North Dakota payroll tax registration
What to set up in North Dakota before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage from the state fund
- Deadline
- Before anyone starts work
- Posters
Put up the required posters
- Deadline
- Before the first employee starts work
- Source
- www.nd.gov/labor/required-employer-posters (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- State tax accounts
Register for an income tax withholding account in ND TAP
- Deadline
- Before the first payday
- Agency
- Withholding: North Dakota Office of State Tax Commissioner (opens in a new tab)
- Returns
- Quarterly: Form 306 for each calendar quarter, due April 30, July 31, October 31 and January 31. Annual filing is open only to employers that filed all four quarters of the preceding year on time, so not to a new employer.
- Source
- www.tax.nd.gov/income-tax-withholding (opens in a new tab), checked August 14, 2026, read from an archived copy dated August 14, 2026 (opens in a new tab)
- State tax accounts
Register for unemployment insurance in UI EASY
- Deadline
- Within 20 days after first employing workers
- Agency
- Unemployment: Job Service North Dakota, Unemployment Insurance Tax (opens in a new tab)
- New hire reporting
Report each new hire to the state new hire registry
- Deadline
- Within 20 days of the employee's start date
- Online
- Not confirmed
- State tax accounts
File the first quarterly unemployment tax and wage report
- Deadline
- Quarterly, filed and paid electronically by the end of the month after the quarter (April 30, July 31, October 31, January 31).January 31, 2027 is a Sunday; whether North Dakota moves it to the next business day is not confirmed.
- Source
- www.jobsnd.com/unemployment-business-tax/employers-guide (opens in a new tab), checked October 5, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not confirmed: no official source settled it on the check date, so none is shown.
Not needed in North Dakota
- No state paid leave program funded through payroll.www.nd.gov/labor/required-employer-posters (opens in a new tab), checked October 5, 2026
Also in North Dakota
- Whether any city or county taxes wages: not confirmed.
More on North Dakota
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- www.workforcesafety.com/employers/insurance-coverage-information/coverage-requirements (opens in a new tab), checked October 5, 2026
- www.nd.gov/labor/required-employer-posters (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- www.tax.nd.gov/income-tax-withholding (opens in a new tab), checked August 14, 2026, read from an archived copy dated August 14, 2026 (opens in a new tab)
- www.tax.nd.gov/sites/www/files/documents/guidelines/business/it-withhold/income-tax-withholding-information-returns-guideline.pdf (opens in a new tab), checked December 16, 2025, read from an archived copy dated December 16, 2025 (opens in a new tab)
- www.jobsnd.com/unemployment-business-tax/learn-about-taxes (opens in a new tab), checked October 5, 2026
- www.jobsnd.com/unemployment-business-tax/employers-guide (opens in a new tab), checked October 5, 2026
- www.hhs.nd.gov/childsupport/employers/new-hire-reporting (opens in a new tab), checked August 10, 2026, read from an archived copy dated August 10, 2026 (opens in a new tab)
- www.hhs.nd.gov/childsupport/employers/new-hire-reporting/reporting-requirements (opens in a new tab), checked August 7, 2026, read from an archived copy dated August 7, 2026 (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.