Retroactive payment not required
N.D. Cent. Code § 52-04-17.1
in effect52-04-17.1. Retroactive payment not required
When the bureau reviews a potential employment relationship involving an independent
contractor who has a valid identification number issued under section 34-05-01.4 and
determines that the party described as an independent contractor is an employee for purposes
of unemployment compensation, rather than an independent contractor, the bureau may not
require the party determined to be the employer to pay contributions for that employee, or any
interest, penalty, or delinquency fee with respect to those contributions, retroactive to the date
the relationship with the employee began, unless, however, the bureau determines that the
employer willfully and intentionally entered the relationship with the purpose of avoiding
unemployment compensation benefits. The bureau may require the payment of contributions for
that employee as of the date the order declaring an employment relationship becomes final.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t52c04.pdf#nameddest=52-04-17p1Fetched: 10/16/2026