Please note: this article is about the Justworks Payroll product. Not sure which product you're using? Check out: How Do I Know Which Justworks Product I Have?
Paying employees in North Dakota
When hiring employees in new states, you will need to register for relevant state tax accounts to facilitate their payment. In North Dakota, you must be registered with the North Dakota Office of State Tax Commissioner (income tax withholding) and the Job Service North Dakota (unemployment tax)
Alternatively, Justworks Payroll can handle the registration process for you. We offer state tax registration services to assist with registering your business in new states. To request registration, please contact us at support@payroll.justworks.com.
North Dakota Accounts Registration and Rate Info
Registering with the ND Office of State Tax Commissioner for a Withholding Tax Account:
The North Dakota Office of State Tax Commissioner recommends that employers obtain a Withholding Account Number at least one month before their first tax payment is due. This timeline can help you prepare effectively for your initial payroll in North Dakota.
Steps to Register:
- Visit the North Dakota Office of State Tax Commissioner website.
- Go to the “Businesses” section and select "Apply for a Sales & Use or Withholding Account."
- Complete the registration process.
If you have any questions, contact the agency directly at (877) 328-7088.
Registering for an Unemployment Tax Account:
To determine if your business is liable and to register, visit the Job Service North Dakota Unemployment Tax system and refer to the agency's employer guide. Once registered online, you should receive your Employer Account Number within two to three weeks.
Please keep in mind that in North Dakota, most businesses are required to pay unemployment insurance tax if they meet one of the following criteria:
- Have paid $1,500 or more in wages within a calendar quarter, or
- Have had at least one North Dakota employee working any part of a week for 20 or more different weeks within a calendar year.
If you do not meet the minimum requirements, you will need to apply once you’ve met either of the requirements mentioned above.
Already Registered? Locate This Information
Locate Your North Dakota Withholding Account Number:
If you've previously processed payroll in North Dakota, you can locate your Withholding Account Number by:
- Checking your Quarterly Income Tax Withholding Return (Form 306) from the North Dakota Office of State Tax Commissioner, or
- Calling the Office of State Tax Commissioner at (701) 328-1257.
Locate Your Employer Account Number (EAN) and Tax Rate:
If you’ve previously processed payroll in North Dakota, you can locate your Employer Account Number (EAN) by:
- Checking the "Determination of Employer Liability or Contribution and Wage Report" (Form SFN 41263) from Job Service North Dakota, or
- Contacting Job Service North Dakota at (701) 328-2814.
Your unemployment contribution rate can be found on the "Tax Notice" sent by Job Service North Dakota.
- If you're unsure of your rate, you can confirm it by calling (701) 328-2814.
Entering State Tax Info in Justworks Payroll
Once you registered with the State and have a valid ND address added to your company’s offices, you can add your account info in Justworks Payroll by navigating to:
- Company > Settings in the left navigation bar
- Under ‘Company tax info’ click into “North Dakota” to edit the state tax information
In your Justworks Payroll account, you’ll want to enter your North Dakota Withholding Account Number, Employer Account Number (EAN) and Tax Rate.
Third-party admin access
As your payroll provider, Justworks Payroll will utilize the provided account information to manage and report your ND tax liabilities. Occasionally, the state may issue notices related to payroll taxes.
Justworks Payroll can examine these notices if granted Third-party admin access to your ND state tax account. During onboarding, we will request that you sign state specific TPA forms, which authorizes us to handle and report your taxes to the state.
Why is this important?
Justworks Payroll calculates tax liabilities as part of payroll processing. If we cannot access your ND state tax accounts, we must return any unremitted tax liabilities to your company bank account, requiring you to remit and file your company’s state taxes manually.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.