What do I need to know about state withholding tax?
Residents of North Dakota are subject to North Dakota withholding on all wages, whether earned in North Dakota or in another state. (Exception: North Dakota withholding is not required if the other state in which the employee works, requires the employer to withhold income for that state).
A nonresident employee is subject to North Dakota withholding tax on any part of the income earned for services performed in North Dakota.
New employers are required to register for a withholding account. Click here to register online.
What forms do employees need to set up state withholding?
N/A – no state-specific withholding form
What do I need to know about unemployment tax?
2024 Taxable Wage Base – $43,200
2024 New Employer UI Rate – 1.09% (positive-balanced employers) or 6.08% (negative-balanced employers) for non-construction employers; 9.68% for construction industry employers.
With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.