Title 52, Social Security

1. Subject to the exceptions and modifications provided for in this section and elsewhere in this chapter, each employer shall pay contributions to the fund equal to two and seven-tenths percent of wages paid by the employer to any one individual employee during a calendar year w…

The bureau shall maintain a separate account for each employer showing the employer's contributions and shall credit the employer's account with all the contributions paid by the employer since January 1, 1937. The provisions of the North Dakota unemployment compensation law may …

1. As used in this section: a. "Income needed to pay benefits" means the estimate of benefits payable in a given calendar year less the estimate of interest to be earned by the unemployment insurance trust fund for that calendar year. b. "Solvency balance" means the income needed…

1. An employer's reserve ratio is the difference between the six-year contributions paid by that employer on or before October thirty-first of any year, with respect to wages paid by that employer before October first of that same year, and the six-year benefits charged to that e…

1. Any project in this state with an estimated construction cost of at least fifty million dollars which is planned to be completed or discontinued within a period of seven years is subject to this section. The general or prime contractor, or the owner in those situations in whic…

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 wag…

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 la…

The agency shall implement section 52-04-08.2 to ensure necessary compliance with section 303(k) of the Social Security Act [Pub. L. 108-195; 42 U.S.C. 503]. The agency shall adopt rules and procedures necessary to ensure compliance with that section. The agency may issue necessa…

Notwithstanding any other provision of law, the following applies regarding assignment of penalty tax rates and transfers and acquisitions of businesses: 1. a. If an employer transfers all or a part of its trade or business to another employer and at the time of the transfer ther…

An employer's rate for a calendar year must be determined on the basis of the employer's experience with contribution payments and benefit charges as of October first of the preceding year. If, when such determination is to be made, an employer has failed to file a required repor…

The bureau shall promptly make a determination and notify each employer of the employer's rate of contributions as determined for each ensuing year by the end of the first full week of December, but not later than December tenth, of the preceding year. The rate of contributions m…

1. Contributions unpaid when due must bear interest at the rate of one and one-half percent per month or fraction thereof from due date. 2. Any employer who fails to submit to the bureau any employer's contribution and wage report by the date due shall pay the bureau a penalty eq…

1. Any officer, director, or any employee having twenty percent ownership interest of a corporation and any manager, governor, or employee having twenty percent ownership interest of a limited liability company, that is an employer under the North Dakota unemployment compensation…

1. Collection process of the bureau shall also be by civil action for collection of any money owing to the bureau from any source and for whatever reason, inclusive of interest thereon, penalties and delinquency fees when there is provision for such additional assessments. Costs …

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for the benefits of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereaf…

Not later than three years after the date on which any contributions or interest thereon was paid, if the employer that paid such contributions or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refun…

Nothing in the North Dakota unemployment compensation law may be construed to authorize any refund of moneys due and payable under the law and regulations in effect at the time such moneys were paid.

Actions brought under section 52-04-12 must be commenced within six years after the claim for relief has accrued; provided, however, that in the case of a false or fraudulent return, or the willful failure to file a return with intent to evade any payment, proceedings in court ma…

The unemployment insurance division, upon its own motion or upon application of an employing unit, may make a written determination with respect to whether an employing unit constitutes an employer, or whether services performed for or in connection with the business of an employ…

When the bureau reviews a potential employment relationship involving an independent contractor who has a valid identification number issued under section 34-05-01.4 and determines that the party described as an independent contractor is an employee for purposes of unemployment c…

Benefits paid to employees of nonprofit organizations must be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization, or group of organizations, described in section 501(c)(3) of the United States I…

Benefits paid to employees based on service attributable to employment in state hospitals or of state institutions of higher education must be financed in accordance with the provisions of this section. For the purpose of this section and subdivision h of subsection 15 of section…

1. Benefits paid to employees of the state of North Dakota, its departments and instrumentalities, or any instrumentality of more than one of the foregoing, or an instrumentality of the foregoing and one or more other states, which are attributable to employment by an employing u…

Two or more employers that have become liable for payments in lieu of contributions may file a joint application to the bureau for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such empl…

The governor is authorized to apply for advances to the state of North Dakota from the federal unemployment trust fund and to accept responsibility for repayment of such advances in accordance with the conditions specified in title XII of the Social Security Act, as amended, in o…

Job service North Dakota may borrow funds from the Bank of North Dakota. Job service North Dakota may also receive title XII advances from the federal unemployment trust fund. However, the borrowings and advances may not exceed amounts which are necessary and sufficient to meet p…

There is created the federal advance interest repayment fund, to which will be credited all assessments collected by the division for the purpose of paying interest due on federal advances to the state trust fund. The fund must consist of all interest collected on delinquent cont…

1. Benefits based on service in employment with an Indian tribe are payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to the North Dakota unemployment compensation law. 2. a. Indian tribes o…

1. If a staffing service exclusively provides temporary staffing services, the staffing service is considered to be the employee's employer and the staffing service shall pay unemployment insurance taxes at the staffing service's unemployment insurance tax rate. If a staffing ser…