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North Dakota Unemployment Insurance Posters

August 28th, 2006 Posted by Emily

According to North Dakota Unemployment Insurance posters, the Unemployment Insurance Program provides temporary income for persons who have lost their jobs through no fault of their own while they search for new jobs. The intent of the program is not only to protect an unemployed worker’s financial health, but also to help keep main street businesses and a community’s economy stable during periods of high unemployment. Benefit levels are set by the state legislature. Employees will learn by reading North Dakota Unemployment Insurance posters that their benefit amount depends on their past wages.

An employer must file a Report to Determine Liability within 20 days after first employing workers. If you are found to be liable employer, then you are required by law to post North Dakota Unemployment posters in the workplace where they are clearly visible to the employees.

Liable employers must then file an Employer’s Contribution and Wage Report quarterly. The report can be filed electronically. Electronic reporting is more efficient and more accurate. These reports must be completed and returned with the tax due by the end of the month following each calendar quarter. Reports and payments not submitted on time are subject to interest and penalty charges.

When employers become liable for unemployment insurance, they are classified as “new employers” and are assigned a new employer rate. Tax rates are redetermined for each calendar year based on the employer’s history as of the preceding October. If prior to October, “nonconstruction” employers have at least six quarters of coverage and “construction” employers have at least ten quarters of coverage, they are classified as “experience rated employers” beginning that calendar year, otherwise they continue as “new employers”. Experience rated employers are assigned rates based on their record of unemployment insurance taxes paid and benefits charged. The rates vary each year depending on the employer’s individual history and the condition of the state’s unemployment compensation trust fund.

Employers who acquire an existing business may apply for the rate of the previous owner. If the rate is transferred, the new owner is also held accountable for any benefits paid to the previous owner’s workers. The maximum amount of each worker’s wages subject to taxation each year is 70% of the statewide average annual payroll.