their website.
Find your North Dakota tax account numbers
If you are a new business, register online with the ND Office of State Tax Commissioner to retrieve your account number and filing frequency. You can also contact the agency at 701-328-1241 or taxregistration@nd.gov. The first 9 digits of your new account number will match your federal EIN.
If you already have a North Dakota Withholding Account Number and filing frequency, you can find this on correspondence from the ND Office of State Tax Commissioner. If you’re unsure, contact the agency at 701-328-1248 or withhold@nd.gov.
If you have been assigned an annual filing frequency for North Dakota withholding taxes, please email withhold@nd.gov to request your account be updated to a quarterly filing frequency. We do not currently support filing and paying this tax on an annual basis.
If you are a new business, register online with Job Service North Dakota to retrieve your UI number and tax rate.
If you already have a ND UI Account Number and tax rate, you can look this up online or find it on the Unemployment Insurance Tax Rate and Taxable Wage Base Notice mailed by Job Service North Dakota each year. If your account number is only 6 digits long, please add a zero to the beginning. If you’re unsure, contact the agency at 701-328-2825.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
North Dakota has reciprocal agreements with:
Minnesota
Montana
Non-resident employees should file Form NDW-R.