How do I register for North Dakota payroll taxes?

Registering for North Dakota Payroll Tax Account Numbers

North Dakota requires employers to register with the Office of the State Tax Commissioner and Job Service.

Office of State Tax Commissioner Identification Number

• Register online
• Format: 11 digits - your FEIN and a two-digit suffix (999999999 01)
• To find an existing account number, call: (701) 328-1241

Job Service Account Number

• Register
• Format: 9999999
• To find an existing account number, call: (701) 328-2814

North Dakota Payroll Taxes

Payroll Tax Rates

Job Service will assign your unemployment insurance tax rate. New employers generally have an initial rate of 1.21%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Office of the State Tax Commissioner will assign your withholding deposit schedule based on your annual accumulated withholding. If you accumulated:

• less than $500 in withholding, you’ll deposit annually;
• $500 or more in withholding, you’ll deposit quarterly.