Who Must Pay Unemployment Taxes?

All non­agricultural employers who during the current or preceding year had one or more persons employed at any time during 20 or more weeks, or paid $1,500 or more in wages in a calendar quarter. Persons paying $1,000 or more in wages for domestic services in a calendar quarter in either the current or preceding year. Employers of agricultural labor who during the current or preceding year had 10 or more persons employed at anytime during 20 weeks, or paid in any quarter $20,000 or more in cash wages for agricultural labor. For more information, please check out the Employer's Guide to Unemployment Insurance in North Dakota