Overview: When hiring employees in North Dakota, you must register for State Withholding Income Tax with the Office of State Tax Commissioner and State Unemployment Insurance (UI) Tax with Job Service North Dakota. Both registrations are required for payroll compliance and can be completed online through ATAP and the UI EASY system.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
North Dakota Withholding Income Tax
Registration Steps
1. Register for a Withholding Tax Account Number
Click Apply for Sales & Use or Withholding account
Click Electronic Application
Select reason for application and complete all required registration fields
2. Set Up Online Access
Return to ATAP and click Sign up for access
Select Owner under access type
Create a username and password and answer the security questions
Third-Party Administrator (TPA) Access for Withholding
To authorize Check as a third-party administrator in ATAP:
Provide Check with:
Entity Type
Letter ID (from a recent letter issued on the account)
Approve Check’s access within ATAP
North Dakota Unemployment Insurance Tax
Registration Steps
1. Register for an Unemployment Insurance Account Number
Go to the UI EASY System
Click Create Account
Create a username and password and answer the security questions
After login, proceed to Register for Unemployment Insurance Tax from the UI EASY Main Menu
Resources and Support
For assistance, contact Job Service North Dakota at 701-328-2814
Additional guidance is available via their Business “How-To” Video Library
Next Steps
Update your Buddy Punch account with your:
North Dakota Withholding Tax Account Number
North Dakota Unemployment Insurance Account Number