North Dakota New Employer Information
Congratulations on your decision to become a new employer in North Dakota! You will need a few things in place before you run your first payroll.
For help registering your business in North Dakota, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
- Although it is not required, we suggest you register for the EFTPS (Electronic Federal Tax Payment System).
- EFTPS is an easy way to pay your federal taxes online or view any tax filings made on your behalf by Patriot. To find out more about the EFTPS, please read our article, “What Is EFTPS?”
State of North Dakota Tax Accounts:
- North Dakota new employers can register their business online with the North Dakota Office of the State Commissioner to obtain a tax ID number for state income tax withholding (SIT).
- You may also want to sign up for e-File. An application to register for e-File is necessary for making payments or viewing any transactions Patriot has made on your behalf.
- You will need to register with the North Dakota Department of Job Services for a state unemployment insurance (SUI) account.
- North Dakota new employers need to file a Report to Determine Liability within 20 days of first hiring workers. This is an online form. If you have problems loading the form, please call the North Dakota Department of Job Services at 701-328-2814 and they will email a form to you.
- You may want to sign up for UI easy. Using this online account will allow you to make state unemployment insurance (SUI) or view any transactions made on your behalf by Patriot Software.
- The North Dakota new employer SUTA rate is 1.09% for a positive balance and 6.08% for a negative balance in non-construction industries in 2024. New construction employers use 9.68% (positive and negative balance). You will need to know this when you are setting up your payroll tax settings.
- Employers in North Dakota will receive a new State Unemployment Tax Assessment (SUTA) rate every year.
- To learn more about SUTA please read our article, “What Is SUTA Tax? Definition, Employer Obligations, & More.”
State-mandated Insurance:
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You must have workers’ comp insurance if you have at least 1 employee in North Dakota. North Dakota is a monopolistic state, so you must sign up for workers’ comp through a state-operated fund.
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You can learn more about North Dakota’s workers’ comp insurance here.
Setting Up Your New Employee:
- Fill out the required Form I-9 for employee verification for working in the USA.
- This is a two-part form. The first section is filled out by the employee and the second part is to be filled out by the employer.
- You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, check out our article, “Form I-9 In a Nutshell.”
- Employers need to report new hires online within 20 days of hire or rehire to the North Dakota Department of Human Service Child Support Division.
- North Dakota follows the federal minimum wage of $7.25 per hour.
- By law, you are required to post the minimum wage poster for your employees.
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list for new employers. Please check with your state and federal government for full compliance.
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