Financing benefits paid to employees of the state of North Dakota and governmental entities within the state of North Dakota
N.D. Cent. Code § 52-04-19.1
in effect52-04-19.1. Financing benefits paid to employees of the state of North Dakota and
governmental entities within the state of North Dakota.
1. Benefits paid to employees of the state of North Dakota, its departments and
instrumentalities, or any instrumentality of more than one of the foregoing, or an
instrumentality of the foregoing and one or more other states, which are attributable to
employment by an employing unit which, after December 31, 1977, is defined as an
employer, must be financed by one of the following methods:
a. By payment of contributions as provided under section 52-04-06, plus one-half
the cost of the extended benefits paid that are attributable to wages paid by an
employer.
b. By payment in lieu of contributions each quarter for the calendar years 1978 and
1979 in an amount equal to one percent of their total quarterly payroll, and the
rate of contributions to be paid for each two-year period after 1979 must be as
determined by the bureau each January by computing the cost of benefits paid
under chapters 52-06 and 52-07.1 which are attributable to wages paid by
employers, and the bureau may modify such rate in order to minimize excess or
insufficient payments in any prior periods.
c. In lieu of contributions an employer may elect to pay to the bureau for the
unemployment fund an amount equal to the amount of benefits paid under
chapters 52-06 and 52-07.1 which are attributable to wages paid in the employ of
such governmental employer, to individuals for weeks of unemployment.
2. Benefits paid to employees of political subdivisions, other than state government, its
departments and instrumentalities, or any instrumentality of more than one of the
foregoing which are attributable to employment by an employing unit which, after
December 31, 1977, is defined as an employer, must be financed by one of the
following methods:
a. By payment of contributions as provided under section 52-04-06 plus one-half the
cost of the extended benefits paid that are attributable to wages paid by an
employer.
b. By payment in lieu of contributions each quarter for the calendar year 1978 in an
amount equal to one percent of their total quarterly payroll, and the rate of
contribution to be paid quarterly each year after 1978 must be determined by the
bureau each January by computing the cost of benefits paid under chapters
52-06 and 52-07.1 which are attributable to wages paid by employers, and the
bureau may modify such rate in order to minimize excess or insufficient payments
in any prior periods.
c. In lieu of contributions an employer may elect to pay to the bureau for the
unemployment fund an amount equal to the amount of benefits paid under
chapters 52-06 and 52-07.1 which are attributable to wages paid in the employ of
such governmental employer, to individuals for weeks of unemployment.
3. Employers under this section shall notify the bureau of the plan selected for financing
benefits within sixty days of becoming an employer. In the event of an unexcused
failure of an employer to notify the bureau of the plan selected for financing benefits,
the bureau shall assess that employer the rate of contributions provided for in section
52-04-06 plus one-half the cost of the extended benefits paid that are attributable to
wages paid by that employer.
4. Elections and changes in the method of financing provided for in section 52-04-18 are
applicable to employers under this section.
5. Any two or more employers under this section may file a joint application for the
establishment of a group for the purpose of wage reporting and financing as
regulations may prescribe.
6. Past-due payments under this section are subject to the same interest and penalties
that apply to past-due contributions in section 52-04-11.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t52c04.pdf#nameddest=52-04-19p1Fetched: 10/16/2026