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:
• 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;
• Newspaper distributors who are minors; and
• Casual laborers (ND Cent. Code Sec. 52-01-01).