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File North Dakota Payroll
Taxes Online in Minutes

Easily file North Dakota payroll tax forms including new hire reports, withholding tax returns, and unemployment insurance filings — all from one secure platform.

Check Filing Requirements
Form SFN 1018

Form SFN 1018

Deadline: Within 20 days of hire

New Hire
Form 306

Form 306

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Withholding
Form SFN 41263

Form SFN 41263

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

North Dakota Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance

Stay compliant with North Dakota payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

New Hire Report
(Form SFN 1018)

Federal and state laws require all employers to report all newly hired employees to the State Directory of New Hires. This includes full time, part time, and temporary employees, both adults and minors.

Report independent contractors to the state if you pay them $600 or more in a calendar year, or if you enter into a contract worth $600 or more.

If you are an employer with employees working in more than one state, you can choose one of these options to report new hires:

  • Report newly hired employees to the state where they work, or
  • Select one state where your employees work and report all new hires to the selected state
  • Online (Mandate): If you have 25 or more employees, you must report new hires electronically at www.childsupportnd.gov
  • If you have 24 or fewer employees you can report new hires using Form SFN 1018 or visit www.childsupportnd.gov to report new hires electronically.
  • Fax: (701) 328-5497

  • Mail: Child Support

    Department of Health and Human Services

    PO Box 7190
    Bismarck, ND 58507-7190

 Within 20 days of the employee's hire or rehire date

Income Tax Withholding Tax Return
(Form 306)

Businesses may have to submit North Dakota income tax withholding if they are:

  • An employer paying wages to an employee if the employee performs services in North Dakota and the wages are subject to federal income tax withholding.
  • A North Dakota-based employer paying wages to a North Dakota resident employee who works in another state, except when the employer is required to withhold the other state's income tax from the wages earned in that state.

Electronic Filing (Mandate): Employers must electronically file Form 306 and remit the amount of North Dakota income tax withheld quarterly if one of the following applies:

  • The amount required to be withheld from wages paid during the previous calendar year is $1,000 or more.
  • The employer contracts with a third-party payroll service provider to file and remit North Dakota income tax withheld on the employer's behalf, and the third-party payroll service provider electronically files and remits the employer's withholding taxes for federal tax purposes.
  • Mail:North Dakota Office of State Tax Commissioner
    PO Box 5624
    Bismarck, ND 58506-5624

Except as provided under "Annual filing" below, Form 306 must be filed for each calendar quarter on or before the following due dates:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

An employer is eligible to file an annual Form 306 for a calendar year if all the following apply:

  • The employer filed Form 306 for all four quarters of the preceding calendar year.
  • The employer filed and paid the full amount of North Dakota income tax due on Form 306 on or before the due date for all four quarters of the preceding calendar year.
  • The total North Dakota income tax withheld by the employer during the preceding calendar year was less than $1,000.

Unemployment Insurance & Wage Report
(Form SFN 41263)

Form SFN 41263, the Employer's Contribution and Wage Report must be filed by all employers who are subject to the North Dakota Unemployment Compensation Law.

You are required to file Form SFN 41263 even if no wages were paid during the quarter.
  • Online: Job Service North Dakota (JSND) strongly encourages electronic reporting via the Internet (file transfer), diskette, and magnetic tape.
  • Fax: 701-328-1882
  • Mail: Job Service North Dakota, PO Box 5507, Bismarck, ND 58506-5507

Form SFN 41263 must be completed and returned with the taxes due by the end of the month following the quarter. Form SFN 41263 are due as follows

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File North Dakota Payroll Forms with Confidence

Simplify North Dakota payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file North Dakota payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employee's name
  • Employee's address
  • Social Security number (SSN)
  • Date of hire (the date the employee first performs services for pay)
  • Employer's name
  • Employer's address
  • Federal Employer Identification number (FEIN)
What to Report on Form 306

What to Report on Form 306?

  • North Dakota withholding account number
  • Total wages paid
  • North Dakota income tax withheld
  • Filing period details
  • Employer identification and contact information
  • Penalty and interest
  • Payment information
What to Report on Form SFN 41263

What to Report on Form SFN 41263?

  • Employer account number
  • Employee wage details
  • Total and taxable wages
  • Quarterly contribution amounts
  • Employee Social Security Numbers
  • Employer tax rate
  • Number of employees

How to File Payroll Tax Forms with the State of North Dakota?

Create a free TaxBandits account and follow these simple steps to e-file your North Dakota forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly income tax withholding Form 306, and unemployment insurance & wage report SFN 41263.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly income tax withholding Form 306, and unemployment insurance & wage report SFN 41263.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with North Dakota today — TaxBandits makes it quick and easy!

North Dakota Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing — accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms
New Hire Reporting $1 / Employee
Income Tax Withholding Form
(306)		 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00
Unemployment Wage Report
(Form SFN 41263)		 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Request a Live Demo

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report
  • Up to $25 per newly hired employee for failure to report
  • Up to $500 per employee for a conspiracy between employer and employee to avoid reporting

Use North Dakota Department of Health and Human Services Online Portal: To correct or update a new hire report submitted to North Dakota, you must contact Child Support electronically or by phone.

Corrections or adjustments to the employee's information (such as name, Social Security Number, or start date) cannot be handled via the standard reporting portal and require direct communication with the agency.

Form 306
  • Late Filing Penalty: If Form 306 is not filed by the due date, the penalty is 5% of the tax due or $5.00, whichever is greater, for the month in which the return is due, plus an additional 5% for each additional month (or fraction of a month) during which the tax remains unpaid, not to exceed 25% of the tax due.
  • Late Payment Penalty: If the full amount of tax due is not paid by the due date, the penalty is 5% of the tax due or $5.00, whichever is greater.
  • Amended Return: If an amended return is filed after the due date of the original return, and there is a tax due on the amended return, a penalty of 5% of the tax due on the amended return or $5.00, whichever is greater, applies.
  • Failure to E-file: If you are required to meet the electronic filing requirements and do not file electronically by the due date, your Form 306 will be considered late and a late filed return penalty will apply as per N.D.C.C. 57-38-45(2) and 57-38-61.

Use North Dakota Taxpayer Access Point (ND TAP): If you incorrectly reported North Dakota income tax withheld in a prior period, you will need to file an amended return to correct the information.

You can amend through ND TAP or obtain a blank Form 306. Indicate that it is an amended return and correct the previously reported information.

Form SFN 41263
  • Late Filing & Payment Penalty:
    • For the first month of the first late filed report in a calendar year, the greater of $25 or 5% of the tax (contributions due);
    • The first month of any subsequent late filed report(s) in the same calendar year, the greater of $100 or 5% of the tax (contributions due);
    • Thereafter, for each month or fraction thereof, another 5 percent will be added but not more than an additional 20%;
    • The maximum penalty assessed for any quarter may not exceed $500.
  • Interest: Interest must be included if contributions are not paid on or before the last day of the month following the close of the calendar quarter in which the wages are paid. Interest rate is 1.5 percent for each month or fraction thereof.

Use Form SFN 41270: If you need to correct a report submitted for a previous quarter, do not make adjustments by increasing or decreasing wages listed on the current report.

Attach a separate document showing the quarter to be corrected, the employee's name, social security number, wages previously reported incorrectly, and the correct wages along with the reason for the change.

  • Online: Log in to your Job Service North Dakota UI EASY Login. Choose the option to amend a prior quarter and make the necessary changes directly in the system.
  • Paper Correction (Form SFN 41270): If you are paper-filing or made a complex historical error, download and fill out the Job Service North Dakota Correction Form SFN 41270.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All employers in North Dakota, including government agencies, nonprofits, and multi-state employers with employees working in the state, must report newly hired and rehired employees.

Employers must report new hires within 20 days of the employee's hire or rehire date.

Yes. Multi-state employers reporting electronically may choose one state for reporting all newly hired employees under federal multi-state reporting rules.

Employers must report employee name, address, Social Security Number, hire date, employer FEIN, employer address, and contact information.

Employers withholding North Dakota income tax from employee wages must file Form 306, Employer's Return of Income Tax Withheld.

North Dakota assigns filing frequencies based on the amount of withholding tax reported. Employers may be assigned monthly, quarterly, or annual filing schedules.

Yes. Employers can file withholding returns and remit payments electronically through North Dakota TAP (Taxpayer Access Point).

Employers should file amended withholding returns or submit corrected information through ND TAP if withholding amounts or employee information were reported incorrectly.

Quarterly unemployment reports and contributions are due:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

If the due date falls on a weekend or holiday, the deadline moves to the next business day.

North Dakota strongly encourages employers to electronically file quarterly wage reports using Internet upload, ICESA format reporting, ACH credit payments, and other automated filing methods.

For 2026, North Dakota unemployment insurance taxes apply to the first $45,100 of wages paid to each employee during the calendar year.

The North Dakota unemployment insurance tax rates for 2026 are as follows:

  • New Employer Rate: Generally 1.09%
  • Experienced Employer Rates: Typically range from 0.08% to 9.69% depending on the employer's experience rating.

Employers must file a Statement to Correct Employer's Contribution and Wage Report (SFN 41270) for the affected quarter instead of adjusting errors on current quarter reports.

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