File Reports

Employer reporting requirements

1. An employer must file a Report to Determine Liability within 20 days after first employing workers.
2. Liable employers must file Employer's Contribution and Wage Reports quarterly. Reports can be filed electronically via our Unemployment Insurance Employer Account System (UI EASY). Reports must be completed and returned with the tax due at the end of each calendar quarter. Reports and payments not submitted on time are subject to interest and penalty charges. Employers with 25 or more employees must file electronically.
3. Employers can use UI EASY electronic reporting, or they may opt to report using Secure File Transfer Protocol (FTP), CD Rom or diskettes. 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, an employer will not receive quarterly Contribution and Wage reporting forms. However, 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.