North Dakota Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
SFN 41263 (Filing)	UI	Employer's Contribution and Wage Report	view
Effective Date Form Name Employer's Contribution and Wage Report Filing Frequency Quarterly Filing Due Dates Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail E-file Payment Methods-DIY Check E-pay Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date Form Name New Hire Report Filing Frequency As required Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
Form 306 (Payment)	WH	Income Tax Withholding Return	view
Effective Date Form Name Income Tax Withholding Return Filing Frequency Quarterly Annual Filing Due Dates Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). Annual: Due January 31 following the year. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
Form 307 (Filing)	WH	Transmittal of Wage and Tax Statement	view
Effective Date Form Name Transmittal of Wage and Tax Statement Filing Frequency Annual Filing Due Dates Due on or before the last day of January following the year to be filed. W2's sent with Annual Filing? Yes File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates January 31st. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A

Withholdings

Agency contact information

Effective Date

Agency Name: North Dakota Office of State Tax Commissioner

Vendor Payable Name: North Dakota Tax Commissioner

Mailing Address: Office of State Tax Commissioner
600 E. Boulevard Ave, Dept 127
Bismarck, ND 58505-0599

Phone Numbers: Withholding information
701-328-1248 or 877-328-7088

Support Email: withhold@nd.gov

Agency Website URL: http://www.nd.gov/tax/withholding/

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Good Friday – April 10
Christmas Eve – December 24th (offices close at noon) Not a banking holiday
*State does NOT observe Columbus Day.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: ND Office of State Tax Commissioner Identification No.

QuickBooks Employer Account Number Format(s): 999999999 99

Agency Withholding Details

Effective Date

WH Supported?: Yes

Allowance Amount Detail: 2020 W-4
No Allowance

2019 W-4
$4,300

Supplemental Rate Detail: 1.84%

W4 Requirements

Effective Date

Can Use Federal W4?: Yes

Agency Tax Payment Details

Effective Date

Tax Payment Name: ND Withholding

Verification Tracking

Last Verified Date: 12-29-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Annual	ND Withholding	view
Effective Date Tax Payment Name ND Withholding Frequency Annual Liability Accrual Period Calendar Year Due Date Due January 31st of the following year. Threshold Requirement An employer is eligible for an Annual schedule if all the following conditions apply: 1. Obligation to file Form 306 for all 4 quarters of the preceding calendar year; 2. Employer filed a Form 306 and paid the full amount of ND income tax on or before the due date for all 4 quarters of the preceding calendar year; and 3. Total ND Income tax withheld during the preceding calendar year was less than $500.
Quarterly	ND Withholding	view
Effective Date Tax Payment Name ND Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter. Threshold Requirement Quarterly is required for every employer.

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: W-2: Employers required to file Federal forms electronically, and have 10 or more W-2 forms required to be filed with North Dakota, must file electronically.
This is for the 2019 Filing year.

Employer Payment Requirements: No mandate.

Unemployment Tax

Agency contact information

Effective Date

Agency Name: Job Service North Dakota

Vendor Payable Name: Job Service North Dakota

Mailing Address: PO Box 5507
Bismarck, ND 58506-5507

Phone Numbers: Employers Unemployment Information
701-328-2814

Support Website URL: https://www.jobsnd.com/overpayments

Agency Website URL: http://www.jobsnd.com/unemployment-business

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:
New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Good Friday – April 10
Christmas Eve – December 24th (offices close at noon) Not a banking holiday

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: ND, Job Service Acct No.

QuickBooks Employer Account Number Format(s): 9999999 or 0999999

Agency Tax Rate Detail

Effective Date

Fixed Dollar Amount: N/A

Minimum Rate: 0.08%

Maximum Rate: 9.69%

New Employer Rate: 1.02%

Employer Wage Base

Effective Date

Wage Base Amount: $37,900.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Tax Payment Details

Effective Date

Tax Payment Name: ND Unemployment Insurance Tax

Verification Tracking

Last Verified Date: 07-30-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	ND Unemployment Insurance Tax	view
Effective Date Tax Payment Name ND Unemployment Insurance Tax Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: All Employers are required to file electronically.

Employer Payment Requirements: All Employers are required to pay electronically.

E-file & Pay

Electronic Form Requirement Detail

Form ID
SFN 41263	view
Effective Date Filing Enrollment Instructions You don't need to enroll with the North Dakota Department of Labor in order to e-file through Quickbooks. Payment Enrollment Instructions You don't need to enroll with the North Dakota Department of Labor in order to e-file through Quickbooks. Login Requirements No User ID, PIN or password required! Additional Login Requirements Not applicable. Change Bank Account Instruction You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay. Alternative Submission Process File or pay directly on the North Dakota UI Easy Unemployment Insurance website. Alternatively, you can print and mail your form and check.

Form ID

SFN 41263

view

Effective Date

Filing Enrollment Instructions: You don't need to enroll with the North Dakota Department of Labor in order to e-file through Quickbooks.

Payment Enrollment Instructions: You don't need to enroll with the North Dakota Department of Labor in order to e-file through Quickbooks.

Login Requirements: No User ID, PIN or password required!

Additional Login Requirements: Not applicable.

Change Bank Account Instruction: You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.

Alternative Submission Process: File or pay directly on the North Dakota UI Easy Unemployment Insurance website.

Alternatively, you can print and mail your form and check.

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://www.nd.gov/tax/user/businesses/overview/new-businesses

Is there a registration fee?: No

What is the name of the form to use for registration?: ND TAP Online Registration

What is the link to the form for registration?: https://apps.nd.gov/tax/tap/_/

Additional information about the registration for this state.: Online registration takes 3-5 business days for the application to be processed and an account number issued. The account number will be emailed to the employer and sent in the mail.

Fax/Mail paper forms will take 3 weeks to process. Account number will be sent in regular mail.

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Mail or Fax

Where can I find out more about the agency process for registration?: http://www.jobsnd.com/unemployment-business/resources

Is there a registration fee?: No

What is the name of the form to use for registration?: Report to Determine Liability - SFN 41216 R 2-2013

What is the link to the form for registration?: https://eforms.nd.gov/lfserver/xe8f0b51z13b802bd700zx291egsxbxg7xghh?DFS__Action=FormsGT&-e8f0b51:13d5f5a4999:-6c98

Additional information about the registration for this state.: ACH payment method can be turned on with AID

North Dakota Payroll Tax Compliance

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

E-file & Pay

Electronic Form Requirement Detail

Employer Registration

Withholding Tax

Unemployment Insurance Tax

Payroll Tax Compliance Links

North Carolina Payroll Tax Compliance

South Dakota Payroll Tax Compliance

Arizona Payroll Tax Compliance

Indiana Payroll Tax Compliance

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