1. Benefits paid to an individual must be charged against the accounts of the individual's base-period employers. The amount of benefits so chargeable against each base-period employer's account must bear the same ratio to the benefits paid to an individual as the base-period wages paid to the individual by such employer bear to the total amount of the base-period wages paid to the individual by all of the individual's base-period employers. 2. Notwithstanding subsection 1, an employer's account may not be charged for any of the following: a. With benefits paid to an individual for unemployment that is directly caused by a major natural disaster declared by the president pursuant to section 102(2) of the Disaster Relief Act of 1974 [Pub. L. 93-288; 88 Stat. 143; 42 U.S.C. 5122(2)], if the individual would have been eligible for disaster unemployment assistance with respect to that unemployment but for the individual's receipt of unemployment insurance benefits. b. With benefits paid to an individual who:
(1) Left the employment of the base-period employer voluntarily without good cause or with good cause not involving fault on the part of the base-period employer; (2) Was discharged from employment by the base-period employer for misconduct; (3) Was separated from employment with the most recent employer for reasons directly attributable to domestic violence, stalking, or sexual assault; or (4) Is a military spouse who voluntarily left the most recent employment to relocate because of permanent change of station orders of the individual's military-connected spouse. c. As provided under section 52-06-29. d. With benefits paid to an individual who is in training with the approval of job service North Dakota. e. With benefits paid to an individual who is subsequently determined not entitled to receive the benefits. f. With benefits paid to an individual who is currently employed part time with that employer when the hiring agreement between the individual and the employer has not changed since the individual commenced work for that employer. This subdivision does not apply to an employee of a temporary help firm. 3. Subsection 2 does not apply to benefit payments if: a. Benefit payments are financed under a reimbursable method. b. An overpayment of unemployment compensation benefits results from: (1) The employer, or the agent of the employer, failing to respond timely or adequately to the request from the bureau for information relating to a claim for unemployment compensation; and (2) The employer, or agent of the employer, has established a demonstrated pattern of failing to respond to such requests. This section applies to overpayments established after October 21, 2013. 4. Any nonprofit organization which elects to make payments in lieu of contributions into the unemployment compensation fund as provided in section 52-04-18 is not liable to make such payments with respect to the benefits paid to any individual whose base-period wages include wages for previously uncovered services as defined in subsection 3 of section 52-06-04 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section 121 of Public Law 94-566. 5. Notwithstanding the provisions of subsection 1, an employer's account may not be charged with benefits paid for previously uncovered services as defined in subsection 3 of section 52-06-04 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section 121 of Public Law 94-566.
52-04-08. Succession to predecessor's experience record - Impact of substantial common ownership, management, or control. 1. An employing unit that in any manner acquires all or part of the organization, business, trade, workforce, or assets of another employer and continues essentially the same business activity of the whole or part transferred, may upon request be transferred in accordance with law and any relevant rules adopted by the agency, the whole or appropriate part of the experience record, reserve balance, and benefit experience of the predecessor employer, unless the agency finds that the employing unit acquired the business solely or primarily for the purpose of obtaining a lower unemployment insurance tax rate. If the predecessor files a written protest against such transfer within fifteen days of being notified of the successor's application, the transfer will not be made. 2. When an employing unit in any manner acquires all or part of the organization, business, trade, workforce, or assets of another employer, the agency shall transfer all or the appropriate part of the experience record, reserve balance, whether positive or negative, and benefit experience of such predecessor to the successor if it finds that
there was, at the time of acquisition, substantially common ownership, management, or control of the predecessor and the successor. 3. When a part of an employer's experience record reserve account and benefit experience is transferred under this section, the portion of the experience record and reserve account transferred must be in the same ratio to the total experience record and reserve account as the average annual payroll of the transferred organization, trade, business, workforce, or assets is to the total average annual payroll of the predecessor. 4. An employing unit's experience record may not be transferred in an amount that results in the successor and predecessor portions totaling more than one hundred percent of the predecessor's history.