Rates and base of contributions of wages payable by employer
N.D. Cent. Code § 52-04-02
in effect52-04-02. Rates and base of contributions of wages payable by employer
Each employer shall pay contributions equal to the following percentages of wages payable
by the employer with respect to employment:
1. One and eight-tenths percent with respect to employment occurring during the
calendar year 1937.
2. Two and seven-tenths percent with respect to employment occurring during the
calendar years 1938, 1939, and 1940.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t52c04.pdf#nameddest=52-04-02Fetched: 10/16/2026
