If You Have Employees - Unemployment Insurance Tax Requirements
The Unemployment Insurance Program uses taxes collected from employers to provide temporary income for persons who have lost their jobs through no fault of their own while they search for new jobs.
Job Service North Dakota administers the state unemployment insurance (SUTA, SUI, UI) program in North Dakota. Employers are required by state law to provide unemployment insurance coverage for their workers if they meet certain criteria. For more information consult the Employer Guide to Unemployment Insurance. If you hire workers you must file a Report to Determine Liability (pdf) within 20 days.