Virtually all employers are covered by the North Dakota Unemployment Compensation Law (ND Cent. Code Sec. 52-01-01et seq.) and are, therefore, subject to the state unemployment insurance tax. Covered employers include:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Employers that employed at least one person for some portion of a day in each of 20 different weeks or in the current or preceding calendar year or paid $1,500 in wages in any quarter
• Anyone who acquired a business of a covered employer
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks
• Employers of domestic servants if they paid $1,000 or more in any quarter in the current or preceding calendar year
• The state of North Dakota and its political subdivisions
• Nonprofit organizations with 501(c)(3) status that have four or more employees in each of 20 different weeks in the current or preceding calendar year
• Indian tribes or business enterprises wholly owned by an Indian tribe if it employs any nonexcluded workers
• Employers subject to the Federal Unemployment Tax Act (FUTA)
• Employers that voluntarily elect coverage
Employment not covered includes services performed:
• For a spouse or child who is a sole proprietor, or for a parent in the case of a child under the age of 18 who lives at home
• Officers of a corporation or a manager of a Limited Liability Company (LLC) if the manager owns at least 25 percent of the LLC
• By students or their spouses working for their own school, college, or university, or students enrolled in a nonprofit or public educational institution work-study program
• By elected officials and judges or people in ...