N.D. Cent. Code § 52-06-02 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-02
52-06-02. Disqualification for benefits
Status: in_force

52-06-02. Disqualification for benefits

An individual is disqualified for benefits:

1. a. For the week in which the individual has left the individual's most recent

employment voluntarily without good cause attributable to the employer, and

thereafter until such time as the individual:

(1) Can demonstrate that the individual has earned remuneration for personal

services in employment from and after the date of the unemployment

compensation claim filing, equivalent to at least eight times the individual's

weekly benefit amount as determined under section 52-06-04; and

(2) Has not left the individual's most recent employment under disqualifying

circumstances.

b. A temporary employee of a temporary help firm is deemed to have left

employment voluntarily if the employee does not contact the temporary help firm

for reassignment before filing for benefits. Failure to contact the temporary help

firm is not deemed a voluntary leaving of employment unless the claimant was

advised of the obligation to contact the temporary help firm upon completion of an

assignment and advised that unemployment benefits may be denied for failure to

contact the temporary help firm. As used in this subsection, "temporary

employee" means an employee assigned to work for a client of a temporary help

firm; and "temporary help firm" means a firm that hires that firm's own employees

and assigns these employees to a client to support or supplement the client's

workforce in a work situation such as employee absence, temporary skill

shortage, seasonal workload, a special assignment, and a special project.

c. This subsection does not apply if job service North Dakota determines that the

individual in an active claim filing status accepted work which the individual could

have refused with good cause under section 52-06-36 and terminated such

employment with the same good cause and within the first ten weeks after

starting work.

d. This subsection does not apply if the individual left employment or remains away

from employment following illness or injury upon a physician's written notice or

order; no benefits may be paid under this exception unless the employee has

notified the employer of the physician's requirement and has offered service for

suitable work to the employer upon the individual's capability of returning to

employment. This exception does not apply unless the individual's capability of

returning to employment and offer of service for suitable work to the employer

occurs within sixty days of the last day of work. However, the cost of any benefits

paid under this exception may not be charged against the account of the

employer, other than a reimbursing employer, from whom the individual became

separated as a result of the illness or injury. Job service North Dakota may

request and designate a licensed physician to provide a second opinion regarding

the claimant's qualification; however, no individual may be charged fees of any

kind for the cost of such second opinion.

e. This subsection does not apply if the individual left the most recent employment

because of an injury or illness caused or aggravated by the employment; no

benefits may be paid under this exception unless the individual leaves

employment upon a physician's written notice or order, the individual has notified

the employer of the physician's requirement, and there is no reasonable

alternative but to leave employment.

f. For the purpose of this subsection, an individual who left the most recent

employment in anticipation of discharge or layoff must be deemed to have left

employment voluntarily and without good cause attributable to the employer.

g. For the purpose of this subsection, "most recent employment" means

employment with any employer for whom the claimant last worked and voluntarily

quit without good cause attributable to the employer or with any employer, in

insured work, for whom the claimant last worked and earned wages equal to or

exceeding eight times the individual's weekly benefit amount.

h. This subsection does not apply if the individual leaves work which is two hundred

road miles [321.87 kilometers] or more, as measured on a one-way basis, from

the individual's home to accept work which is less than two hundred road miles

[321.87 kilometers] from the individual's home provided the work is a bona fide

job offer with a reasonable expectation of continued employment.

i. This subsection does not apply if the individual voluntarily leaves most recent

employment to accept a bona fide job offer with a base-period employer who laid

off the individual and with whom the individual has a demonstrated job

attachment. For the purposes of this exception, "demonstrated job attachment"

requires earnings in each of six months during the five calendar quarters before

the calendar quarter in which the individual files the claim for benefits.

j. (1) This subsection does not apply if the reason for separation from the

individual's employment is directly attributable to domestic violence, stalking,

or sexual assault that is verified by documentation submitted to job service

North Dakota which substantiates the individual's reason for separation from

the most recent employment and such continued employment would

jeopardize the safety of the individual or of the individual's spouse, parent,

or minor child. After receiving a claim for unemployment insurance benefits

for which the individual identifies domestic violence, stalking, or sexual

assault as the reason for separation, job service North Dakota shall notify

the most recent employer of the reason for separation provided by the

individual.

(2) For purposes of this subdivision, documentation of domestic violence or

sexual assault includes:

(a) A court order, protection order, restraining order, or other record filed

with a court;

(b) A police or law enforcement record;

(c) A medical record indicating domestic violence or sexual assault; or

(d) A written affidavit provided by an individual who has assisted the

claimant in dealing with the domestic violence or sexual assault and

who is a:

[1] Licensed counselor;

[2] Licensed social worker;

[3] Member of the clergy;

[4] Director or domestic violence advocate at a domestic violence

sexual assault organization as defined in section 14-07.1-01; or

[5] Licensed attorney.

(3) For purposes of this subdivision, documentation of stalking must include:

(a) A police or law enforcement record; and

(b) A written affidavit provided by an individual who has assisted the

claimant in dealing with the stalking and who is a:

[1] Licensed counselor;

[2] Licensed social worker;

[3] Member of the clergy;

[4] Director of domestic violence advocate at a domestic violence

sexual assault organization as defined in section 14-07.1-01; or

[5] Licensed attorney.

(4) Documentation must be received by job service North Dakota within

fourteen calendar days from the date the individual files a claim for

unemployment insurance benefits after separating from employment for

reasons directly attributable to domestic violence, stalking, or sexual

assault.

(5) A false statement of domestic violence, stalking, or sexual assault in a claim

for unemployment insurance benefits is subject to subsection 8 and section

52-06-40.

k. This subsection does not apply if the individual is a military spouse who, after

disclosure to the individual's employer and a reasonable attempt to maintain the

employment relationship through accommodation, voluntarily left the most recent

employment to relocate because of permanent change of station orders of the

individual's military-connected spouse. For purposes of this subdivision:

(1) "Military spouse" means the spouse of a member of the armed forces of the

United States or a reserve component of the armed forces of the United

States stationed in this state in accordance with military orders or stationed

in this state before a reassignment to duties outside this state.

(2) "Permanent change of station orders" means the assignment, reassignment,

or transfer of a member of the armed forces of the United States or a

reserve component of the armed forces of the United States from the

member's present duty station or location without return to the previous duty

station or location.

2. For the week in which the individual has been discharged for misconduct in connection

with the individual's most recent employment and thereafter until such time as the

individual:

a. Can demonstrate that the individual has earned remuneration for personal

services in employment from and after the date of the unemployment

compensation claim filing, equivalent to at least ten times the individual's weekly

benefit amount as determined under section 52-06-04; and

b. Has not left the individual's most recent employment under disqualifying

circumstances.

For the purpose of this subsection, "most recent employment" means employment with

any employer for whom the claimant last worked and was discharged for misconduct

in connection with the claimant's employment or with any employer, in insured work,

for whom the claimant last worked and earned wages equal to or exceeding ten times

the claimant's weekly benefit amount.

3. If the individual has failed, without good cause, either to accept suitable employment;

to apply for suitable employment; or to return to the individual's customary

self-employment, if any, when so directed to do so by the bureau or its authorized

representative. Such disqualification must continue for the week in which such failure

occurred and thereafter until such time as the individual:

a. Can demonstrate that the individual has earned remuneration for personal

services in employment equivalent to at least ten times the individual's weekly

benefit amount as determined under section 52-06-04; and

b. Has not left the individual's most recent employment under disqualifying

circumstances.

4. For any week with respect to which it is found that the individual's unemployment is

due to any kind of labor dispute, including a strike, sympathy strike, or lockout;

provided, that this subsection does not apply if it is shown that:

a. The individual is not participating in or directly interested in the labor dispute; and

b. The individual does not belong to a grade or class of workers of which,

immediately before the commencement of the labor dispute, there were members

employed at the premises at which the labor dispute occurs, any of whom are

participating in or directly interested in the labor dispute; provided, that if in any

case separate branches of work, which are commonly conducted as separate

businesses in separate premises, are conducted in separate departments of the

same premises, each such department must, for the purpose of this subsection,

be deemed to be a separate factory, establishment, or other premises.

5. For any week with respect to which or a part of which the individual has received or is

seeking unemployment benefits under an unemployment compensation law of another

state or of the United States; provided, that if the appropriate agency of such state or

of the United States finally determines that the individual is not entitled to such

unemployment benefits, this disqualification does not apply.

6. For any week of unemployment if such individual is a student registered for a full-time

curriculum at, and is regularly attending, an established school, college, or university,

and the scheduled class hours are the same time period or periods as the normal work

hours of the occupation from which that individual earned the majority of the wages in

that individual's base period, unless that individual is authorized to receive benefits

while in training pursuant to subsection 3 of section 52-06-01. However, this

disqualification does not apply to students registered for a full-time curriculum who

have earned the majority of the wages in their base periods for services performed

during weeks in which the individual was so registered and attending school. As used

in this subsection, the term "full-time curriculum" means a course load of twelve or

more credit hours or a course load found to be equivalent by rule adopted by job

service North Dakota.

7. For any week in which the individual is partially or totally unemployed by reason of a

disciplinary suspension of not more than thirty days by the individual's employer for

misconduct connected with the individual's employment, and the bureau so finds.

8. For the week in which the individual has filed an otherwise valid claim for benefits and:

a. For one year from the date on which a determination is made that such individual

has made a false statement for the purposes of obtaining benefits to which the

individual was not lawfully entitled. Provided, however, that this disqualification

does not apply to cases in which it appears to the satisfaction of job service North

Dakota that the false statement was made by reason of a mistake or

misunderstanding of law or of facts without fraudulent intent; or

b. For one year when the individual has been separated from the individual's last

employment because of gross misconduct in connection with work.

9. Which are based on service performed in an instructional, research, or principal

administrative capacity for any educational institution, for any week of unemployment

commencing during the period between two successive academic years, or during a

similar period between two regular but not successive terms, or during a period of paid

sabbatical leave provided for in the individual's contract, if the individual performed

such services in the first of such academic years or terms and if there is a contract or a

reasonable assurance that the individual will perform services in any such capacity for

any educational institution in the second of such academic years or terms. This

disqualification does not apply to such services performed by an individual who is in

the employ of an elementary or secondary school operated by the federal government

or to an individual with respect to services performed in employment other than

employment as defined in subdivisions f and g of subsection 17 of section 52-01-01.

Except for the provisions of this subsection, benefits based on service in employment

as defined in subdivisions f and g of subsection 17 of section 52-01-01 are payable in

the same amount, on the same terms, and subject to the same conditions as

compensation payable on the basis of other service subject to the North Dakota

unemployment compensation law.

10. Which are based on services performed in any other capacity not described in

subsection 9 for any educational institution, for any week which commences during a

period between two successive academic years or terms if the individual performed

such services in the first of such academic years or terms and there is a reasonable

assurance that the individual will perform such services in the second of such

academic years or terms. This disqualification does not apply to such services

performed by an individual who is in the employ of an elementary or secondary school

operated by the federal government or to an individual with respect to services

performed in employment other than employment as defined in subdivisions f and g of

subsection 17 of section 52-01-01. Except for the provisions of this subsection,

benefits based on service in employment as defined in subdivisions f and g of

subsection 17 of section 52-01-01 are payable in the same amount, on the same

terms, and subject to the same conditions as compensation payable on the basis of

other service subject to the North Dakota unemployment compensation law. If

compensation is denied to any individual under this subsection and the individual was

not offered an opportunity to perform such services for the educational institution for

the second of such academic years or terms, that individual is entitled to a retroactive

payment of compensation for each week for which the individual filed a timely claim for

compensation and for which compensation was denied solely by reason of this

subsection.

11. Which are based on any services described in subsection 9 or 10 for any week which

commences during an established and customary vacation period or holiday recess if

the individual performs the services in the period immediately before the vacation

period or holiday recess, and there is a reasonable assurance that the individual will

perform the services in the period immediately following the vacation period or holiday

recess.

12. Which are based on any services described in subsection 9 or 10 if the individual

performed the services in an educational institution while in the employ of an

educational service agency. The disqualification must be as specified in subsections 9,

10, and 11. For this purpose the term "educational service agency" means a

governmental agency or governmental entity which is established and operated

exclusively for the purpose of providing such services to one or more educational

institutions.

13. Which are based on service, substantially all of which consists of participating in sports

or athletic events or training or preparing to so participate, for any week which

commences during the period between two successive sport seasons or similar

periods if such individual performed such services in the first of such seasons or

similar periods and there is a reasonable assurance that such individual will perform

such services in the later of such seasons or similar periods.

14. Which are based on service performed by an alien, unless such alien is an individual

who was lawfully admitted for permanent residence at the time such services were

performed, was lawfully present for purposes of performing such services, or

otherwise was permanently residing in the United States under color of law at the time

such services were performed, including an alien who was lawfully present in the

United States as a result of the application of the provisions of sections 207 and 208 or

section 212(d)(5) of the Immigration and Nationality Act.

a. Any data or information required of individuals applying for benefits to determine

whether benefits are not payable to them because of their alien status must be

uniformly required from all applicants for benefits.

b. In the case of an individual whose application for benefits would otherwise be

approved, no determination that benefits to such individual are not payable

because of the individual's alien status may be made except upon a

preponderance of the evidence.

15. For any week with respect to which an individual is receiving a pension, including a

governmental pension other than federal social security retirement benefits, and any

other pension, retirement pay, retired pay, annuity, and any other similar periodic

payment under a plan maintained or contributed to by a base-period or chargeable

employer as determined under applicable law, unless the weekly benefit amount

payable to such individual for such week is reduced, but not below zero:

a. By the prorated weekly amount of the pension after deduction of three-fourths of

the portion of the pension that is directly attributable to the percentage of the

contributions made to the plan by such individual for claims filed after June 30,

1985, and by the prorated weekly amount of the pension after deduction of the

portion of the pension that is directly attributable to the percentage of the

contributions made to the plan by such individual for claims filed after June 30,

1986;

b. By the entire prorated weekly amount of the pension if subdivision a or c does not

apply; or

c. By one-fourth of the pension if the entire contributions to the plan were provided

by such individual, by the individual and an employer, or by any other person that

is not a base-period or chargeable employer as determined under applicable law,

for claims filed after June 30, 1985, and by no part of the pension if the entire

contributions to the plan were provided by such individual, by the individual and

an employer, or by any other person that is not a base-period or chargeable

employer as determined under applicable law, for claims filed after June 30,

1986.

A reduction may not be made under this subsection by reason of the receipt of a

pension if the services performed by the individual during the base period, or

remuneration received for such services, for the employer did not affect the individual's

eligibility for, or increase the amount of, the pension, retirement pay, retired pay,

annuity, or similar payment. This limitation does not apply to pensions paid under the

Railroad Retirement Act of 1974, or the corresponding provisions of prior law.

Payments made under the Railroad Retirement Act of 1974 must be treated solely in

the manner specified by subdivisions a, b, and c. A reduction may not be made under

this subsection by reason of receipt of federal social security retirement benefits.

16. Except that no otherwise eligible individual may be denied benefits for any week

because the individual is in training approved under section 236(a)(1) of the Trade Act

of 1974 [19 U.S.C. 2296(a)(1)], nor may such individual be denied benefits by reason

of leaving work to enter such training, provided the work left is not suitable

employment, or because of the application to any such week in training of provisions in

the North Dakota unemployment compensation law, or any applicable federal

unemployment compensation law, relating to availability for work, active search for

work, or refusal to accept work.

For purposes of this subsection, the term "suitable employment" means with respect to

an individual, work of a substantially equal or higher skill level than the individual's past

adversely affected employment, as defined for purposes of the Trade Act of 1974, and

wages for such work at not less than eighty percent of the individual's average weekly

wage as determined for the purposes of the Trade Act of 1974.

17. With respect to services to which subdivisions f and g of subsection 17 of section

52-01-01 apply, if the services are provided to or on behalf of an educational

institution, benefits are not payable under the same circumstances and subject to the

same terms and conditions as described in subsections 9, 10, 11, and 12.
N.D. Cent. Code § 52-08-06 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-06
52-08-06. Financing of employment service - Regulations governing
Status: repealed

52-08-06. Financing of employment service - Regulations governing

Repealed by S.L. 1965, ch. 333, § 9.
N.D. Cent. Code § 52-06-11 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-11
52-06-11. Determination of benefits for individual who secures work on a regular attachment basis
Status: in_force

52-06-11. Determination of benefits for individual who secures work on a regular

attachment basis.

Notwithstanding any other provisions of the North Dakota unemployment compensation law,

the bureau, by regulation, may prescribe that the existence of unemployment, the eligibility for

benefits, and the amount of benefits shall be determined for that portion of the week occurring

before or after a separation from, or securing of, work in the case of any otherwise eligible

claimant who, within a week of unemployment, is separated from or secures work on a regular

attachment basis. Such rules must be reasonably calculated to secure general results

substantially similar to those provided by the North Dakota unemployment compensation law

with respect to weeks of unemployment.
N.D. Cent. Code § 52-08-04 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-04
52-08-04. Merit system and personnel - Agreements for free employment service
Status: repealed

52-08-04. Merit system and personnel - Agreements for free employment service

Repealed by S.L. 1965, ch. 333, § 9.
N.D. Cent. Code § 52-10-05 — ND Code / Title 52 / Chapter 52-10 / Section 52-10-05
52-10-05. Plans for coverage of employees of political subdivisions
Status: in_force

52-10-05. Plans for coverage of employees of political subdivisions

1. Each political subdivision of the state is hereby authorized to submit for approval by

the state agency a plan for extending the benefits of title II of the Social Security Act

[42 U.S.C. 401 et seq.], in conformity with applicable provisions of such Act, to

employees of such political subdivision. Each such plan and any amendment thereof

must be approved by the state agency if it finds that such plan, or such plan as

amended is in conformity with such requirements as are provided in regulations of the

state agency, except that no such plan may be approved unless:

a. It is in conformity with the requirements of the Social Security Act and with the

agreement entered into under section 52-10-03;

b. It provides that all services which constitute employment as defined in section

52-10-02 and are performed in the employ of the political subdivision by

employees thereof, shall be covered by the plan;

c. It specifies the source or sources from which the funds necessary to make the

payments required by subdivision a of subsection 3 and by subsection 4 are

expected to be derived and contains a reasonable assurance that such sources

will be adequate for such purpose;

d. It provides for such methods of administration of the plan by the political

subdivision as are found by the state agency to be necessary for the proper and

efficient administration of the plan;

e. It provides that the political subdivision will make such reports, in such form and

containing such information, as the state agency may from time to time require,

and comply with such provisions as the state agency or the secretary of health

and human services may from time to time find necessary to assure the

correctness and verification of such reports; and

f. It authorizes the state agency to terminate the plan in its entirety, in the discretion

of the state agency, if it finds that there has been a failure to comply substantially

with any provision contained in such plan, such termination to take effect at the

expiration of such notice and on such conditions as may be provided by

regulations of the state agency and may be consistent with the provisions of the

Social Security Act.

2. The state agency may not finally refuse to approve a plan submitted by a political

subdivision under subsection 1, and may not terminate an approved plan, without

reasonable notice and opportunity for hearing to the political subdivision affected

thereby.

3. a. Each political subdivision as to which a plan has been approved under this

section shall pay into the social security contribution fund, with respect to wages,

as defined in section 52-10-02, at such time or times as the state agency may by

regulation prescribe, contributions in the amounts and at the rates specified in the

applicable agreement entered into by the state agency under section 52-10-03.

b. Each political subdivision required to make payments under subdivision a is

authorized, in consideration of the employee's retention in, or entry upon,

employment after enactment of this chapter, to impose upon each of its

employees, as to services which are covered by an approved plan, a contribution

with respect to the employee's wages, as defined in section 52-10-02, not

exceeding the amount of employee tax which would be imposed by the Federal

Insurance Contributions Act if such services constituted employment within the

meaning of that Act, and to deduct the amount of such contribution from the

employee's wages as and when paid. Contributions so collected must be paid

into the social security contribution fund in partial discharge of the liability of such

political subdivision or instrumentality under subdivision a. Failure to deduct such

contribution does not relieve the employee or employer of liability therefor.

4. Delinquent payments due under subdivision a of subsection 3 must bear interest at the

rate specified in the Social Security Act at 42 U.S.C. 418 and may be recovered by

action in a court of competent jurisdiction against the political subdivision liable

therefor or may, at the request of the state agency, be deducted from any other

moneys payable to such subdivision by any department or agency of the state. In no

case may the interest imposed hereby be less than five dollars. In addition, a penalty

may be assessed on delinquent reports if such penalty is provided for in the Social

Security Act at 42 U.S.C. 418. Any such penalty must be under the terms, conditions,

and in the amounts specified in the Social Security Act. In no case may any penalty

imposed hereby be less than five dollars.

5. a. When the state, or any political subdivision as defined in section 52-10-02, is

liable for an amount due under an agreement pursuant to this chapter, the state,

or such political subdivision shall remain so liable until the secretary of health and

human services is satisfied that the amount due has been paid to the secretary of

the treasury.

b. Notwithstanding subdivision a, the state, or any political subdivision as defined in

section 52-10-02, is not liable for an amount due under an agreement pursuant to

this chapter, with respect to the wages paid to individuals, after the expiration of

the latest of the following periods:

(1) Three years, three months, and fifteen days after the year in which such

wages were paid;

(2) Three years after the date on which such amount became due; or

(3) Three years, three months, and fifteen days after January 1, 1962,

unless prior to the expiration of such period the secretary of health and human

services makes an assessment of the amount due from the state, or any political

subdivision.
N.D. Cent. Code § 52-04-22 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-22
52-04-22. Federal advance interest repayment fund - Continuing appropriation
Status: in_force

52-04-22. Federal advance interest repayment fund - Continuing appropriation

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

contributions, all penalties provided by the North Dakota unemployment compensation law, and

funds borrowed from sources other than federal advances which are placed in this fund. All

moneys accruing to this fund in any manner must be maintained in this separate

interest-bearing account at the Bank of North Dakota or invested in deposits of the Bank of

North Dakota.

Moneys in this fund may also be used for the purpose of repaying funds placed in this fund

which are borrowed from sources other than federal advances and for the purpose of paying

interest due on other than federal advances.

Moneys in this fund may also be used for the purpose of paying principal and interest costs

associated with the acquisition and renovation of land and a building to be used as an office

facility by job service North Dakota in Grand Forks, North Dakota. Moneys in this fund also may

be used for the purpose of paying principal and interest costs associated with the acquisition

and renovation of land and building to be used as an office facility by job service North Dakota

in Bismarck, North Dakota. Moneys in this fund also may be used for the purpose of paying

building lease costs of office facilities leased by job service North Dakota. Moneys in this fund

may be used for the purpose of paying the costs of repair, renovation, or alteration of job

service-owned office facilities. Moneys in this fund may be used for the purpose of paying the

replacement rate charged for use of state fleet vehicles. Moneys in this fund may be used for

the purposes of re-employment programs to ensure the integrity of the unemployment insurance

program in this state. Moneys in this fund may be used to administer the unemployment

insurance program and may be used to pay expenses incurred by job service North Dakota

which are not payable with federal grant or state general funds. Moneys in this fund are hereby

appropriated for the purposes specified in this section including the purpose of paying principal

and interest costs associated with the acquisition and renovation of land and a building to be

used as an office facility by job service North Dakota in Grand Forks, North Dakota. Moneys in

this fund are appropriated for the purpose of paying the principal and interest costs associated

with the acquisition and renovation of land and a building to be used as an office facility by job

service North Dakota in Bismarck, North Dakota. Moneys in this fund are appropriated for the

purpose of paying building lease costs of office facilities leased by job service North Dakota.

Moneys in this fund are appropriated for the purpose of paying the costs of repair, renovation, or

alteration of job service-owned office facilities. Moneys in this fund are appropriated for the

purpose of paying the replacement rate charged for use of state fleet vehicles. Moneys in this

fund are appropriated for the purposes of re-employment programs to ensure the integrity of the

unemployment insurance program in this state. Moneys in this fund are appropriated to

administer the unemployment insurance program and to pay expenses incurred by job service

North Dakota which are not payable with federal grant or state general funds. The federal

advance interest payment fund must maintain a minimum balance to pay interest due on

advances to the state trust fund. The minimum balance must be calculated annually by

multiplying the average calendar year benefits paid for the preceding five completed calendar

years by one percent. The federal advance interest repayment fund may drop below the annual

minimum balance only if payment is required on interest due on advances to the state trust

fund.
N.D. Cent. Code § 52-08.1-02 — ND Code / Title 52 / Chapter 52-08.1 / Section 52-08.1-02
52-08.1-02. North Dakota workforce 20/20 program administration
Status: in_force

52-08.1-02. North Dakota workforce 20/20 program administration

Job service North Dakota shall administer the North Dakota workforce 20/20 program within

the state.

1. Job service North Dakota shall give priority to applicants that:

a. Are compatible with statewide economic development strategies.

b. Demonstrate business and community financial support and participation.

c. Coordinate activities and resources with other training programs.

d. Provide for followup and evaluation of program results.

e. Provide customized training, retraining, and upgrade training in occupations that

pay not less than two hundred percent of the federal and state minimum wage.

f. Provide training to unemployed and employed residents of North Dakota for new

businesses creating new jobs and expanding businesses.

2. Funding through the program is limited to training for permanent jobs or occupations

that have significant career opportunities and which require substantive instructions

resulting from:

a. Introduction of new technologies or new equipment; or

b. Significant changes in business operations or production methods.

3. An applicant may be eligible for funding of sales and marketing training that is

necessitated due to technology or equipment changes that affect manufacturing or

production.

4. Training funded through the program is limited to upgrade training or retraining of

current workers in situations in which training is required for continued employment

and to training of trainees if the company gives successful graduates hiring priority.

Only trainees approved by participating parties are eligible for training funded through

the program.

5. Training funded through the program is limited to state residents.

6. All direct training costs are allowable for funding through the program. Direct training

costs may include:

a. Program promotion.

b. Instructor wages, per diem, and travel.

c. Curriculum development and training materials.

d. Lease of training equipment and training space.

e. Miscellaneous direct training costs.

f. Administrative costs.

g. Assessment and testing.
N.D. Cent. Code § 52-06-39 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-39
52-06-39. Penalty for false statement or failure to disclose material fact to prevent or reduce benefits
Status: repealed

52-06-39. Penalty for false statement or failure to disclose material fact to prevent or

reduce benefits.

Repealed by S.L. 1975, ch. 106, § 673.
N.D. Cent. Code § 52-08-02 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-02
52-08-02. Job service North Dakota agent of state for Wagner-Peyser Act
Status: in_force

52-08-02. Job service North Dakota agent of state for Wagner-Peyser Act

For the purposes provided for in the preceding section, job service North Dakota is

designated and constituted the agency of this state to carry out the purposes of this chapter.
N.D. Cent. Code § 52-04-03 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-03
52-04-03. Rates and base of contributions of wages paid by employer
Status: in_force

52-04-03. Rates and base of contributions of wages paid by employer

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 with respect to employment, which also includes service

constituting employment under the employment security law of any other state as

defined in the North Dakota unemployment compensation law or of the federal

government. "Employment", as so inclusive, is applicable throughout to this chapter.

2. The amount of an individual's wages paid to that individual in a calendar year by each

employer and subject to tax may not be in excess of three thousand dollars for the

years prior to 1968, nor in excess of three thousand three hundred dollars for 1968,

nor in excess of three thousand four hundred dollars for 1969, nor in excess of three

thousand eight hundred dollars for 1970, nor in excess of four thousand dollars for

1971, nor in excess of four thousand four hundred dollars for 1972, nor in excess of

four thousand two hundred dollars for 1973, 1974, 1975, and 1976, nor in excess of

four thousand three hundred dollars for 1977, and not in excess of six thousand dollars

in 1978.

3. For the year 1979 and each year thereafter, the amount of an individual's wages

subject to tax, paid by each employer, must be in such amount as determined to be in

an amount that is equal to seventy percent of a statewide average annual wage,

rounded to the nearest one hundred dollars, determined by the bureau on or before

each first day of October by the following computation:

The total wages reported on contribution reports for the third and fourth quarters

of the preceding calendar year and the first and second quarters of the current

calendar year must be divided by the average monthly number of covered

workers for the same four quarters, whose number must be determined by

dividing by twelve the total covered employment reported on contribution reports

for those quarters, and the quotient obtained by dividing the total wages by the

average monthly number of covered workers is the statewide average annual

wage.

4. Notwithstanding any of the provisions of subsection 3, the amount of an individual's

wages subject to tax must always be at least equal to the amount that is subject to tax

under the Federal Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301 et seq.].
N.D. Cent. Code § 52-04-12 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-12
52-04-12. Civil action to collect contributions, interest, penalties, delinquency fees - Service on nonresident employers - Contribution liens - Certificates
Status: in_force

52-04-12. Civil action to collect contributions, interest, penalties, delinquency fees -

Service on nonresident employers - Contribution liens - Certificates.

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 of the action allowed by statute must be added when

judgment is awarded against the debtor, unless waived. When the debtor is a

nonresident of this state and the claim for relief accrued subsequent to July 1, 1963,

and prior to July 1, 1969, jurisdiction thereof by service of process must be governed

by the provisions of this section as it appeared in chapter 334 of the 1963 North

Dakota Session Laws and the Supplement to the North Dakota Century Code from

July 1, 1963, to July 1, 1969, and when the claim for relief accrued subsequent to

July 1, 1969, and prior to August 1, 1971, jurisdiction thereof by service of process

must be governed by the provisions of chapter 293 of the 1969 North Dakota Session

Laws and chapter 28-06.1 of the Supplement to the North Dakota Century Code, and

when the claim for relief accrued subsequent to August 1, 1971, jurisdiction thereof by

service of process must be governed by the amended provisions of rule 4 of the North

Dakota Rules of Civil Procedure adopted and promulgated by the supreme court under

date of June 28, 1971.

2. Whenever any employer, liable to pay contributions, interest, or penalty, fails to pay,

the amount of contributions, interest, penalty, and costs that accrue is a lien in favor of

the state upon all property and all rights to property belonging to the employer. The

lien attaches at the time the contributions, interest, or penalty becomes due, and

continues until the liability is satisfied. To preserve the lien against subsequent

mortgages, purchasers for value and without notice of the lien, judgment creditors, and

lienholders, job service North Dakota shall file a notice of lien utilizing one of these

methods:

a. In the central indexing system maintained by the secretary of state. Job service

North Dakota shall index in the central indexing system the following data:

(1) The name of the employer.

(2) The name "job service North Dakota" as claimant.

(3) The date and time the notice of lien was indexed.

(4) The amount of the lien.

The notice of lien is effective as of eight a.m. following the indexing of the notice. Job

service North Dakota shall index any notice of lien without payment of a fee or cost to

the secretary of state. Upon payment of contributions, interest, penalty, and costs, job

service North Dakota shall index a satisfaction of the lien in the central indexing

system without fees or costs.

b. With the recorder, in the county in which the property is located, a notice of the

lien. The lien is effective from the time of filing of the notice. The recorder shall

preserve the notice and endorse on it the day, hour, and minute when it was

received. The recorder shall index the notice of lien in an appropriate index

record and record the notice of lien in the manner provided for recording real

estate mortgages. The recorder shall accept the notice of lien for filing without

payment of a fee by job service North Dakota. Upon payment of the contributions,

interest, penalty, and costs, job service North Dakota shall file with the recorder a

satisfaction of the lien. The recorder shall enter the satisfaction on the notice of

lien, index the satisfaction in an appropriate index record, and record the

satisfaction in the manner provided for recording satisfactions of real estate

mortgages. The recorder shall accept the satisfaction for filing without payment of

a fee by job service North Dakota.

In either method, the attorney general, upon request of job service North Dakota, may

bring suit without bond, to foreclose the lien.

3. Whenever any employer, liable to pay contributions, interest, or penalty, fails to pay the

same, job service North Dakota may file a certificate, specifying the amount of

contributions, interest, and penalty due and the name of the liable employer, with the

clerk of district court in any county. The clerk shall enter and docket the certificate in

the same manner as a judgment that directs the payment of money. The certificate has

the force and effect of a judgment of the district court. The certificate is a lien on all the

real property, except the homestead, of every person named, which the person may

have in any county in which the certificate is docketed at the time of docketing or

which the person thereafter acquires in the county, for ten years from the time of

docketing. The certificate may be renewed in the same manner and with the same

effect as a judgment that directs the payment of money. Execution of the certificate is

issuable in the same manner as provided for execution of judgments. Job service

North Dakota may proceed by garnishment to enforce the certificate in the same

manner as a creditor is entitled to proceed by garnishment to enforce a judgment.

Upon payment of the contributions, interest, penalty, and costs, job service North

Dakota shall file with the clerk of court a satisfaction of the certificate. The clerk shall

discharge the record in the same manner as judgments.

4. The foregoing remedies are cumulative and no action taken by job service North

Dakota may be construed to be an election to pursue any remedy to the exclusion of

any other remedy provided by law.
N.D. Cent. Code § 52-04-07 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-07
52-04-07. Benefits paid chargeable to accounts of base-period employers
Status: in_force

52-04-07. Benefits paid chargeable to accounts of base-period employers

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.
N.D. Cent. Code § 52-01-01 — ND Code / Title 52 / Chapter 52-01 / Section 52-01-01
52-01-01. Definitions
Status: repealed

52-01-01. Definitions

In the North Dakota unemployment compensation law, unless the context or subject matter

otherwise requires:

1. "Annual payroll" means the total amount of taxable wages for employment paid by an

employer during a twelve-month period ending on September thirtieth of any calendar

year.

2. "Average annual payroll" means:

a. The annual payroll for the twelve-month period immediately preceding the

computation date for an employer who has been liable for twelve but less than

twenty-four months.

b. The average of the annual payrolls for the last two 12-month periods immediately

preceding the computation date for an employer who has been liable for

twenty-four but less than thirty-six months.

c. The average of the annual payrolls for the last three 12-month periods

immediately preceding the computation date for an employer who has been liable

for thirty-six months or more.

3. "Base period" means the first four of the last five completed calendar quarters

immediately preceding the first day of an individual's benefit year. In a combined-wage

claim, the base period must be that of the paying state.

4. "Base-period employers" means the employers by whom an individual was paid the

individual's base-period wages.

5. "Base-period wages" means the wages paid to an individual during the individual's

base period for insured work.

6. "Benefit year" means the fifty-two-week period beginning the first week in which an

insured worker first files a request for determination of the worker's insured status and

thereafter the fifty-two-week period beginning the first week in which the individual next

files such request after the end of the individual's last preceding benefit year. The filing

of a notice of unemployment must be deemed a request for determination of insured

status if a current benefit year has not previously been established. In a

combined-wage claim, the benefit year must be that of the paying state. However, if

the establishment of a benefit year for a fifty-two-week period under this subsection

would result in overlapping any quarter of that base period with the base period of a

subsequent valid claim, the benefit year must be fifty-three weeks. A subsequent

benefit year cannot be established until the expiration of the current benefit year.

7. "Benefits" means the money payments payable to an individual with respect to the

individual's unemployment as provided in chapter 52-06 and in the event of a

disqualification for benefits as provided for in subsection 1, 2, or 3 of section 52-06-02,

the payment of benefits must be postponed for the period of time prescribed therein.

8. "Bureau" means job service North Dakota bureau.

9. "Calendar quarter" means the period of three consecutive calendar months ending on

March thirty-first, June thirtieth, September thirtieth, or December thirty-first.

10. "Computation date" means September thirtieth of each calendar year with respect to

rates of contribution applicable to the calendar year beginning with the following

January first.

11. "Contributions" and "payments in lieu of contributions" each mean money payments

required to be paid into the unemployment compensation fund, the first being in

respect to wages paid for insured work in employment for employers who are on a

tax-rated basis and the second being in respect to the reimbursement of benefits paid

to employees of employers who are on a reimbursable basis, and, except when the

result would be inconsistent with the provisions of unemployment compensation law

pertinent to an employer on a reimbursable basis, the provisions of such law

applicable to an employer on a tax-rated basis are equally applicable to an employer

on a reimbursable basis, and conversely, except when the result would be inconsistent

with the provisions of unemployment compensation law pertinent to an employer on a

tax-rated basis, the provisions of such law applicable to an employer on a

reimbursable basis are equally applicable to an employer on a tax-rated basis.

12. "Domestic service" means all service for a person in the operation and maintenance of

a private household, local college club, or local chapter of a college fraternity or

sorority, as distinguished from service as an employee in the pursuit of an employer's

trade, occupation, profession, enterprise, or vocation.

13. "Educational institution" means an educational institution (including an institution of

higher education as defined in section 3304(f) of the Federal Unemployment Tax Act

[68A Stat. 439; 26 U.S.C. 3301 et seq.]) in which participants, trainees, or students are

offered an organized course of study or training which may be academic, technical,

trade, or preparation for gainful employment in a recognized occupation, designed to

transfer to them knowledge, skills, information, doctrines, attitudes, or abilities from, by,

or under the guidance of instructors or teachers, and is approved, licensed, or issued a

permit to operate as a school by the state department of education or other

government agency that is authorized within the state to approve, license, or issue a

permit for the operation of a school.

14. "Employee" means every individual, whether citizen, alien, or minor, who performs

services for an employer in an employment subject to the North Dakota unemployment

compensation law and includes an officer of a corporation and a manager of a limited

liability company that is treated as a corporation for purposes of federal income

taxation or a manager of a limited liability company who is not a member.

15. "Employer" means:

a. Any employing unit which for some portion of a day, but not necessarily

simultaneously, in each of twenty different calendar weeks, whether or not such

weeks are or were consecutive, within either the current or the preceding

calendar year has or had in employment four or more individuals, irrespective of

whether the same individuals are or were employed in each such day. After

December 31, 1971, any employing unit which in any calendar quarter in either

the current or preceding calendar year paid for services in employment wages of

one thousand five hundred dollars or more, or which for some portion of a day in

each of twenty different calendar weeks, whether or not such weeks were

consecutive, in either the current or the preceding calendar year, had in

employment at least one individual, irrespective of whether the same individual

was in employment in each such day. For the purpose of this definition, if any

week includes both December thirty-first and January first, the days that precede

January first must be deemed one calendar week and the days beginning

January first another such week.

b. Any individual who or employing unit which acquired the organization, trade, or

business, or substantially all of the assets thereof, of another who or which at the

time of such acquisition was an employer subject to the provisions of the North

Dakota unemployment compensation law, or who or which acquired a part of the

organization, trade, or business of another which at the time of such acquisition

was an employer subject to the provisions of the North Dakota unemployment

compensation law if such other would have been an employer under

subdivision a if such part had constituted its entire organization, trade, or

business.

c. Any individual who or employing unit which acquired the organization, trade, or

business, or substantially all the assets thereof, of another employing unit if the

employment record of such individual or employing unit subsequent to such

acquisition, together with the employment record of the acquired unit prior to such

acquisition, both within the same calendar year, would be sufficient to constitute

an employing unit an employer subject to the North Dakota unemployment

compensation law, under subdivision a. After December 31, 1971, any individual

who or employing unit which acquired the organization, trade, or business, or

substantially all the assets of another employing unit if such individual or

employing unit subsequent to such acquisition, and such acquired unit prior to

such acquisition, both within the same calendar quarter, together paid for services

in employment wages totaling one thousand five hundred dollars or more.

d. Repealed by S.L. 1963, ch. 331, § 1.

e. Any employing unit not an employer by reason of any of the provisions of this

subsection for which services in employment are performed with respect to which

such employing unit is liable for any federal tax against which credit may be taken

for contributions paid into a state unemployment compensation fund or an

employing unit which, as a condition for approval of the North Dakota

unemployment compensation law for full tax credit against the tax imposed by the

Federal Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301 et seq.], is

required, pursuant to such Act, to be an "employer" under the North Dakota

unemployment compensation law.

f. Any employing unit which, having become an employer under any one of

subdivision a, b, c, e, h, i, j, or k has not under chapter 52-05 ceased to be an

employer subject to the North Dakota unemployment compensation law.

g. For the effective period of its election pursuant to sections 52-05-02 and

52-05-03, any other employing unit which has elected to become fully subject to

the North Dakota unemployment compensation law.

h. Any employing unit for which service in employment, as defined in subdivision f of

subsection 17, is performed after December 31, 1971.

i. Any employing unit for which service in employment, as defined in subdivision g

of subsection 17, is performed after December 31, 1971.

j. Any employing unit for which agricultural labor as defined in subdivision m of

subsection 17 is performed after December 31, 1977. In determining whether or

not an employing unit for which service other than agricultural labor is also

performed is an employer under subdivision a, h, i, or k, the wages earned or the

employment of an employee performing service in agricultural labor after

December 31, 1977, may not be taken into account. However, if an employing

unit is determined an employer of agricultural labor, such employing unit must be

determined an employer for the purposes of subdivision a.

k. Any employing unit for which domestic service in employment as defined in

subdivision n of subsection 17 is performed after December 31, 1977. In

determining whether or not an employing unit for which service other than

domestic service is also performed is an employer under subdivision a, h, i, or j,

the wages earned or the employment of an employee performing domestic

service after December 31, 1977, may not be taken into account.

l. The term "employer" includes an Indian tribe for which service in employment as

defined under the North Dakota unemployment compensation law is performed.

16. "Employing unit" means any individual or type of organization including any

partnership, association, trust, estate, joint-stock company, insurance company,

corporation, or limited liability company, whether domestic or foreign, or the receiver,

trustee in bankruptcy, trustee or successor of any of the foregoing, or the legal

representative of a deceased person, which has or subsequent to January 1, 1936,

had one or more individuals performing services for it within this state and:

a. All individuals performing services within this state for any employing unit which

maintains two or more separate establishments within this state must be deemed

to be performing services for a single employing unit for all the purposes of the

North Dakota unemployment compensation law;

b. Whenever any employing unit contracts with or has under it any contractor or

subcontractor for any work which is part of its usual trade, occupation, profession,

or business, unless the employing unit as well as each such contractor or

subcontractor is an employer by reason of subsection 15, the employing unit, for

all purposes of the North Dakota unemployment compensation law, must be

deemed to employ each individual in the service of each such contractor for each

day during which such individual is engaged solely in performing such work,

except that each such contractor or subcontractor who is an employer by reason

of subsection 15 is liable alone for the employer's contributions measured by

wages to individuals in the person's service; and

c. Each individual employed to perform or to assist in performing the work of any

person in the service of an employing unit must be deemed to be engaged by

such employing unit for all the purposes of the North Dakota unemployment

compensation law whether such individual was hired or paid directly by such

employing unit or by such person, if the employing unit had actual or constructive

knowledge of the employment.

17. "Employment" means:

a. Any service performed prior to January 1, 1972, which was employment as

defined in this subsection prior to such date, and subject to the other provisions of

this subsection, service performed after December 31, 1971, including service in

interstate commerce, by:

(1) Any officer of a corporation. If a corporate officer is employed by a

corporation in which one-fourth or more of the ownership interest, however

designated, is owned or controlled by the officer or by the officer's parent,

child, or spouse, or by any combination of them, the corporation with the

concurrence of the officer may exclude that officer's service from

employment as of the first day of January of any calendar year if, during

January of that year, the corporation files a written application to exclude the

officer's service from employment or as of the formation of the corporation if,

within sixty days of the formation, the corporation files a written application

to exclude the officer's service from employment.

(2) Certain managers of limited liability companies. If a limited liability company

manager is employed by a limited liability company in which one-fourth or

more of the ownership interest, however designated, is owned or controlled

by the manager or by the manager's parent, child, spouse, or by any

combination of them, the limited liability company with the concurrence of

the manager may exclude that manager's service from employment as of

the first day of January of any calendar year if, during January of that year,

the limited liability company files a written application to exclude the

manager's service from employment or as of formation of the limited liability

company if, within sixty days of the formation, the limited liability company

files a written application to exclude the manager's service from

employment. This exclusion from employment does not apply to any limited

liability company that is wholly owned by or operates as an Indian tribe,

state or local government, or nonprofit organization with respect to services

performed for those entities which are required by federal law to be covered

under the North Dakota unemployment compensation law.

(3) Any individual who, under the provisions of subdivision e, has the status of

an employee.

(4) Any individual other than an individual who is an employee under

paragraph 1, 2, or 3 who performs services for remuneration for any person:

(a) As an agent-driver or commission-driver engaged in distributing meat

products, vegetable products, fruit products, bakery products,

beverages other than milk, or laundry or drycleaning services, for the

person's principal.

(b) As a traveling or city salesman, other than as an agent-driver or

commission-driver, engaged upon a full-time basis in the solicitation

on behalf of, and the transmission to, the person's principal, except for

sideline sales activities on behalf of some other person, of orders from

wholesalers, retailers, contractors, or operators of hotels, restaurants,

or other similar establishments for merchandise for resale or supplies

for use in their business operations.

For purposes of this paragraph, the term "employment" includes services

described in either subparagraph a or b performed after December 31,

1971, only if the contract of service contemplates that substantially all of the

services are to be performed personally by such individual; the individual

does not have a substantial investment in facilities used in connection with

the performance of the services other than in facilities for transportation; and

the services are not in the nature of a single transaction that is not part of a

continuing relationship with the person for whom the services are

performed.

b. An individual's entire service, performed within or both within and without this

state if the service is localized in this state.

c. Services covered by an election pursuant to chapter 52-05.

d. Services covered by an arrangement pursuant to sections 52-02-14 and 52-02-15

between the bureau and the agency charged with the administration of any other

state or federal unemployment compensation law, pursuant to which all services

performed by an individual for an employing unit are deemed to be performed

entirely within this state, must be deemed to be employment if the bureau has

approved an election of the employing unit for whom such services are

performed, pursuant to which the entire service of such individual during the

period covered by such election is deemed to be insured work.

e. Services performed by an individual for wages or under any contract of hire must

be deemed to be employment subject to the North Dakota unemployment

compensation law unless it is shown that the individual is an independent

contractor as determined by the "common law" test.

f. Service performed after December 31, 1971, by an individual in the employ of this

state or any of its instrumentalities, or in the employ of this state and one or more

other states or their instrumentalities, for a hospital or institution of higher

education located in this state; provided, that such service is excluded from

"employment" as defined in the Federal Unemployment Tax Act [68A Stat. 439;

26 U.S.C. 3301 et seq.] solely by reason of section 3306(c)(7) of that Act and is

not excluded from "employment" under subdivision h. Service performed after

December 31, 1977, in the employ of this state or any of its instrumentalities or

any political subdivision thereof or any of its instrumentalities or any

instrumentality of any of the foregoing and one or more other states or political

subdivisions; provided, that such service is excluded from "employment" as

defined in the Federal Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301

et seq.] by section 3306(c)(7) of that Act and is not excluded from "employment"

as enumerated under subdivision h.

g. Service performed after December 31, 1971, by an individual in the employ of a

religious, charitable, educational, or other organization but only if the following

conditions are met:

(1) The service is excluded from "employment" as defined in the Federal

Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301 et seq.] solely by

reason of section 3306(c)(8) of that Act; and

(2) The organization had four or more individuals in employment for some

portion of a day in each of twenty different weeks, whether or not such

weeks were consecutive, within either the current or preceding calendar

year, regardless of whether they were employed at the same moment of

time.

h. For the purposes of subdivisions f and g, the term "employment" does not apply

to service performed:

(1) In the employ of:

(a) A church or convention or association of churches; or

(b) An organization which is operated primarily for religious purposes and

which is operated, supervised, controlled, or principally supported by a

church or convention or association of churches.

(2) By a duly ordained, commissioned, or licensed minister of a church in the

exercise of the person's ministry or by a member of a religious order in the

exercise of duties required by such order.

(3) Prior to January 1, 1978, in the employ of a school which is not an institution

of higher education and after December 31, 1977, in the employ of a

governmental entity referred to in subdivision f if such service is performed

by an individual in the exercise of duties:

(a) As an elected official.

(b) As a member of a legislative body, or a member of the judiciary, of a

state or political subdivision.

(c) As a member of the state national guard or air national guard.

(d) As an employee serving on a temporary basis in case of fire, storm,

snow, earthquake, flood, or similar emergency.

(e) In a position which, under or pursuant to the laws of this state, is

designated as a major nontenured policymaking or advisory position,

the performance of the duties of which ordinarily does not require

more than eight hours per week.

(4) In a facility conducted for the purpose of carrying out a program of

rehabilitation for individuals whose earning capacity is impaired by age or

physical or mental deficiency or injury or providing remunerative work for

individuals who because of their impaired physical or mental capacity

cannot be readily absorbed in the competitive labor market, by an individual

receiving such rehabilitation or remunerative work.

(5) As part of an unemployment work-relief or work-training program assisted or

financed in whole or in part by any federal agency or an agency of a state or

political subdivision thereof, by an individual receiving such work relief or

work training.

(6) Prior to January 1, 1978, for a hospital in a state prison or other state

correctional institution by an inmate of the prison or correctional institution

and after December 31, 1977, by an inmate of a custodial or penal

institution.

(7) As an election official or election worker if the amount of remuneration

received by the individual during the calendar year for services as an

election official or election worker is less than one thousand dollars.

i. The term "employment" includes the service of an individual who is a citizen of

the United States, performed outside the United States (except in Canada), after

December 31, 1971, and after December 31, 1976, in the case of the Virgin

Islands, in the employ of an American employer (other than service which is

deemed "employment" under the provisions of subdivision b and subsection 28 or

the parallel provisions of another state's law), if:

(1) The employer's principal place of business in the United States is located in

this state; or

(2) The employer has no place of business in the United States, but:

(a) The employer is an individual who is a resident of this state;

(b) The employer is a corporation or limited liability company which is

organized under the laws of this state; or

(c) The employer is a partnership or a trust and the number of the

partners or trustees who are residents of this state is greater than the

number who are residents of any one other state; or

(3) None of the criteria of paragraphs 1 and 2 is met but the employer has

elected coverage in this state or, the employer having failed to elect

coverage in any state, the individual has filed a claim for benefits, based on

such service, under the law of this state.

(4) An "American employer", for purposes of this subdivision, means a person

who is:

(a) An individual who is a resident of the United States;

(b) A partnership if two-thirds or more of the partners are residents of the

United States;

(c) A trust, if all of the trustees are residents of the United States;

(d) A corporation organized under the laws of the United States or of any

state; or

(e) A limited liability company organized under the laws of the United

States or of any state.

(5) The term "United States" for purposes of this subdivision includes the

states, the District of Columbia, the Commonwealth of Puerto Rico, and the

Virgin Islands.

j. Notwithstanding subdivision b, all service performed after December 31, 1971, by

an officer or member of the crew of an American vessel on or in connection with

such vessel, if the operating office, from which the operations of such vessel

operating on navigable waters within, or within and without, the United States are

ordinarily and regularly supervised, managed, directed, and controlled is within

this state.

k. Notwithstanding any other provision of this subsection, service with respect to

which a tax is required to be paid under any federal law imposing a tax against

which credit may be taken for contributions required to be paid into a state

unemployment fund or which as a condition for full tax credit against the tax

imposed by the Federal Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301

et seq.] is required to be covered under the North Dakota unemployment

compensation law.

l. An individual's service, wherever performed within the United States, the Virgin

Islands, or Canada, if:

(1) Such service is not covered under the unemployment compensation law of

any other state, the Virgin Islands, or Canada; and

(2) The place from which the service is directed or controlled is in this state.

m. Service performed by an individual in agricultural labor as defined in subdivision a

of subsection 18 when:

(1) Such service is performed for a person who:

(a) During any calendar quarter in either the current or the preceding

calendar year paid remuneration in cash of twenty thousand dollars or

more to individuals employed in agricultural labor (not taking into

account service in agricultural labor performed by an alien referred to

in paragraph 2); or

(b) For some portion of a day in each of twenty different calendar weeks,

whether such weeks were consecutive, in either the current or the

preceding calendar year, employed in agricultural labor (not taking into

account service in agricultural labor by an alien referred to in

paragraph 2) ten or more individuals, regardless of whether they were

employed at the same moment of time.

(2) Such service is not performed in agricultural labor if performed by an

individual who is an alien admitted to the United States to perform service in

agricultural labor pursuant to sections 214(c) and 101(a)(15)(H)(ii)(A) of the

Immigration and Nationality Act [8 U.S.C. 1101(a)(15)(H)(ii)(A)].

(3) For the purposes of this subdivision, any individual who is a member of a

crew furnished by a crew leader to perform service in agricultural labor for

any other person shall be treated as an employee of such crew leader:

(a) If such crew leader holds a valid certificate of registration under the

Farm Labor Contractor Registration Act of 1963 [Pub. L. 88-582; 78

Stat. 920; 7 U.S.C. 2041 et seq.]; or substantially all the members of

such crew operate or maintain tractors, mechanized harvesting or

crop-dusting equipment, or any other mechanized equipment, which is

provided by such crew leader; and

(b) If such individual is not an employee of such other person within the

meaning of subdivision a.

(4) For the purposes of this subdivision, in the case of any individual who is

furnished by a crew leader to perform service in agricultural labor for any

other person and who is not treated as an employee of such crew leader

under paragraph 3:

(a) Such other person and not the crew leader must be treated as the

employer of such individual; and

(b) Such other person must be treated as having paid cash remuneration

to such individual in an amount equal to the amount of cash

remuneration paid to such individual by the crew leader (either on the

crew leader's own behalf or on behalf of such other person) for the

service in agricultural labor performed for such other person.

(5) For the purposes of this subdivision, the term "crew leader" means an

individual who:

(a) Furnishes individuals to perform service in agricultural labor for any

other person;

(b) Pays (either on the crew leader's own behalf or on behalf of such

other person) the individuals so furnished by the crew leader for the

service in agricultural labor performed by them; and

(c) Has not entered into a written agreement with such other person

under which such individual is designated as an employee of such

other person.

n. The term "employment" includes domestic service after December 31, 1977, in a

private home, local college club, or local chapter of a college fraternity or sorority,

performed for a person who paid cash remuneration of one thousand dollars or

more to individuals employed in such domestic service in any calendar quarter in

the current or preceding calendar year.

o. The term "employment" includes service performed in the employ of an Indian

tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act,

provided the service is excluded from "employment" as defined in the Federal

Unemployment Tax Act solely by reason of section 3306(c)(7) of the Federal

Unemployment Tax Act, and is not otherwise excluded from employment under

the North Dakota unemployment compensation law. For purposes of this

subdivision, the exclusions from employment in subdivision h are applicable to

services performed in the employ of an Indian tribe.

18. "Employment" does not include:

a. Service performed by an individual in agricultural labor. For purposes of this

subdivision, the term "agricultural labor" means:

(1) Any service performed prior to January 1, 1972, which was agricultural labor

as defined in this subdivision prior to such date; and

(2) Remunerated service performed after December 31, 1971, in agricultural

labor as defined in section 3306(k) of the Federal Unemployment Tax Act

[68A Stat. 439; 26 U.S.C. 3301 et seq.].

b. Domestic service in a private home, local college club, or local chapter of a

college fraternity or sorority, except as provided in subdivision n of subsection 17.

c. Repealed by S.L. 1971, ch. 475, § 19.

d. Service not in the course of the employing unit's trade or business performed

after January 1, 1951, in any calendar quarter by an individual, unless the cash

remuneration paid for such service is fifty dollars or more and such service is

performed by an individual who is regularly employed by such employing unit to

perform such service. For the purposes of the North Dakota unemployment

compensation law, an individual must be deemed to be regularly employed to

perform service not in the course of an employing unit's trade or business during

a calendar quarter only if on each of some twenty-four days during such quarter

or during the immediately preceding quarter, such individual performed such

service for some portion of a day.

e. Service performed by an individual in the employ of the individual's son, daughter,

or spouse, and service performed by a minor in the employ of the minor's father

or mother and dwelling in the household of the minor's father or mother.

f. Service performed in the employ of the United States government or an

instrumentality of the United States exempt under the Constitution of the United

States from the contributions imposed by the North Dakota unemployment

compensation law, except that to the extent that the Congress of the United

States shall permit states to require any instrumentalities of the United States to

make payments into an unemployment fund under a state unemployment

compensation law, all of the provisions of the North Dakota unemployment

compensation law are applicable to such instrumentalities, and to services

performed for such instrumentalities, in the same manner, to the same extent,

and on the same terms as to all other employers, employing units, individuals,

and services; but if this state is not certified for any year by the social security

board under subsection c of section 3304 of the federal Internal Revenue Code,

the payments required of such instrumentalities with respect to such year must be

refunded by the bureau from the fund in the same manner and within the same

period as is provided in section 52-04-14 with respect to contributions

erroneously collected.

g. Service performed in the employ of this state or of any other state, or of any

political subdivision thereof, or of any instrumentality of any one or more of the

foregoing which is owned wholly by this state or by any one or more states or

political subdivisions, and any service performed in the employ of any

instrumentality of this state or of one or more states or political subdivisions to the

extent that the instrumentality is, with respect to such service, exempt under the

Constitution of the United States from the tax imposed by section 3301 of the

federal Internal Revenue Code, except that this provision does not apply to

coverage pursuant to subsection 17 and section 52-05-03.

h. Service with respect to which unemployment is payable under an unemployment

compensation system established by an act of the Congress of the United States.

i. Service performed:

(1) In any calendar quarter in the employ of any organization exempt from

income tax under section 501(a) (other than an organization described in

section 401(a)) or under section 521 of the federal Internal Revenue Code, if

the remuneration for such service is less than fifty dollars.

(2) Repealed by S.L. 1973, ch. 391, § 22.

(3) In the employ of a voluntary employee's beneficiary association providing for

the payment of life, sick, accident, or other benefits to the members of such

association or their dependents, if:

(a) No part of its net earnings inures, other than through such payments,

to the benefit of any private shareholder or individual; and

(b) Eighty-five percent or more of the income consists of amounts

collected from members for the sole purpose of making such

payments and meeting expenses.

(4) In the employ of a voluntary employees' beneficiary association providing for

the payment of life, sick, accident, or other benefits to the members of such

association or their dependents or their designated beneficiaries, if:

(a) Admission to membership in such association is limited to individuals

who are officers or employees of the United States government; and

(b) No part of the net earnings of such association inures, other than

through such payments, to the benefit of any private shareholder or

individual.

(5) In any calendar quarter in the employ of a school, college, or university, if

such service is performed by a student who is enrolled and regularly is

attending classes at such school, college, or university, or by the spouse of

such a student, if such spouse is advised at the time such spouse

commences to perform such service, that:

(a) The employment of such spouse to perform such service is provided

under a program to provide financial assistance to such student by

such school, college, or university; and

(b) Such employment will not be covered by any program of

unemployment insurance.

(6) In the employ of a corporation, community chest, fund, or foundation,

organized and operated exclusively for religious, charitable, scientific,

literary, or educational purposes, or for the prevention of cruelty to children

or animals, no part of the net earnings of which inures to the benefit of any

private shareholder or individual, and no substantial part of the activities of

which is carrying on propaganda, or otherwise attempting, to influence

legislation, except as provided in subdivision g of subsection 17.

(7) As a student nurse in the employ of a hospital or a nurses' training school by

an individual who is enrolled and regularly is attending classes in a nurses'

training school chartered or approved pursuant to state law and service

performed as an intern in the employ of a hospital by an individual who has

completed a four-year course in a medical school chartered or approved

pursuant to a state law.

(8) By an individual for a person as an insurance agent, as an insurance

solicitor, as a real estate salesman, or as a securities salesman, if all such

services performed by such individual for such persons is performed for

remuneration solely by way of commission.

(9) By an individual under the age of eighteen in delivery or distribution of

newspapers or shopping news, not including delivery or distribution to any

point for subsequent delivery or distribution.

(10) By an individual who is enrolled at a nonprofit or public educational

institution which normally maintains a regular faculty and curriculum and

normally has a regularly organized body of students in attendance at the

place where its educational activities are carried on as a student in a

full-time program, taken for credit at such institution, which combines

academic instruction with work experience, if such service is an integral part

of such program, and such institution has so certified to the employer,

except that this paragraph does not apply to service performed in a program

established for or on behalf of an employer or group of employees.

(11) In the employ of a hospital, if such service is performed by a patient of the

hospital, as defined in subsection 25.

(12) By an individual under the age of eighteen as a golf caddy, except for

service described in subdivisions f and g of subsection 17.

j. Service covered by an arrangement between the bureau and the agency charged

with the administration of any other state or federal unemployment compensation

law pursuant to which all services performed by an individual for an employing

unit during the period covered by such employing unit's duly approved election

are deemed to be performed entirely within such agency's state.

k. Service performed for a private for-profit person or entity by an individual as a

landman if substantially all remuneration, including payment on the basis of a

daily rate, paid in cash or otherwise for the performance of the service is directly

related to the completion by the individual of the specific tasks contracted for

rather than to the number of hours worked by the individual, and the services are

performed under a written contract between the individual and the person for

whom the services are performed which provides that the individual is to be

treated as an independent contractor and not as an employee with respect to the

services provided under the contract. For purposes of this subdivision, "landman"

means a land professional who has been engaged primarily in:

(1) Negotiating the acquisition or divestiture of mineral rights;

(2) Negotiating business agreements that provide for the exploration for or

development of minerals;

(3) Determining ownership of minerals through research of public and private

records;

(4) Reviewing the status of title, curing title defects, and otherwise reducing title

risk associated with ownership of minerals;

(5) Managing rights or obligations derived from ownership of interests and

minerals; or

(6) Activities to secure the unitization or pooling of interests in minerals.

l. Service performed by an owner of a general partnership, limited partnership,

limited liability partnership, limited liability limited partnership, or a limited liability

company, unless the organization is treated as a corporation for purposes of

federal income taxation.

m. Service performed as a participant in an Americorps program authorized and

funded by the National and Community Service Act of 1990 [Pub. L. 101-610;

42 U.S.C. 12501 et seq.].

19. "Employment office" means a free public employment office or branch thereof

operated by this or any other state as a part of a state-controlled system of public

employment offices or by a federal agency charged with the administration of an

unemployment compensation program or free public employment offices.

20. "Executive director" means the executive director of job service North Dakota.

21. "Extended benefits" means benefits (including benefits payable to federal civilian

employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85) payable to an

individual under the provisions of chapter 52-07.1 for weeks of unemployment in the

individual's eligibility period.

22. "Fund" means the unemployment compensation fund established by the North Dakota

unemployment compensation law, to which all contributions required and from which

all benefits provided under the North Dakota unemployment compensation law must

be paid.

23. The term "governmental unit" means the state of North Dakota and all its political

subdivisions, and all of its departments and instrumentalities.

24. "Gross misconduct" means misconduct involving assault and battery, or the malicious

destruction of property, or the theft of money or property.

25. "Hospital" means an institution which has been licensed as a hospital by the licensing

authority of the state of North Dakota.

26. "Included and excluded service". If the service performed during one-half or more of

any pay period by an individual for the person employing the individual constitutes

employment, all the services of such individual for such period must be deemed to be

employment, but if the service performed during more than one-half of any such pay

period by an individual for the person employing the individual does not constitute

employment, then none of the services of such individual for such period may be

deemed to be employment. As used in this subsection, the term "pay period" means a

period, of not more than thirty-one consecutive days, for which a payment of

remuneration ordinarily is made to the individual by the person employing the

individual. This subsection is not applicable with respect to services performed in a pay

period by an individual for the person employing the individual, when any of such

service is excepted by subdivision h of subsection 18.

27. "Institution of higher education", for the purposes of the North Dakota unemployment

compensation law, means an educational institution which:

a. Admits as regular students only individuals having a certificate of graduation from

a high school or the recognized equivalent of such a certificate;

b. Is legally authorized in this state to provide a program of education beyond high

school;

c. Provides an educational program for which it awards a bachelor's or higher

degree, or provides a program which is acceptable for full credit toward such a

degree, a program of postgraduate or postdoctoral studies, or a program of

training to prepare students for gainful employment in a recognized occupation;

and

d. Is a public or other nonprofit institution.

Notwithstanding any of the foregoing provisions of this subsection, all colleges and

universities in this state are institutions of higher education for purposes of the North

Dakota unemployment compensation law.

28. "Localized service". Service must be deemed to be localized within a state if:

a. The service is performed entirely within such state; or

b. The service is performed both within and without such state, but the service

performed without such state is incidental to the individual's service within the

state, for example, is temporary or transitory in nature or consists of isolated

transactions.

29. "State" includes, in addition to the states of the United States of America, Puerto Rico,

the District of Columbia, and the Virgin Islands.

30. "Unemployed". An individual is "unemployed" with respect to any week during which

the individual performs no services and with respect to which no wages are payable to

the individual, or with respect to any week during which the individual is substantially

unemployed and the wages payable to the individual with respect to such week are

less than the individual's weekly benefit amount. For the purposes of this subsection,

wages are payable with respect to the weeks for which they were reasonably intended

to be payable, irrespective of whether services were performed in those weeks. The

bureau shall prescribe regulations applicable to unemployed individuals making such

distinctions in the procedures as to total unemployment, part-total unemployment,

partial unemployment of individuals attached to their regular jobs, and other forms of

work, as the bureau deems necessary.

31. "Wages" means all remuneration for service from whatever source, including

commissions and bonuses and the cash value of all remuneration in any medium other

than cash. Gratuities customarily received by an individual in the course of the

individual's service from persons other than the individual's employing unit must be

treated as wages received from the individual's employing unit. After January 1, 1951,

backpay awarded under any statute of this state or of the United States must be

treated as wages. The reasonable cash value of remuneration in any medium other

than cash, and the reasonable amount of gratuities, must be estimated and

determined in accordance with rules as prescribed by the bureau. For the purpose of a

determination of insured status only, backpay awards after January 1, 1951, must be

allocated to the quarters with respect to which they were paid. If the remuneration of

an individual is not based upon a fixed period or duration of time or if the individual's

wages are paid at irregular intervals or in such manner as not to extend regularly over

a period of employment, for the purposes of a determination of insured status only, the

wages must be allocated to weeks or quarters in accordance with regulations

prescribed by the bureau. Such regulations must, so far as possible, produce results

reasonably similar to those which would prevail if the individual were paid the

individual's wages at regular intervals. The term "wages" does not include:

a. The amount of any payment made after January 1, 1951, including any amount

paid by an employing unit for insurance or annuities, or into a fund, to provide for

any such payment to, or on behalf of, an individual or any of the individual's

dependents under a plan or system established by an employing unit which

makes provision generally for individuals performing service for it or for such

individuals generally and their dependents or for a class or classes of such

individuals, or for a class or classes of such individuals and their dependents, on

account of:

(1) Sickness or accident disability but, in the case of payments made to an

employee or any of the employee's dependents, this paragraph excludes

from the term "wages" only payments which are received under a workforce

safety and insurance law;

(2) Medical and hospitalization expenses in connection with sickness or

accident disability; or

(3) Death.

b. The amount of any payment on account of sickness or accident disability, or

medical or hospitalization expenses in connection with sickness or accident

disability, made after January 1, 1951, by an employing unit to, or on behalf of, an

individual performing services for it after the expiration of six calendar months

following the last calendar month in which the individual performed services for

such employing unit.

c. The amount of any payment made after January 1, 1951, by an employing unit to,

or on behalf of, an individual performing services for it or the individual's

beneficiary:

(1) From or to a trust described in section 401(a) of the federal Internal

Revenue Code which is exempt from tax under section 501(a) of the federal

Internal Revenue Code at the time of such payment unless such payment is

made to an individual performing services for the trust as remuneration for

such services and not as a beneficiary of the trust; or

(2) Under or to an annuity plan which, at the time of such payments, is a plan

described in section 403(a) of the federal Internal Revenue Code.

d. The amount of any payment made by an employing unit, without deduction from

the remuneration of the individual in its employ, of the tax imposed upon an

individual in its employ under section 3101 of the federal Internal Revenue Code

with respect to services performed after January 1, 1951.

e. Remuneration paid after January 1, 1951, in any medium other than cash to an

individual for services not in the course of the employing unit's trade or business.

f. Dismissal payments before December 31, 1951, which the employing unit legally

is not required to make.

g. Any payment made to, or on behalf of, an employee or the employee's

beneficiary under or to an annuity contract described in section 403(b) of the

federal Internal Revenue Code, other than a payment for the purchase of such

contract which is made by reason of a salary reduction agreement whether

evidenced by a written instrument or otherwise, under or to an exempt

governmental deferred compensation plan as defined in section 3121(v)(3) of the

federal Internal Revenue Code, or to supplemental pension benefits under a plan

or trust described in any of the foregoing provisions to take into account some

portion or all of the increase in the cost of living as determined by the secretary of

labor since retirement but only if such supplemental payments are under a plan

which is treated as a welfare plan under section 3(2)(B)(ii) of the Employee

Retirement Income Security Act of 1974.

h. Any payment made to, or on behalf of, an employee or the employee's

beneficiary under a simplified employee pension if, at the time of the payment, it

is reasonable to believe that the employee will be entitled to a deduction under

section 219(b)(2) of the federal Internal Revenue Code for such payment.

i. The value of any meals or lodging furnished by or on behalf of the employer if at

the time of such furnishing it is reasonable to believe that the employee will be

able to exclude such items from income under section 119 of the federal Internal

Revenue Code.

j. Nothing in this subsection excludes from the term "wages" any employer

contribution under a qualified cash or deferred arrangement as defined in section

401(k) of the federal Internal Revenue Code to the extent not included in gross

income by reason of section 402(a)(8) of the federal Internal Revenue Code, or

any amount treated as an employer contribution under section 414(h)(2) of the

federal Internal Revenue Code.

k. Any amount deferred under a nonqualified deferred compensation plan must be

taken into account for purposes of this chapter as of the later of when the

services are performed, or when there is no substantial risk of forfeiture of the

rights to such amount. Any amount taken into account as wages by reason of this

subdivision and the income attributable thereto may not thereafter be treated as

wages for purposes of this chapter. For purposes of this subdivision, the term

"nonqualified deferred compensation plan" means any plan or other arrangement

for deferral of compensation other than a plan described in subdivisions c, g, and

h.

l. Payments that qualify as supplemental unemployment compensation paid by an

employer to former employees if those payments are paid pursuant to a plan that

meets the following requirements:

(1) Benefits are paid only to unemployed former employees who are laid off by

the employer;

(2) Eligibility for benefits depends on meeting prescribed conditions after

termination;

(3) The amount of weekly benefits payable is based upon state unemployment

benefits, other compensation allowable under state law, and the amount of

regular weekly pay of that former employee;

(4) The duration of the benefits is affected by the fund level and employee

seniority;

(5) The right to benefits does not accrue until a prescribed period after

termination;

(6) Benefits are not attributable to the performance of particular services;

(7) No employee has any right to the benefits until qualified and eligible to

receive benefits; and

(8) Benefits may not be paid in a lump sum.

32. "Week" means such period of seven consecutive days, as the bureau may prescribe

by regulation. The bureau by regulation may prescribe that a week must be deemed to

be "in", "within", or "during" that benefit year which includes the greater part of such

week.
N.D. Cent. Code § 52-07.1-08 — ND Code / Title 52 / Chapter 52-07.1 / Section 52-07.1-08
52-07.1-08. Beginning and termination of extended benefit period
Status: in_force

52-07.1-08. Beginning and termination of extended benefit period

Whenever an extended benefit period is to become effective in this state as a result of a

state "on" indicator, or an extended benefit period is to be terminated in this state as a result of a

state "off" indicator, the bureau shall make an appropriate public announcement.
N.D. Cent. Code § 52-03-01 — ND Code / Title 52 / Chapter 52-03 / Section 52-03-01
52-03-01. Unemployment compensation fund - Maintaining and administering - What constitutes
Status: in_force

52-03-01. Unemployment compensation fund - Maintaining and administering - What

constitutes.

A special fund, separate and apart from all public moneys or funds of this state, known as

the "unemployment compensation fund", must be administered by the bureau exclusively for the

purposes of the North Dakota unemployment compensation law. This fund must consist of:

1. All contributions collected under the North Dakota unemployment compensation law.

2. All fines collected pursuant to the provisions of the North Dakota unemployment

compensation law.

3. Interest earned upon any moneys in the fund.

4. Any property or securities acquired through the use of moneys belonging to the fund.

5. All earnings of such property or securities.

6. All money recovered on losses sustained by the fund.

7. All money received from the federal unemployment account in the unemployment trust

fund in accordance with title XII of the Social Security Act [42 U.S.C. 1321 et seq.], as

amended.

8. All money credited to this state's account in the unemployment trust fund pursuant to

section 903 of the Social Security Act [42 U.S.C. 1103], as amended.

9. All money received from the federal government as reimbursements pursuant to

section 204 of the Federal-State Extended Compensation Act of 1970 [Pub. L. 91-373;

84 Stat. 708-712; 26 U.S.C. 3304 note].

10. All money received for the fund from any other source.

All moneys in the fund must be mingled and undivided.
N.D. Cent. Code § 52-06-31 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-31
52-06-31. Waiver of rights of individual prohibited
Status: in_force

52-06-31. Waiver of rights of individual prohibited

No agreement by any individual to waive, release, or commute the individual's rights to

benefits or any other rights under the North Dakota unemployment compensation law is valid.

No agreement by any individual in the employ of any person or concern to pay all or any portion

of an employer's contributions, required under the North Dakota unemployment compensation

law from such employer, is valid. No employer may make, require, or accept, directly or

indirectly, any deduction from wages to finance the employer's contributions required from the

employer, nor require nor accept any waiver of any right hereunder by any individual in the

employer's employ. However, this section does not impair the operation of section 52-06-06.1.
N.D. Cent. Code § 52-02-02.1 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-02.1
52-02-02.1. Adult education and training - Grants to students
Status: repealed

52-02-02.1. Adult education and training - Grants to students

Repealed by S.L. 2009, ch. 441, § 1.
N.D. Cent. Code § 52-02.1-06 — ND Code / Title 52 / Chapter 52-02.1 / Section 52-02.1-06
52-02.1-06. Cost reimbursement option
Status: in_force

52-02.1-06. Cost reimbursement option

Program services developed and coordinated by job service North Dakota provided to

primary sector businesses found eligible for loans or grants under section 52-02.1-02 must also

be provided to primary sector businesses that provide self-financing as funding for new jobs

training programs. Under this option, employers may be reimbursed an amount up to sixty

percent of the allowable state income tax withholding generated from the new jobs positions and

identified in the final agreement. Reimbursement under this option is to be made over the

ten-year period of the project. The agreement requirements set forth in section 52-02.1-02 and

the provisions of section 52-02.1-03 apply to this section.
N.D. Cent. Code § 52-02-09 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-09
52-02-09. Job service administration fund
Status: in_force

52-02-09. Job service administration fund

The job service administration fund consists of all money received from the United States,

or any agency thereof, and all money received from any other source for administrative and

program purposes except for the funds created by sections 52-03-01 and 52-04-22. All moneys

accruing to this fund in any manner must be maintained in this separate interest-bearing

account at the Bank of North Dakota. All money deposited or paid into this fund must be

continuously available to the bureau for expenditure in accordance with the provisions of this

law and may not lapse at any time or be transferred to any other fund. The fund must consist of

any money appropriated by this state in accordance with section 52-02-11; all money received

from any other source for the administration of the North Dakota unemployment compensation

law; all money received from any agency of the United States or any other state as

compensation for services or facilities supplied to such agency; all amounts received pursuant

to any surety bond or any insurance policy or from other sources for losses sustained by the job

service administration fund or by reason of damage to property, equipment, or supplies

purchased from money in such fund; and all proceeds realized from the sale or disposition of

any such property, equipment, or supplies which may no longer be necessary for the proper

administration of this law. Notwithstanding any provision of this section, all money requisitioned

and deposited in this fund pursuant to subsection 4 of section 52-03-07 must remain a part of

the unemployment compensation fund and must be used only in accordance with the conditions

specified in section 52-03-07.
N.D. Cent. Code § 52-02-01 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-01
52-02-01. Job service North Dakota created
Status: in_force

52-02-01. Job service North Dakota created

There is hereby created job service North Dakota which is charged with administering the

provisions of the North Dakota unemployment compensation law and the provisions of the North

Dakota state employment service, as set forth in chapter 52-08, which must be administered by

a full-time salaried executive director, who is subject to the supervision and direction of the

governor. The governor is authorized to appoint, fix the compensation of, and prescribe the

duties of the executive director, provided that the appointment must be made on a nonpartisan,

merit basis. The duties and responsibilities of the executive director extend to and include the

power of full administration of the provisions of the North Dakota unemployment compensation

law, and the provisions of chapter 52-08 relating to the North Dakota state employment service,

including job insurance programs, and the establishment and maintenance of free public

employment offices. The executive director may also establish separate divisions and make

separate appointments as the executive director deems advisable for efficient administration of

the duties and responsibilities imposed hereunder. Any separate appointments must be on a

nonpartisan, merit basis.
N.D. Cent. Code § 52-04-14 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-14
52-04-14. Adjustment and refund of contributions
Status: in_force

52-04-14. Adjustment and refund of contributions

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 refund

thereof because such adjustment cannot be made, and the bureau shall determine that such

contributions or interest or any portion thereof was collected erroneously, the bureau shall allow

such employer to make an adjustment thereof, without interest, in connection with subsequent

contribution payments by the employer, or if such adjustment cannot be made, the bureau shall

refund said amount, without interest, from the fund. For like cause and within the same period,

an adjustment or refund may be made on the bureau's own initiative.
N.D. Cent. Code § 52-06-15 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-15
52-06-15. Appeal tribunal's decision - Copy to be furnished - To be final - Exception
Status: in_force

52-06-15. Appeal tribunal's decision - Copy to be furnished - To be final - Exception

The parties must be notified promptly of an appeal tribunal's decision upon an appeal taken

as is provided in section 52-06-13 and must be furnished with a copy of the decision and the

findings and conclusions in support thereof. The decision is final unless, within twelve days after

the date of mailing the notice thereof to the party's last-known address, or in the absence of

such mailing, within twelve days after the delivery of such notice, further review is initiated

pursuant to section 52-06-19.
N.D. Cent. Code § 52-08-01 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-01
52-08-01. Acceptance of Wagner-Peyser Act by state of North Dakota
Status: in_force

52-08-01. Acceptance of Wagner-Peyser Act by state of North Dakota

The state of North Dakota accepts and will observe and comply with the provisions of the

Wagner-Peyser Act approved June 6, 1933, which was "An Act to provide for the establishment

of a national employment system and for cooperation with the states in the promotion of such

system, and for other purposes" [48 Stat. 113; 29 U.S.C. 49].
N.D. Cent. Code § 52-03-05 — ND Code / Title 52 / Chapter 52-03 / Section 52-03-05
52-03-05. Reimbursements paid and received
Status: in_force

52-03-05. Reimbursements paid and received

Reimbursements paid from the fund pursuant to subsection 3 of section 52-02-15 must be

deemed to be benefits for the purpose of this chapter and chapter 52-06. The bureau may make

to other state or federal agencies, and receive from such other state or federal agencies,

reimbursements from or to the fund, in accordance with arrangements entered into pursuant to

section 52-02-15.
N.D. Cent. Code § 52-06-03 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-03
52-06-03. When benefits payable
Status: in_force

52-06-03. When benefits payable

Beginning twenty-four months after the date when contributions first accrued under the

North Dakota unemployment compensation law, benefits become payable from the fund.

Benefits must be paid through public employment offices in accordance with such regulations as

the bureau may prescribe.
N.D. Cent. Code § 52-01-02 — ND Code / Title 52 / Chapter 52-01 / Section 52-01-02
52-01-02. Employing unit to keep records - Reports of employing unit - Public inspection prohibited - Exception - Penalty
Status: in_force

52-01-02. Employing unit to keep records - Reports of employing unit - Public

inspection prohibited - Exception - Penalty.

All records, including electronic records as defined in section 9-16-01, of the employers

doing business in this state showing or reflecting in any way upon the amount of wage

expenditure by or upon payments for services performed for those employers are always open

for inspection by employees of job service North Dakota who are assigned responsibility to do

so for the purpose of ascertaining the correctness of the reports, wage expenditures, the

number of employees, and any other information necessary for the agency to administer this

title. An employer who refuses to submit the employer's records, including electronic records as

defined in section 9-16-01, for inspection by an identified and assigned employee of job service

North Dakota is subject to a civil penalty of five hundred dollars for each offense. The agency

shall collect the penalty by civil action in the name of the state and shall deposit any penalty

collected under this section to the credit of the fund established by section 52-04-22. Information

obtained pursuant to this section may not be published or be open to public inspection, other

than to public employees in the performance of their public duties, in any manner revealing the

employing unit's identity, but any claimant or the claimant's legal representative at a hearing

before a hearing officer or the agency must be supplied with information from such records to

the extent necessary for the proper presentation of the appeal.
N.D. Cent. Code § 52-04-06.1 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-06.1
52-04-06.1. Construction project risk protection
Status: in_force

52-04-06.1. Construction project risk protection

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 which there is no general or prime contractor, of a project that meets the

criteria specified under this section shall post the bond or irrevocable letter of credit

required in subsection 2 before commencement of construction work on the project

and shall report annually, within thirty days of the anniversary date the project

becomes subject to this section, to the bureau any change in the construction costs of

projects subject to this section.

2. If the bureau determines that the project is or will be within the criteria stated by this

section, the bureau shall require the general or prime contractor, or the owner in those

situations in which there is no general or prime contractor, for whom the project is

being constructed, on behalf of each employing unit, excluding design and engineering

firms, to post a bond executed by a surety company authorized to do business in the

state or an irrevocable letter of credit from a federal deposit insurance corporation

insured state or nationally chartered bank authorized to do business in the state which

will insure payment for all benefits claimed by employees of all employing units

working on the project. The bureau may adjust the amount of bond or irrevocable letter

of credit required under this subsection to cover any significant increases or decreases

in project construction costs reported by the general or prime contractor or owner. If

any general or prime contractor or owner fails to comply with this subsection, the

bureau may apply to any court of this state within the jurisdiction in which the

contractor or owner is found, located, or transacts business to obtain an order to

compel the general or prime contractor or owner to post the required bond or

irrevocable letter of credit required under this subsection. Any failure to obey an order

of the court may be punished by the court as a contempt of court.

3. The amount of bond or irrevocable letter of credit must be the difference between the

estimated benefits paid and estimated contributions, multiplied by fifty percent. The

estimation of contributions expected must be made as follows: multiply the current

year's positive employer minimum rate times the current year's taxable wage base

times the estimated number of employees on the project using figures from project

plans, times the number of years between the start date and the estimated completion

date of the project. The estimation of benefits paid must be made as follows: multiply

the estimated number of employees, from the project plans, times the current year's

maximum weekly benefit amount times the duration, twelve weeks for the first year

and twelve weeks for subsequent years, times the number of years between the start

date and the completion date rounded up to the next whole number.

4. Thirty months after the completion or discontinuance of the project, the bureau shall

determine the total benefits paid to employees of the employing unit or units. If the

total amount paid to the employees of the unit or units exceeds the total amount of

contributions collected from the units under the North Dakota unemployment

compensation law, the general or prime contractor, or the owner in those situations in

which there is no general or prime contractor, shall pay the total amount of benefits

paid to the employees of the units which exceeded the total amount of contributions

collected from the unit or units. If the general or prime contractor, or the owner in those

situations in which there is no general or prime contractor, does not pay the payment

requirement, job service North Dakota shall collect the payment from the surety

company that executed the surety bond or bank that issued the irrevocable letter of

credit. The general or prime contractor, or the owner in those situations in which there

is no general or prime contractor, shall remain liable for any amount of benefits paid to

the employees working on the project which exceeds the amount of contributions

collected from the employers who worked on the project which is not covered by the

amount of the bond or irrevocable letter of credit.

5. For the purposes of this section, a project includes all entities that employ or contract

for the employment of, or is employing directly or indirectly through agents,

independent contractors, or subcontractors, excluding design and engineering firms.

Each employing unit, whether contractor, subcontractor, or otherwise, involved in the

project is subject to this section, excluding design and engineering firms.

6. Each employing unit having employees working on a project subject to this section,

excluding design and engineering firms, shall maintain separate records for all

employment on the project showing each individual's name, social security number,

wages paid, and the dates the wages were paid. The employers shall submit separate

reports from other employment subject to the North Dakota unemployment

compensation law under a separate reporting account established for the project.

7. This section applies to projects for which bids are let after August 1, 2001.

8. The determination of whether a project is subject to this section must be made in the

same manner as provided for in section 52-04-17.

9. This section does not apply to any project in which the state is the owner or contractor.
N.D. Cent. Code § 52-03-02 — ND Code / Title 52 / Chapter 52-03 / Section 52-03-02
52-03-02. State treasurer to be treasurer of unemployment compensation and federal advance interest repayment funds - Issuance of warrants - Additional bond of treasurer
Status: repealed

52-03-02. State treasurer to be treasurer of unemployment compensation and federal

advance interest repayment funds - Issuance of warrants - Additional bond of treasurer.

Repealed by S.L. 1995, ch. 480, § 9.
N.D. Cent. Code § 52-04-04 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-04
52-04-04. Separate account of employer's contributions kept
Status: in_force

52-04-04. Separate account of employer's contributions kept

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 not be construed to grant any employer or individuals in the employer's

service prior claims or rights to the amounts paid by the employer into the fund.
N.D. Cent. Code § 52-08-10 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-10
52-08-10. Preparation of business plan - Revolving loans
Status: in_force

52-08-10. Preparation of business plan - Revolving loans

Subject to state board of higher education policies, the president of an institution of higher

education that is assigned primary responsibility for workforce training shall prepare an annual

business plan that must include provisions for use of the training capacity of the tribal colleges

within the designated region, in consultation with the workforce training board. The business

plan may include participation as a community under the new jobs training program under

chapter 52-02.1. The workforce training board shall approve the business plan and make

recommendations for funding of the business plan to the state board of higher education. Any

state funds received under this program by the institutions of higher education assigned primary

responsibility for workforce training must be used for business and customized training

activities. The state board of higher education may establish for each institution of higher

education assigned primary responsibility for workforce training a revolving loan fund for

workforce training program startups using the borrowing authority provided in section

15-10-16.1.
N.D. Cent. Code § 52-06-12 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-12
52-06-12. Notice of determinations - Dispensing with
Status: in_force

52-06-12. Notice of determinations - Dispensing with

Notice of a determination upon a claim must be given promptly to the claimant by delivery

thereof or by mailing such notice to the claimant's last-known address. In addition, notice of any

determination which involves the application of the provisions of section 52-06-02 together with

the reasons therefor, must be given promptly in the same manner to the last employing unit by

whom the claimant was employed. The bureau may dispense with the giving of notice of any

determination to any employing unit and such employing unit shall not be entitled to such notice

if it has failed to indicate prior to the determination if and as required by regulation of the bureau,

that such employing unit was the claimant's base-period employer, as defined in the North

Dakota unemployment compensation law, and that the claimant may be ineligible or disqualified

under any provisions of the North Dakota unemployment compensation law.
N.D. Cent. Code § 52-04-23 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-23
52-04-23. Financing benefits paid to employees of Indian tribes
Status: in_force

52-04-23. Financing benefits paid to employees of Indian tribes

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 or tribal units, subdivisions, subsidiaries, or business enterprises

wholly owned by the Indian tribe, subject to the North Dakota unemployment

compensation law, shall pay contributions under the same terms and conditions

as all other subject employers, unless it elects to pay into the state

unemployment fund amounts equal to the amount of benefits attributable to

service in the employ of the Indian tribe.

b. Indian tribes electing to make payments in lieu of contributions must make such

election in the same manner and under the same conditions as provided in

sections 52-04-18 and 52-04-19.1. Indian tribes may determine if reimbursement

for benefits paid will be elected by the tribe as a whole, by individual tribal units,

or by combinations of individual tribal units.

c. Indian tribes or tribal units must be billed for the full amount of benefits

attributable to service in the employ of the Indian tribe or tribal unit on the same

schedule as other employing units that have elected to make payments in lieu of

contributions.

d. An Indian tribe or tribal unit that elects to become liable for payments in lieu of

contributions must, within thirty days after the effective date of its election,

execute and file with the bureau a surety bond approved by the bureau.

3. a. Failure of the Indian tribe or tribal unit to make required payments, including

assessments of interest and penalty, within ninety days of receipt of the bill

causes the Indian tribe to lose the option to make payments in lieu of

contributions, as described in subsection 2, for the following tax year unless

payment in full is received before contribution rates for the next tax year are

computed.

b. An Indian tribe that loses the option to make payments in lieu of contributions due

to late payment or nonpayment, as described in subdivision a, is entitled to have

the option reinstated if, after a period of one year, all contributions have been

made timely, provided no contributions, payments in lieu of contributions for

benefits paid, penalties, or interest remain outstanding.

c. Failure of the Indian tribe or any tribal unit thereof to make required payments,

including assessments of interest and penalty, after all collection activities

deemed necessary by the bureau have been exhausted, causes services

performed for the tribe to not be treated as employment for purposes of

subsection 17 of section 52-01-01.

d. The bureau may determine that an Indian tribe that loses coverage under

subdivision c may have services performed for the tribe again included as

employment, for purposes of subsection 17 of section 52-01-01 if all

contributions, payments in lieu of contributions, penalties, and interest have been

paid.

e. The bureau will notify the United States internal revenue service and the United

States department of labor of a termination or reinstatement of coverage made

under subdivisions c and d.

4. Notices of payment and reporting delinquency to Indian tribes or their tribal units must

include information that failure to make full payment within the prescribed time frame:

a. Will cause the Indian tribe to be liable for taxes under the Federal Unemployment

Tax Act;

b. Will cause the Indian tribe to lose the option to make payments in lieu of

contributions; and

c. May cause the Indian tribe to be excepted from the definition of employer, as

provided in subsection 15 of section 52-01-01, and services in the employ of the

Indian tribe, as provided in subsection 17 of section 52-01-01, to be excepted

from employment.

5. Benefits paid that are attributable to service in the employ of an Indian tribe must be

financed as provided in section 52-04-19.1.
N.D. Cent. Code § 52-10-01 — ND Code / Title 52 / Chapter 52-10 / Section 52-10-01
52-10-01. Declaration of policy
Status: in_force

52-10-01. Declaration of policy

In order to extend to employees of the state and political subdivisions within the state, and

to the dependents and survivors of such employees, the basic protection accorded to others by

the old-age and survivor insurance system embodied in the Social Security Act [42 U.S.C. 301

et seq.], it is hereby declared the policy of the legislative assembly, subject to the limitations of

this chapter, that such steps be taken as to provide such protection to employees of the state

and political subdivisions within the state on as broad a basis as is permitted under the Social

Security Act [42 U.S.C. 301 et seq.]. It is the policy also of the legislative assembly that the

protection afforded employees in positions covered by a retirement system on the date an

agreement under this chapter is made applicable to service performed in such positions, or

receiving periodic benefits under such retirement system at such time, will not be impaired as a

result of making the agreement so applicable or as a result of legislative enactment in

anticipation thereof.
N.D. Cent. Code § 52-07.1-07 — ND Code / Title 52 / Chapter 52-07.1 / Section 52-07.1-07
52-07.1-07. Total extended benefit amount
Status: in_force

52-07.1-07. Total extended benefit amount

The total extended benefit amount payable to any eligible individual with respect to the

individual's applicable benefit year must be the least of the following amounts:

1. Fifty percent of the total amount of regular benefits which were payable to the

individual under chapter 52-06 in the individual's applicable benefit year; or

2. Thirteen times the individual's weekly benefit amount which was payable to the

individual under chapter 52-06 for a week of total unemployment in the applicable

benefit year. Provided further, that during any fiscal year in which federal payments to

states under section 204 of the Federal-State Extended Unemployment Compensation

Act of 1970 are reduced under an order issued under section 252 of the Balanced

Budget and Emergency Deficit Control Act of 1985, the total extended benefit amount

payable to an individual with respect to the individual's applicable benefit year must be

reduced by an amount equal to the aggregate of the reductions under section

52-07.1-06 in the weekly amounts paid to the individual.
N.D. Cent. Code § 52-02-17 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-17
52-02-17. Trust fund balance - Report to legislative council
Status: in_force

52-02-17. Trust fund balance - Report to legislative council

The bureau shall report to the legislative council before March first of each year the actual

trust fund balance and the targeted modified average high-cost multiplier, as of December

thirty-first of the previous year. In addition, the report must include a projected trust fund balance

for the next three years.
N.D. Cent. Code § 52-08-08 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-08
52-08-08. Institution to serve workforce needs
Status: in_force

52-08-08. Institution to serve workforce needs

Subject to state board of higher education policies, the president of an institution of higher

education that is assigned primary responsibility for workforce training shall establish a division

or other unit within the institution to serve the workforce needs of business and industry and to

serve as a broker in arranging the delivery of training.
N.D. Cent. Code § 52-02.1-01 — ND Code / Title 52 / Chapter 52-02.1 / Section 52-02.1-01
52-02.1-01. Definitions
Status: in_force

52-02.1-01. Definitions

When used in this chapter, unless the context otherwise requires:

1. "Agreement" is the agreement between an employer and job service North Dakota

concerning a project.

2. "Base employment level" means the number of full-time jobs an employer employs

prior to the date of the commencement of the project.

3. "Community" means the city or county in which an eligible primary sector business is

or will be located or a local development corporation, community organization,

institution of higher education that is assigned primary responsibility for workforce

training under section 52-08-08, or any other group the interest of which is in the

economic growth of the area.

4. "Date of commencement of the project" means the date of the agreement.

5. "Department" means the department of commerce.

6. "Employee" means the individual employed in a new job.

7. "Employer" means the individual, corporation, partnership, or association providing

new jobs and entering into an agreement.

8. "New job" means a job in a new or expanding primary sector business. The term does

not include recalled workers returning to positions they previously held, replacement

workers, including workers newly hired as a result of a labor dispute, or other jobs that

formerly existed within the employment of the employer in the state.

9. "New jobs credit from withholding" means the credit as provided in section 52-02.1-03.

10. "New jobs training program" or "program" means the project or projects established by

job service North Dakota to provide workers with education and training required for

jobs in new or expanding primary sector businesses in the state.

11. "Primary sector business" has the meaning provided in section 1-01-49. For purposes

of this subsection, a primary sector business must also be an employer, excluding an

employer engaged in production agriculture, which meets the following eligibility

criteria:

a. An employer entering into an agreement, and increasing its base employment

level by at least one employee, or in the case of an employer without an

established base employment level in this state creating at least five employees,

within the time set in the agreement, is entitled to the new jobs credit from

withholding.

b. An employer must have an economically productive and socially desirable

purpose within the state.

c. An employer must not be closing or reducing its operation in one area of the state

and relocating substantially the same operation in another area.

12. "Program costs" means all necessary and incidental costs of providing program

services. The term does not include the cost of purchase of equipment to be owned or

utilized by the training or educational institution or service.

13. "Program services" means training and education specifically directed to the new jobs,

including the following:

a. All direct training costs, such as:

(1) Program promotion;

(2) Instructor wages, per diem, and travel;

(3) Curriculum development and training materials;

(4) Lease of training equipment and training space;

(5) Miscellaneous direct training costs;

(6) Administrative costs; and

(7) Assessment and testing.

b. In-house or on-the-job training.

c. Subcontracted services with institutions governed by the state board of higher

education, private colleges or universities, federal, state, or local agencies, or

other private training or educational services.

14. "Project" means a training arrangement that is the subject of an agreement entered

into between job service North Dakota and an employer to provide program services.
N.D. Cent. Code § 52-04-00.1 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-00.1
52-04-00.1. Definitions
Status: in_force

52-04-00.1. Definitions

As used in this chapter, unless the context otherwise requires:

1. "Agency" or "bureau" means job service North Dakota.

2. "Client company" means a person that contracts to receive services, within the course

of that person's usual business, from a staffing service or that contracts to lease any or

all of that person's employees from a staffing service.

3. "Knowingly" means having actual knowledge of or acting with deliberate ignorance or

reckless disregard for the prohibition involved.

4. "Staffing service" means an employer in the business of providing the employer's

employees to a client company to perform services within the course of that client

company's usual business. The term includes a professional employer organization, a

staff leasing company, an employee leasing organization, and a temporary staffing

company. The term "staffing service" must be broadly construed to encompass an

entity that offers services provided by a professional employer organization, a staff

leasing company, an employee leasing organization, or a temporary staffing company,

regardless of the term used.

5. "Temporary staffing" or "temporary staffing service" means an arrangement through

which an employer hires its own employees and assigns the employees to a client

company to support or supplement the client company's workforce in a special work

situation, including an employee's temporary absence; a temporary skill shortage; a

seasonal workload; or a special assignment or project with a targeted end date.

The term does not include an arrangement through which the majority of the

client company's workforce has been assigned by a temporary staffing service for a

period of more than twelve consecutive months.

6. "Unemployment insurance tax rate" means the rate calculated or assigned under

sections 52-04-05 and 52-04-06.

7. "Violates or attempts to violate" includes intent to evade, misrepresentation, and willful

nondisclosure.

8. "Workforce" means some or all of the employees of a transferring employer.
N.D. Cent. Code § 52-06-19 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-19
52-06-19. Review of decision of appeal tribunal by the bureau
Status: in_force

52-06-19. Review of decision of appeal tribunal by the bureau

The bureau, on its own motion, and within the time specified in section 52-06-15, may

initiate a review of the decision of the appeal tribunal or may allow an appeal from such decision

upon an application filed within such time by any party entitled to notice of such decision. An

appeal filed by such parties must be allowed as a matter of right if such decision was not

unanimous or if the examiner's determination was not affirmed by the appeal tribunal. Upon a

review on its own motion, or upon an appeal, the bureau upon the basis of the evidence

previously submitted in such case or upon the basis of such additional evidence as it may direct

to be taken, may affirm, modify, or reverse the findings and conclusions of the appeal tribunal.

The bureau may remove to itself or transfer to another appeal tribunal the proceedings on any

claim pending before an appeal tribunal. Any proceedings removed to the bureau prior to the

completion of a fair hearing must be heard by the bureau in the same manner as proceedings

before an appeal tribunal. The bureau shall notify promptly the parties to any proceeding before

it of its decision, including its findings and conclusions in support thereof. Such decision is final

unless within thirty days after the mailing of a notice thereof to the party's last-known address,

or in the absence of such mailing, within thirty days after service of such notice, a proceeding for

a judicial review is initiated pursuant to section 52-06-27. Upon a denial by the bureau of an

application for appeal from the decision of the appeal tribunal, the decision of the appeal tribunal

must be deemed to be a decision of the bureau within the meaning of this section for the

purposes of judicial review and is subject to judicial review within the time and in the manner

provided with respect to decisions of the bureau, except that the time for initiating such review

must run from the date of notice of the order by the bureau denying the application for appeal.
N.D. Cent. Code § 52-10-08 — ND Code / Title 52 / Chapter 52-10 / Section 52-10-08
52-10-08. Rules and regulations
Status: in_force

52-10-08. Rules and regulations

The state agency shall make and publish such rules and regulations, not inconsistent with

the provisions of this chapter, as it finds necessary or appropriate to the efficient administration

of the functions with which it is charged under this chapter. Such regulations must require the

employers to make such reports in such form and containing such information as the state

agency may from time to time request, and must require employers to comply with such

provisions as the state agency or the secretary of health and human services may from time to

time find necessary to assure the correctness and verification of such reports.
N.D. Cent. Code § 52-04-01 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-01
52-04-01. Payment of contributions by employer
Status: in_force

52-04-01. Payment of contributions by employer

1. Contributions accrue and become payable by each employer, for each calendar year

in which the employer is subject to the North Dakota unemployment compensation

law, with respect to wages for employment. Such contributions become due and must

be paid by each employer to the bureau for the fund in accordance with such

regulations as the bureau may prescribe, and may not be deducted in whole or in part,

from the wages of individuals in such employer's employ. In the payment of any

contributions, a fractional part of a cent must be disregarded unless it amounts to

one-half cent or more, in which case it must be increased to one cent.

2. Contributions due with respect to wages for insured work must be deemed to have

been paid to the fund as of the date payment was made as contributions therefor

under another state or federal employment security law, if payment into the fund of

such contributions is made on such terms as the bureau finds will be fair and

reasonable as to all affected interests.
N.D. Cent. Code § 52-03-03 — ND Code / Title 52 / Chapter 52-03 / Section 52-03-03
52-03-03. Accounts to be kept within unemployment compensation fund
Status: in_force

52-03-03. Accounts to be kept within unemployment compensation fund

The bureau shall maintain within the unemployment compensation fund the following

separate accounts:

1. The clearing account.

2. The unemployment trust fund account.

3. A benefit account.

All moneys payable to the fund, upon receipt thereof by the bureau, must be deposited

immediately in the clearing account. Refunds payable pursuant to section 52-04-14 may be paid

from the clearing account. After the clearance thereof, all other moneys in the clearing account

must be deposited immediately with the secretary of the treasury of the United States of

America to the credit of the account of this state in the unemployment trust fund established and

maintained pursuant to section 904 of the Social Security Act [42 U.S.C. 1104], as amended,

notwithstanding any provisions of law in this state relating to the deposit, administration,

release, or disbursement of moneys in the possession or custody of this state to the contrary.

The benefit account must consist of all moneys requisitioned from the state's account in the

unemployment trust fund. Except as otherwise provided in the North Dakota unemployment

compensation law, moneys in the clearing and benefit accounts must be deposited by the

bureau in separate interest-bearing accounts at the Bank of North Dakota, but no public deposit

insurance charge or premium may be paid out of the fund.
N.D. Cent. Code § 52-04-16 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-16
52-04-16. Limitations on actions brought by bureau
Status: in_force

52-04-16. Limitations on actions brought by bureau

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 may be

begun at any time.
N.D. Cent. Code § 52-02-02 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-02
52-02-02. Powers, duties, organization, and methods of procedure of bureau - Seal
Status: in_force

52-02-02. Powers, duties, organization, and methods of procedure of bureau - Seal

The bureau may adopt, amend, or rescind rules and regulations, make expenditures,

require reports, make investigations, and take other action as it deems necessary or suitable in

the administration of the North Dakota unemployment compensation law. All rules and

regulations are effective upon publication in the manner, not inconsistent with the provisions of

the North Dakota unemployment compensation law, which the bureau shall prescribe. The

bureau shall determine its own organization and methods of procedure in accordance with the

provisions of the North Dakota unemployment compensation law and shall have an official seal

which shall be noticed judicially.
N.D. Cent. Code § 52-06-40 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-40
52-06-40. Penalty for violation or failure to perform duty when no penalty provided
Status: in_force

52-06-40. Penalty for violation or failure to perform duty when no penalty provided

Any person who willfully violates any provision of this title, or any order, rule, or regulation

thereunder, and for which a penalty is neither prescribed in this title nor provided by any other

applicable statute, is guilty of a class B misdemeanor.
N.D. Cent. Code § 52-08-05 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-05
52-08-05. Director of employment service - Duties
Status: repealed

52-08-05. Director of employment service - Duties

Repealed by S.L. 1965, ch. 333, § 9.
N.D. Cent. Code § 52-07.1-03 — ND Code / Title 52 / Chapter 52-07.1 / Section 52-07.1-03
52-07.1-03. Definitions
Status: repealed

52-07.1-03. Definitions

In this chapter, unless the context or subject matter otherwise requires:

1. "Additional benefits" means benefits payable to exhaustees by reasons of conditions

of high unemployment or by reason of other special factors under the provisions of any

state law.

2. "Eligibility period" of an individual means the period consisting of the weeks in the

individual's benefit year which begin in an extended period and, if the individual's

benefit year ends within such extended benefit period, any weeks thereafter which

begin in such period.

3. "Exhaustee" means an individual who, with respect to any week of unemployment in

the individual's eligibility period:

a. Has received, prior to such week, all of the regular benefits that were available to

the individual under chapter 52-06 or any other state law, including dependents'

allowances and benefits payable to federal civilian employees and ex-servicemen

under 5 U.S.C. chapter 85, in the individual's current benefit year that includes

such week; provided, that for the purposes of this subdivision, an individual shall

be deemed to have received all of the regular benefits that were available to the

individual, although, as a result of a pending appeal with respect to wages that

were not considered in the original monetary determination in the individual's

benefit year, the individual may subsequently be determined to be entitled to

added regular benefits;

b. Having established a benefit year, no regular compensation is payable to the

individual during such year because the individual's wage credits were canceled

or the individual's right to regular compensation was totally reduced as the result

of the application of a disqualification;

c. Has a benefit year which has expired prior to such week and has insufficient

wages or employment or both on the basis of which the individual could establish

in any state a new benefit year that would include such week, or having

established a new benefit year that includes such week, the individual is

precluded from receiving regular compensation by reason of a state law provision

which requires that an individual who has received benefits during a benefit year

must have had work since the beginning of such year in order to qualify for

benefits in the individual's next benefit year; or

d. Has no right to unemployment benefits or allowances, as the case may be, under

the Railroad Unemployment Insurance Act [52 Stat. 1094; 45 U.S.C. 351 et seq.],

the Trade Expansion Act of 1962 [Pub. L. 87-794; 76 Stat. 872; 19 U.S.C. 1801 et

seq.], the Automotive Products Trade Act of 1965 [Pub. L. 89-283; 79 Stat. 1016;

19 U.S.C. 2001 et seq.], and such other federal laws as are specified in

regulations issued by the United States secretary of labor; and has not received

and is not seeking unemployment benefits under the unemployment

compensation law of the Virgin Islands or of Canada; but if the individual is

seeking such benefits and the appropriate agency finally determines that the

individual is not entitled to benefits thereunder, the individual must be considered

an exhaustee.

4. "Extended benefit period" means a period which begins with the third week after a

week for which there is a state "on" indicator; and ends with either of the following

weeks, whichever occurs later: the third week after the first week for which there is a

state "off" indicator; or the thirteenth consecutive week of such period; provided, that

no extended benefit period may begin by reason of a state "on" indicator before the

fourteenth week following the end of a prior extended benefit period which was in

effect with respect to this state.

5. "Extended benefits" means benefits, including benefits payable to federal civilian

employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85, payable to an

individual under the provisions of this chapter for weeks of unemployment in the

individual's eligibility period.

6. Repealed by S.L. 1983, ch. 541, § 8.

7. Repealed by S.L. 1983, ch. 541, § 8.

8. "Rate of insured unemployment", for purposes of subsections 11 and 12, means the

percentage derived by dividing:

a. The average weekly number of individuals filing claims for regular compensation

in this state for weeks of unemployment with respect to the most recent

thirteen-consecutive-week period, as determined by the bureau on the basis of its

reports to the United States secretary of labor, by

b. The average monthly employment covered under the North Dakota

unemployment compensation law for the first four of the most recent six

completed calendar quarters ending before the end of such thirteen-week period.

Computations provided for in this subsection must be made by the bureau in

accordance with regulations provided by the United States secretary of labor.

9. "Regular benefits" means benefits payable to an individual under chapter 52-06 or

under any other state law, including benefits payable to federal civilian employees and

to ex-servicemen pursuant to 5 U.S.C. chapter 85, other than extended benefits.

10. "State law" means the unemployment insurance law of any state, approved by the

United States secretary of labor under section 3304 of the Internal Revenue Code of

1954 [26 U.S.C. 3304].

11. There is a "state 'off' indicator" for this state for a week if the bureau determines, in

accordance with the regulations of the United States secretary of labor, that for the

period consisting of such week and the immediately preceding twelve weeks, the rate

of insured unemployment, not seasonally adjusted, under this chapter:

a. Was less than one hundred twenty percent of the average of such rates for the

corresponding thirteen-week period ending in each of the preceding two calendar

years; or

b. Was less than five percent.

12. There is a "state 'on' indicator" for this state for a week if the bureau determines, in

accordance with the regulations of the United States secretary of labor, that for the

period consisting of such week and the immediately preceding twelve weeks, the rate

of insured unemployment, not seasonally adjusted, under this chapter:

a. Equaled or exceeded one hundred twenty percent of the average of such rates

for the corresponding thirteen-week period ending in each of the preceding two

calendar years; and

b. Equaled or exceeded five percent.
N.D. Cent. Code § 52-02-12 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-12
52-02-12. Attorney to represent bureau in actions under the North Dakota unemployment compensation law
Status: in_force

52-02-12. Attorney to represent bureau in actions under the North Dakota

unemployment compensation law.

In any civil action to enforce the provisions of the North Dakota unemployment

compensation law, the bureau and the state may be represented by any qualified attorney who

is employed by the bureau and is designated by the attorney general.
N.D. Cent. Code § 52-04-05 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-05
52-04-05. Determination of rates
Status: in_force

52-04-05. Each successive rate group for negative employer rate groups must be

assigned a rate equal to the previous group's rate plus four-tenths of one percent. The

number of rate groups in the negative employer schedule must be the number

required to provide for a rate group at each four-tenths of one percent interval between

the negative employer minimum rate and the negative employer maximum rate

determined under section 52-04-05. All results calculated under this subsection must

be rounded to the nearest one-hundredth of one percent.

3. Positive employers must be assigned to the rate in the positive employer rate schedule

in the rank order of their reserve ratios, as determined in subsection 1, with the highest

reserve ratio positive employers assigned to the first positive employer rate. Each

successively ranked positive employer must be assigned to a rate within the positive

employer rate schedule so that the first rate within the rate schedule is assigned sixty

percent of the positive employer's prior year's taxable wages and each of the

remaining nine rates within the rate schedule are assigned the same proportion of the

remaining forty percent of the positive employer's prior year's taxable wages. Negative

employers must be assigned to the rate in the negative employer rate schedule in the

rank order of their reserve ratios, as determined in subsection 1, with the highest

reserve ratio negative employers assigned to the first negative employer rate. Each

successively ranked negative employer must be assigned to a rate within the negative

employer rate schedule so that each rate within the rate schedule is assigned the

same proportion of the negative employer's prior year's taxable wages.

4. a. After each year's rate schedule has been established, an employer may pay into

the fund, or cause to be paid into the fund on the employer's behalf, an amount in

excess of the contributions required to be paid under this section. That amount

must be credited to the employer's separate account. The employer's rate must

be recomputed with the amount paid pursuant to this subsection included only,

except as allowed by subdivision b, if that amount was paid by April thirtieth of

that year. Payments may not be refunded or used as credit in the payment of

contributions.

b. An employer that enters a contract with a staffing service, other than a temporary

staffing service, may make the payments authorized by this subsection at any

time during the rate year and the agency will determine if that payment is

adequate to allow the staffing service to comply with subsection 3 of section

52-04-24; however, the employer's tax rate will remain in effect for the remainder

of the tax year. The agency will deposit any payment received pursuant to this

subsection immediately and will credit it to the employer's separate account, but

the agency will apply the payment to the calculation of the employer's tax rate for

the following rate year. In order to take advantage of this subdivision and

subsection 3 of section 52-04-24, an employer may not be delinquent in its

unemployment insurance tax payments on the date on which the payment

authorized by this subdivision is made.

5. In the bureau's determination of the projected income requirements for computing

contribution rates and taxable wage base, only the wages paid by, and the cost of

benefits attributable to, tax-rated employers may be taken into account.

6. If an employer has a quarterly taxable payroll in excess of fifty thousand dollars and at

least three times its established average annual payroll or the average annual payroll

is zero, and the employer's cumulative lifetime reserve balance is positive, then the tax

rate for that employer is ninety percent of the positive employer maximum rate in effect

that year or a rate of one percent, whichever is greater, beginning the first day of the

calendar quarter in which it occurred and for the remainder of the calendar year. If the

employer's cumulative lifetime reserve balance is negative, then the tax rate for that

employer is the negative employer maximum rate of contribution in effect that year,

beginning the first day of the calendar quarter in which it occurred and for the

remainder of the calendar year.
N.D. Cent. Code § 52-08-12 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-12
52-08-12. Workforce training funds - Distribution
Status: repealed

52-08-12. Workforce training funds - Distribution

Repealed by S.L. 2003, ch. 445, § 1.
N.D. Cent. Code § 52-08-13 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-13
52-08-13. Job task analysis services - Testing services - Job fair services - Personal re-employment account services - Authorization to charge fees - Continuing appropriation
Status: in_force

52-08-13. Job task analysis services - Testing services - Job fair services - Personal

re-employment account services - Authorization to charge fees - Continuing

appropriation.

Job service North Dakota may provide job task analysis services, testing services, and job

fair services to an employer requesting these services and may provide personal re-

employment account services to an individual requesting those services. Notwithstanding the

reference to free public employment offices in this chapter or in any other provision of law, job

service North Dakota may charge reasonable fees for providing job task analysis services,

testing services, job fair services, and personal re-employment account services. All fees

collected under this section must be deposited in a separate interest-bearing account at the

Bank of North Dakota and must be used for the purpose of providing job task analysis services,

testing services, job fair services, and personal re-employment account services. Moneys in this

fund are appropriated on a continuing basis for the purpose of providing job task analysis

services, testing services, job fair services, and personal re-employment account services.
N.D. Cent. Code § 52-08-07 — ND Code / Title 52 / Chapter 52-08 / Section 52-08-07
52-08-07. Administration and organization of employment service
Status: repealed

52-08-07. Administration and organization of employment service

Repealed by S.L. 1965, ch. 333, § 9.
N.D. Cent. Code § 52-06-06 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-06
52-06-06. Weekly benefit for unemployment
Status: in_force

52-06-06. Weekly benefit for unemployment

Each eligible individual who is unemployed with respect to any week must be paid with

respect to such week a benefit in an amount equal to the individual's weekly benefit amount less

that part of the wages, if any, payable to the individual with respect to such week which is in

excess of sixty percent of the individual's weekly benefit amount. Such benefit, if not a multiple

of one dollar, must be computed to the next higher multiple of one dollar. For the purposes of

this section, wages are payable with respect to the weeks for which they were reasonably

intended to be payable, irrespective of whether services were performed in those weeks.
N.D. Cent. Code § 52-10-10 — ND Code / Title 52 / Chapter 52-10 / Section 52-10-10
52-10-10. Identification of enlarged or reorganized public school district - Liability of surviving district
Status: in_force

52-10-10. Identification of enlarged or reorganized public school district - Liability of

surviving district.

1. As used in this section, "most populous district" means the public school district

involved in annexation or reorganization of school districts:

a. Which maintained an elementary school;

b. More than one-half of which is included in the enlarged or reorganized public

school district; and

c. Which had a larger number of children of school age at the school census next

preceding the inclusion of such district in the enlarged or reorganized public

school district than any other public school district of the type described in

subdivisions a and b which is included in the enlarged or reorganized public

school district.

2. For the purposes of this chapter when an enlarged or reorganized school district is

formed:

a. The most populous district must be deemed to be the surviving district for social

security purposes.

b. The enlarged or reorganized public school district shall retain the same

identification number which was previously assigned to the most populous

district, as defined in subsection 1.

c. The school districts, or parts thereof, included in the enlarged or reorganized

district must be deemed to be annexed to the most populous district, or the part

of the most populous district included in the enlarged or reorganized district, and

to become identified with it, and the employees of the public school districts

included in the enlarged or reorganized district, or if only part of a district is

included in the enlarged or reorganized district, the employees who were

employed in schools included within the enlarged or reorganized district must be

deemed to be employees of the most populous district, which shall succeed the

other districts in such enlarged district as a party to their respective contracts of

employment.
N.D. Cent. Code § 52-06-30 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-30
52-06-30. Assignment of benefits prohibited - Benefits exempt from remedies for collection of debt - Exception
Status: in_force

52-06-30. Assignment of benefits prohibited - Benefits exempt from remedies for

collection of debt - Exception.

1. No assignment, pledge, or encumbrance of any right to benefits which are or may

become due or payable under the North Dakota unemployment compensation law is

valid. Such rights to benefits are exempt from levy, execution, attachment, or any other

remedy provided for the collection of a debt. Benefits received by any individual, as

long as they are not mingled with other funds of the recipient, are exempt from any

remedy for the collection of all debts except debts incurred for necessaries furnished

to the individual, that person's spouse, or dependents during the time when the

individual was unemployed. No waiver of any exemption provided for in this subsection

is valid. However, this subsection does not impair the operation of subsection 2 or

section 52-06-06.1 or the continuous levy authorized under Public Law No. 105-34,

section 1024 [111 Stat. 923-924; 26 U.S.C. 6331(h)].

2. An individual filing a new claim for unemployment compensation benefits, at the time

of filing the claim, must be advised that:

a. Unemployment compensation is subject to federal income tax and state income

tax;

b. Requirements exist pertaining to estimated federal and state tax payments;

c. The individual may elect to have federal income tax deducted and withheld from

the individual's payment of unemployment compensation benefits at the amount

specified in the federal Internal Revenue Code;

d. The individual, having elected to have federal income tax withheld, may also elect

to have state income tax deducted and withheld from the individual's payment of

unemployment compensation at a rate determined by the tax commissioner

pursuant to section 57-38-59; and

e. The individual is permitted to change a previously elected withholding status.

Amounts deducted and withheld from unemployment compensation must remain

in the unemployment fund until transferred to the federal and state taxing

authority as payment of income tax. The bureau shall follow all procedures

specified by the United States department of labor, the federal internal revenue

service, and the tax commissioner pertaining to the deducting and withholding of

income tax. Amounts must be deducted and withheld under this section only after

amounts are deducted and withheld for any overpayments of unemployment

compensation, child support obligations, or any other amounts required to be

deducted and withheld under this chapter.
N.D. Cent. Code § 52-10-04 — ND Code / Title 52 / Chapter 52-10 / Section 52-10-04
52-10-04. Contributions by employees of the state and of political subdivisions
Status: in_force

52-10-04. Contributions by employees of the state and of political subdivisions

1. Every employee of the state or of a political subdivision and every employer is required

to pay for the period of such coverage, into the contribution fund established by

section 52-10-06, contributions, with respect to wages, as defined in section 52-10-02,

equal to the amount of the tax which would be imposed by the Federal Insurance

Contributions Act if such services constituted employment within the meaning of that

Act. Such employee's liability shall arise in consideration of the employee's retention in

the service of the state or of a political subdivision or the employee's entry upon such

service, after the enactment of this chapter.

2. The employee's contribution imposed by this section must be collected by deducting

the amount of the contribution from wages as and when paid, but failure to make such

deduction does not relieve the employee from liability for such contribution.

3. If more or less than the correct amount of the contribution imposed by this section is

paid or deducted with respect to any remuneration, proper adjustments, or refund if

adjustment is impracticable, must be made, without interest, in such manner and at

such times as the state agency shall prescribe.
N.D. Cent. Code § 52-04-21 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-21
52-04-21. Advances from federal unemployment trust fund
Status: in_force

52-04-21. Advances from federal unemployment trust fund

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

order to secure to this state the advantages available under the provisions of said title.

Advances from the federal unemployment trust fund which are interest-bearing must have

such interest cost assessed against and paid from the federal advance interest repayment fund.
N.D. Cent. Code § 52-02-06 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-06
52-02-06. Merit system and personnel
Status: in_force

52-02-06. Merit system and personnel

1. In accordance with chapter 54-44.3 and rules adopted thereunder and on the basis of

the authority granted under section 52-02-02, the bureau shall select and prescribe the

duties and powers of officers, employees, and other persons as may be necessary in

the performance of its duties under the chapter; provided, that in cooperation with

North Dakota human resource management services the bureau shall take such action

as may be necessary to meet the personnel standards adopted by the secretary of

labor pursuant to the Social Security Act [42 U.S.C. 301 et seq.] and the

Wagner-Peyser Act [48 Stat. 113; 29 U.S.C. 49-49k], both as amended.

2. Notwithstanding any provision of law to the contrary, the bureau shall have authority to

dismiss without notice any person employed in the administration of the North Dakota

unemployment compensation law upon receipt of notice of a determination by the

United States civil service commission that that person has violated the provisions of

the Act of the Congress of the United States entitled "An Act to prevent pernicious

political activities", as amended [18 U.S.C. 61(a)] and that the violation warrants the

removal of that person from employment.
N.D. Cent. Code § 52-06-25 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-25
52-06-25. Order issued by court upon failure to obey subpoena - Failure to obey order
Status: in_force

52-06-25. Order issued by court upon failure to obey subpoena - Failure to obey

order.

In case of contumacy by, or refusal to obey a subpoena issued to, any person, any court of

this state within the jurisdiction of which the inquiry is carried on or within the jurisdiction of

which the person guilty of contumacy or refusal to obey is found or resides or transacts

business, upon application by the chairman of an appeal tribunal or the bureau or its duly

authorized representative, shall have jurisdiction to issue to such person an order requiring such

person to appear before an appeal tribunal or the bureau, or its duly authorized representative,

there to produce evidence, if so ordered, or there to give testimony touching the matter under

investigation or in question. Any failure to obey such order of the court may be punished by the

court as a contempt thereof.
N.D. Cent. Code § 52-04-06 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-06
52-04-06. Variations in standard rate of contributions - How determined
Status: in_force

52-04-06. Variations in standard rate of contributions - How determined

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 employer's account before October first of that year, divided by the

average annual payroll. Employers whose cumulative contributions exceed cumulative

benefits must be assigned within the positive employer rate groups. Employers whose

cumulative contributions are equal to or less than cumulative benefits must be

assigned within the negative employer rate groups.

2. For each calendar year the bureau shall establish a schedule of positive employer rate

groups within the positive employer minimum rate and the positive employer maximum

rate determined under section 52-04-05. Each successive rate group for positive

employer rate groups must be assigned a rate equal to one hundred twenty percent of

the previous group's rate with a minimum increase of one-tenth of one percent and a

maximum increase of four-tenths of one percent. The number of rate groups in the

positive employer schedule must be ten. For each calendar year the bureau shall

establish a schedule of negative employer rate groups with the negative employer

minimum rate and the negative employer maximum rate determined under section
N.D. Cent. Code § 52-11-01 — ND Code / Title 52 / Chapter 52-11 / Section 52-11-01
52-11-01. Retirement for certain state employees
Status: in_force

52-11-01. Retirement for certain state employees

1. The North Dakota national guard is authorized to establish an employee retirement

program by contract with an insurance company, state or national bank and trust

company, or an investment company, authorized under the law to do business in this

state, the state investment board, or the North Dakota public employees retirement

system. Except for a retirement program established under chapter 54-52, the North

Dakota national guard shall prepare specifications of the terms of the retirement

program which must be submitted to not less than three companies or agencies with a

request for bids upon the retirement program contracts. After the submission of at least

three bids, the adjutant general shall compare the bids, and with the approval of the

governor, shall execute a contract for the retirement program with the company or

agency submitting the lowest and best bid. The public employees retirement system

board is authorized to administer the retirement plan established in 1961 and frozen to

new entrants in 1980 for employees of job service North Dakota. The public

employees retirement system board shall fund the administrative expenses of

administering that retirement plan from the funds in that plan.

2. The employing agency shall be authorized to withhold the employee's share of the

contributions required under such retirement program from the salary paid each

employee of such agency. The amount of such withholding must be an adjustable

percentage rate of the employee's salary sufficient to provide financing of the required

employee's contributions to such retirement plan as such plan was originally

contracted and as it has been or will be amended, provided that such percentage rate

may not exceed the percentage rate which may be fixed for withholding from federal

employees for employee contributions to the federal retirement program under civil

service. The employing agency shall be authorized to pay a sum as prescribed in the

program contract toward the cost of such retirement program, which sum may not be

in excess of the amount approved by the appropriate federal agency supervising the

payment or reimbursement of salary and retirement program costs. The amount

withheld from the wages due an employee and the amount to be paid by the

employing agency must be paid to the company holding such retirement program

contract in accordance with the terms of such contract.

3. The employing agency's share of the costs of such retirement program must be paid

from any funds made available to it for this purpose by the United States government,

and in the case of employees of such agencies for whom the state does not receive

federal payments for salary costs, such employer's share may be made from any

appropriations made available for the purpose of paying such salaries. Payments may

be made for prior service of employees in accordance with the terms of the retirement

program contract and in accordance with the availability of funds. The contract must

specify the terms and conditions under which employee contributions may be

withdrawn from the program and for the crediting of the employer's contributions to

future payments due from the employing agency. Provision may be made in the

contract for optional payment of benefits to survivors of covered employees. Each

agency participating in the retirement program shall be authorized to do all things

necessary for the proper administration of the program, but no benefits payable under

the terms of the retirement program contract shall ever become an obligation of the

state.
N.D. Cent. Code § 52-06-27 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-27
52-06-27. Judicial review of decision - Petition - Filing
Status: in_force

52-06-27. Judicial review of decision - Petition - Filing

A party to proceedings before the bureau may obtain a judicial review of the decision of the

bureau by filing a petition for review within thirty days after the date of mailing the bureau's

decision to the party at the party's last-known address, or in the absence of mailing, within thirty

days after delivery of the decision to the party. The petition for review must be filed in the district

court of the county in which the petitioner resides, must be verified, and must state the grounds

upon which review is sought. All other parties to the proceeding before the bureau must be

parties respondent. The bureau is deemed to be a party to any such proceeding. If the bureau is

a party respondent, the petition must be served upon it by leaving with it or its chairman, or any

other representative as it may designate for that purpose, as many copies of the petition as

there are respondents. With its answer or petition, the bureau shall certify and file with the court

a verified copy of the record of the case, including all documents and papers and a transcript of

all testimony taken in the matter, together with the bureau's findings, conclusions, and decision

therein. Upon the filing of a petition for review by the bureau or upon the service of the petition

upon it, the bureau forthwith shall send by registered mail to each other party to the proceeding

a copy of such petition and such mailing is deemed to be completed service upon all such

parties. In any proceeding under this section the finding of the bureau as to the facts, if

supported by evidence and in the absence of fraud, is conclusive and the review by the court

must be confined to questions of law. Such proceedings must be heard by the court and must

be given precedence over all other civil cases except cases arising under the workforce safety

and insurance statute of this state. An appeal may be taken from the decision of the district

court to the supreme court of this state in the same manner as is provided in civil cases. Upon

the final termination of such judicial proceeding, the bureau shall enter an order in accordance

with the mandate of the court.
N.D. Cent. Code § 52-06-12.1 — ND Code / Title 52 / Chapter 52-06 / Section 52-06-12.1
52-06-12.1. Determination of eligibility - Notification of charges
Status: in_force

52-06-12.1. Determination of eligibility - Notification of charges

The bureau shall, upon determination of an individual's eligibility for benefits chargeable

against each base-period employer's account, notify each of the individual's base-period

employers, including employers electing to finance benefit payments on a reimbursable basis, of

the individual's eligibility and maximum potential charges against the base-period employer's

account resulting from the individual's eligibility for benefits.
N.D. Cent. Code § 52-03-07 — ND Code / Title 52 / Chapter 52-03 / Section 52-03-07
52-03-07. Administrative use
Status: in_force

52-03-07. Administrative use

1. Money credited to the account of this state in the unemployment trust fund by the

secretary of the treasury of the United States pursuant to section 903 of the Social

Security Act [42 U.S.C. 1103], as amended, may be requisitioned and used for the

payment of expenses incurred for the administration of this law pursuant to a specific

appropriation by the legislative assembly; provided, that the expenses are incurred

and the money is requisitioned after the enactment of an appropriation law which:

a. Specifies the purposes for which money is appropriated and the amounts

appropriated therefor;

b. Limits the period within which such money may be expended to a period ending

not more than two years after the date of the enactment of the appropriation law;

and

c. Limits the amount which may be used during a twelve-month period beginning on

July first and ending on the next June thirtieth to an amount which does not

exceed the amount by which:

(1) The aggregate of the amounts credited to the account of this state pursuant

to section 903 of the Social Security Act [42 U.S.C. 1103], as amended,

during the same twelve-month period and the thirty-four preceding

twelve-month periods, exceeds

(2) The aggregate of the amounts used pursuant to this section and charged

against the amounts credited to the account of this state during any of such

thirty-five 12-month periods. For the purposes of this section, amounts used

during any such twelve-month period must be charged against equivalent

amounts which were first credited and which are not already so charged;

except that no amount used for administration during such twelve-month

period may be charged against any amount credited during such a

twelve-month period earlier than the thirty-fourth preceding such period.

2. For the purpose of the provisions set forth in section 52-04-06, any amount credited to

this state's account under section 903 of the Social Security Act [42 U.S.C. 1103], as

amended, which has been appropriated for expenses of administration, whether or not

withdrawn from the trust fund must be excluded from the unemployment fund balance.

3. Money credited to the account of this state pursuant to section 903 of the Social

Security Act [42 U.S.C. 1103], as amended, may not be withdrawn or used except for

the payment of benefits and for the payment of expenses for the administration of

sections 52-02-09, 52-03-01, 52-03-04, 52-03-07, and 52-03-08 and of public

employment offices pursuant to this section. Notwithstanding this subsection, moneys

credited with respect to federal fiscal years 2000, 2001, and 2002 must be used solely

for the administration of the unemployment compensation program and the moneys

are not otherwise subject to the requirements of subsection 1 when appropriated by

the legislative assembly. Moneys are hereby appropriated for the federal fiscal years

identified in this subsection for purposes of administration of the unemployment

compensation program.

4. Money requisitioned for the payment of expenses of administration pursuant to this

section must be deposited in the job service administration fund, but, until expended,

must remain a part of the unemployment compensation fund. The bureau shall

maintain a separate record of the deposit, obligation, expenditure, and return of funds

so deposited. If any money so deposited is, for any reason, not to be expended for the

purpose for which it was appropriated, or, if it remains unexpended at the end of the

period specified by the law appropriating such money, it must be withdrawn and

returned to the secretary of the treasury of the United States for credit to this state's

account in the unemployment trust fund.
N.D. Cent. Code § 52-02-18 — ND Code / Title 52 / Chapter 52-02 / Section 52-02-18
52-02-18. Independent performance audit
Status: in_force

52-02-18. Independent performance audit

The state auditor, upon request of the legislative audit and fiscal review committee, shall

cause a performance audit of job service North Dakota to be conducted within twelve months

after receipt of the request. The state auditor may appoint an independent audit firm, with

extensive expertise in job service practices and standards, to complete a performance audit or

the state auditor may conduct the performance audit. If the state auditor completes the audit,

the state auditor may contract with a consulting firm to aid in the state audit or to complete the

audit and shall charge job service North Dakota for the audit, including the services of the

consulting firm. The executive director of job service North Dakota and the auditor shall present

the audit report and any action taken as a result of the audit to the legislative audit and fiscal

review committee and to the house industry, business and labor standing committee and the

senate industry and business standing committee during the next regular session of the

legislative assembly following the audit.
N.D. Cent. Code § 52-04-24 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-24
52-04-24. Staffing services - Payment of unemployment insurance taxes
Status: in_force

52-04-24. Staffing services - Payment of unemployment insurance taxes

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 service provides temporary and long-term employee staffing services,

the staffing service is subject to the reporting and tax requirements associated with the

type of employee provided to the client company.

2. For the purposes of long-term employee staffing services provided by a staffing

service, the staffing service shall:

a. Report quarterly the wages of all employees furnished to each client company

and pay taxes on those wages at the client company's unemployment insurance

tax rate, except as otherwise provided under subsection 3.

b. Maintain complete and separate records of the wages paid to employees

furnished to each of the client companies. Claims for benefits must be separately

identified by the staffing service for each client company.

c. Notify the agency of each client company's name and unemployment insurance

account number and the date the staffing service began providing services to the

client company. The staffing service shall provide the agency with the information

required under this subdivision upon entering an agreement with a client

company, but no later than fifteen days from the effective date of the written

agreement.

d. Supply the agency with a copy of the agreement between the staffing service and

the client company.

e. Notify the agency upon termination of any agreement with a client company, but

no later than fifteen days from the effective date of the termination.

f. Share employer responsibilities with the client company, including retention of the

authority to hire, terminate, discipline, and reassign employees. If the contractual

agreement between the staffing service and a client company is terminated, the

employees become the sole employees of the client company.

3. For the purposes of long-term employee staffing services provided by a staffing

service, upon authorization of the agency, the staffing service may be 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. The agency may not

make an authorization under this subsection unless one of the following requirements

is met:

a. In the case of a client company unemployment insurance tax rate that is higher

than the staffing services tax rate:

(1) The staffing service:

(a) Calculates the difference between the staffing service's tax rate and

the client company's tax rate;

(b) Applies the difference to the wages to be earned by the employees

furnished to the client company in the following completed calendar

quarter; and

(c) Notifies the agency that such application would, if the staffing service's

tax rate were applied to those same wages, cause a reduction in the

tax due on those wages which does not exceed five hundred dollars.

(2) If the reduction under paragraph 1 exceeds five hundred dollars, at the

written request of the staffing service, the agency may make a written

determination that it is appropriate to allow the staffing service to use the

staffing service's unemployment insurance tax rate. The agency shall

respond to a request under this paragraph within fifteen days of receiving all

required information.

b. The staffing service includes in its contract with the client company a requirement

that if the client company's unemployment insurance tax rate is higher than the

staffing service's tax rate, the client will arrange to make payment to the agency,

pursuant to subsection 4 of section 52-04-06, in the amount necessary to cause

the client company's unemployment insurance tax rate should it be recomputed

to be determined by the agency to be equivalent to the staffing service's

unemployment insurance tax rate. Before the agency makes an authorization

under this subdivision, the agency actually must receive payment of the amount

required to cause the determination that the client company has complied with

this subdivision.

c. The staffing service demonstrates to the agency that the staffing service has

entered an agreement with a client company that has an unemployment

insurance tax rate that is, at the time of execution of the contract, equal to or

lower than the staffing service's tax rate.

4. If a staffing service enters a contract with a client company that has an unemployment

insurance tax rate that is lower than the staffing service's tax rate, the agency shall

determine the following year's tax rate for the staffing service by calculating a blended

reserve ratio using the proportion of that client company's total wages paid for up to

the previous six years to the total wages paid for up to the previous six years for all of

that staffing service's client companies whose furnished workers are considered the

staffing service's employees for unemployment insurance tax purposes pursuant to

subsection 3.

5. Both a staffing service and client company are considered employers for the purposes

of this title. Both parties to a contract between a staffing service and a client company

are jointly liable for delinquent unemployment insurance taxes, and the agency may

seek to collect such delinquent taxes, and any penalties and interest due, from either

party. The agency shall send notices of rate determinations annually to the staffing

service. This chapter does not modify or impair any other provisions of the contract

between the staffing service and the client company not relating to the requirements of

this subsection concerning liability for payment of taxes on the wages paid to workers

furnished by the staffing service to the client company, and the means of determining

the tax rate to be applied to those wages. Any report that relates to the Federal

Unemployment Tax Act [68A Stat. 439; 26 U.S.C. 3301 et seq.] which is required to be

submitted to the federal internal revenue service regarding a staffing service must be

submitted with the employer identification number of the staffing service.

6. The agency shall determine whether a person is a staffing service. If the agency

determines a person is a staffing service, the agency may further determine if the

person is a temporary staffing service. The agency's determination must be issued in

writing, and within fifteen days of the date of issuance of that determination, a person

aggrieved by that determination may appeal that determination. The appeal must be

heard in the same manner and with the same possible results as all other

administrative appeals under this title. In making a determination under this

subsection, the agency may consider:

a. The number of client companies with which the staffing service has contracts;

b. The length of time the staffing service has been in existence;

c. The extent to which the staffing service extends services to the general public;

d. The degree to which the client company and the staffing services are separate

and unrelated business entities;

e. The repetition of officers and managers between the client company and staffing

service;

f. The scope of services provided by the staffing service;

g. The relationship between the staffing service and the client company's workers;

h. The written agreement between the staffing service and the client company; and

i. Any other factor determined relevant by the agency.

7. The agency may require information from any staffing service, including a list of

current client company accounts, staffing assignments, and wage information. A client

company shall provide any information requested by the agency regarding any staffing

service.
N.D. Cent. Code § 52-07.1-01 — ND Code / Title 52 / Chapter 52-07.1 / Section 52-07.1-01
52-07.1-01. Extended benefit program - Purpose - Effective date
Status: in_force

52-07.1-01. Extended benefit program - Purpose - Effective date

Effective January 1, 1972, an unemployment program is hereby established to provide for

the payment of extended unemployment compensation benefits to hereinafter qualified workers

who during periods of high unemployment in the state, or in the nation, have exhausted their

rights to regular benefits under the North Dakota unemployment compensation law, or under

federal law as administered by job service North Dakota.
N.D. Cent. Code § 52-04-10 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-10
52-04-10. Contributions for ensuing year - Notification - Review
Status: in_force

52-04-10. Contributions for ensuing year - Notification - Review

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 must be computed pursuant to the provisions of this chapter. The determination

becomes conclusive and binding upon the employer unless, within fifteen calendar days after

the mailing of the notice thereof to the employer's last-known address, or in the absence of the

mailing, within fifteen calendar days after the delivery of such notice, the employer files a written

appeal of the determination. However, no employer shall have standing, in any proceeding

involving the employer's rate of contributions or contribution liability, to contest the chargeability

to the employer's account of any benefits paid in accordance with a determination,

redetermination, or decision pursuant to the provisions of chapter 52-06, except upon the

ground that the services on the basis of which such benefits were found to be chargeable did

not constitute services performed in employment for the employer and only in the event that the

employer was not a party to such determination, redetermination, or decision or to any other

administrative proceeding in which the character of these services was determined. For

purposes of this section, an employer was not a party to any such proceeding if notice of the

determination, redetermination, or decision and the employer's right to appeal the

determination, redetermination, or decision was not mailed or personally delivered to the

employer.
N.D. Cent. Code § 52-04-08.2 — ND Code / Title 52 / Chapter 52-04 / Section 52-04-08.2
52-04-08.2. Transfers of unemployment insurance experience - Recalculation of rates - Definitions - Civil and criminal penalties
Status: in_force

52-04-08.2. Transfers of unemployment insurance experience - Recalculation of rates

- Definitions - Civil and criminal penalties.

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 there is substantially common ownership,

management, or control of the two employers, the unemployment experience

attributable to the transferred trade or business is transferred to the employer to

which the business is transferred. The rates of both employers must be

recalculated and made effective on the first day of the quarter in which the

transfer took effect. The transfer of any of the employer's workforce to another

employer is considered a transfer of trade or business under this subsection if, as

a result of the transfer, the transferring employer no longer performs the trade or

business in which the transferred workforce was engaged, and the trade or

business is performed by the employer to which the workforce was transferred.

b. If, following a transfer of experience under subdivision a, the agency determines

that a substantial purpose of the transfer of trade or business was to obtain a

reduced unemployment insurance tax rate, the experience ratings of the

employers involved must be combined into a single account and a single

unemployment insurance tax rate must be assigned to that account.

2. If a person, who at the time of acquisition is not an employer under this title, acquires

the trade or business of an employer, the unemployment experience of the acquired

business may not be transferred to that person if the agency finds that the person

acquired the business solely or primarily for the purpose of obtaining a lower

unemployment insurance tax rate. Instead, the person must be assigned the

applicable new employer rate calculated under section 52-04-05. In determining

whether the business was acquired solely or primarily for the purpose of obtaining a

lower unemployment insurance tax rate, the agency shall use objective factors that

may include the cost of acquiring the business, whether the person continued the

business enterprise of the acquired business, how long the business enterprise was

continued, and whether a substantial number of new employees were hired for

performance of duties unrelated to the business activity conducted before acquisition.

3. If a person knowingly acts or attempts to transfer or acquire a trade or business solely

or primarily for the purpose of obtaining a lower unemployment insurance tax rate or

knowingly violates any other provision of this chapter related to determining the

assignment of an unemployment insurance tax rate, or if a person knowingly advises

another person in a way that results in a violation of those provisions, the person is

subject to the civil penalties provided in this subsection.

a. If the person is an employer, the employer must be assigned, in lieu of that

employer's experience rate, the highest rate assignable under this chapter for the

rate year during which the violation or attempted violation occurred and the three

rate years immediately following that rate year. However, if the employer's

experience rate is already at the highest rate for any year of that four-year period

or if the amount of increase in the person's experience rate imposed under this

subdivision would be less than two percent for any year of the four-year period,

the penalty unemployment insurance tax rate for the year must be determined by

adding a rate increment of two percent of taxable wages to the calculated

experience rate.

b. If the person is not an employer, the person is subject to a civil penalty of not

more than twenty-five thousand dollars. Any civil penalty collected must be

deposited in the penalty and interest account established under section 52-04-22.

4. In addition to the civil penalty imposed under subsection 3, any person that knowingly

violates this section or knowingly attempts to violate this section is guilty of a class C

felony.