Employer reporting requirements
- An employer must Register for Unemployment Insurance Tax within 20 days after first employing workers. Note: Upon clicking the hyperlink, you will be directed to the State of North Dakota Login page where you will need to enter your User ID and Password or Create Account. Once complete, you will be taken to the UI EASY Main Menu to "Register for Unemployment Insurance Tax".
- Liable employers must electronically file Employer's Contribution and Wage Reports quarterly. This can be done via our Unemployment Insurance Employer Account System (UI Easy). Reports must be electronically completed with the tax due at the end of each calendar quarter. Reports and payments not electronically submitted on time are subject to interest and penalty charges. All employers must file and pay electronically.''
- Employers can use UI EASY electronic reporting, or they may opt to report using Secure File Transfer Protocol (FTP). Review detailed filing instructions.
Inactivation of Account
An employer may request inactivation of their unemployment insurance account if the employer remains in business, but has not paid wages since the date of requested inactivation, and does not plan to pay wages in the foreseeable future. However, that does not relieve an employer from liability under the North Dakota Unemployment Compensation Law.
While an account is inactive the employer remains liable for unemployment insurance coverage and payment of taxes for all covered wages paid, for submittal of contribution and wage reports for those quarters where wages are paid, and for any penalty and interest that may apply. It is an employer’s responsibility to notify Job Service North Dakota if they hire individuals or pay any wages or plan to hire individuals or pay wages in the near future.