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 North Dakota employer registration help, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
Apply for an EIN View Details
The EIN (Employer Identification Number), or FEIN, is a unique nine-digit number assigned by the IRS to identify your business. To learn more, read, “What Is an FEIN?”
If you don’t already have an EIN, (aka FEIN), you can easily apply for an EIN with the IRS online. There is no cost to apply for an EIN.
To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”
Enroll in EFTPS View Details
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:
Register With the Office of the State Commissioner View Details
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.
Register With North Dakota Department of Job Services View Details
You will need to register with the North Dakota Department of Job Services for a state unemployment insurance (SUI) account.
North Dakota new employers must register for unemployment insurance 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.
Get Your SUTA Rate View Details
The North Dakota new employer SUTA rate is 1.00% for a positive balance and 6.07% for a negative balance in non-construction industries in 2026. New construction employers use 9.67% (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:
Sign up for Workers’ Comp Insurance View Details
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.
You can learn more about North Dakota’s workers’ comp insurance here.
Setting Up Your New Employee:
Fill Out Form I-9 View Details
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.”
Have Employee Fill Out Federal Form W-4 View Details
Employees need to fill out Form W-4, Employee’s Withholding Certificate for both federal and North Dakota income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”
Report New Hire View Details
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.
Meet Minimum Wage Requirements View Details
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.
Obtain Labor Law Posters View Details
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
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.
