North Dakota Unemployment Compensation laws & HR compliance analysis

North Dakota Unemployment Compensation: What you need to know

Virtually all employers are covered by the North Dakota Unemployment Compensation Law (ND Cent. Code Sec. 52-01-01 et seq.) and are, therefore, subject to the state unemployment insurance tax. For example, covered employers include:
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• 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;
• Certain agricultural employers;
• Certain employers of domestic service employees;
• The state of North Dakota and its political subdivisions;
• 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); and
• Employers that voluntarily elect coverage (ND Cent. Code Sec. 52-01-01).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Newspaper distributors who are minors; and
• Casual laborers (ND Cent. Code Sec. 52-01-01).
Taxable wage base. For the current taxable wage base, visit Wages include:
• Commissions and bonuses;
• The cash value of noncash remuneration; and
• Gratuities received directly from clientele (ND Cent. Code Sec. 52-01-01).
Wages do not include:
• Retirement, sickness, or accident disability insurance; medical or hospitalization ...

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