# N.D. Cent. Code § 52-04-06: 52-04-06. Variations in standard rate of contributions - How determined

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T52_C52-04_S52-04-06

## Section

- **Citation:** N.D. Cent. Code § 52-04-06
- **Heading:** 52-04-06. Variations in standard rate of contributions - How determined
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 52 / Chapter 52-04 / Section 52-04-06

## Text

52-04-06. Variations in standard rate of contributions - How determined

1. An employer's reserve ratio is the difference between the six-year contributions paid

by that employer on or before October thirty-first of any year, with respect to wages

paid by that employer before October first of that same year, and the six-year benefits

charged to that employer's account before October first of that year, divided by the

average annual payroll. Employers whose cumulative contributions exceed cumulative

benefits must be assigned within the positive employer rate groups. Employers whose

cumulative contributions are equal to or less than cumulative benefits must be

assigned within the negative employer rate groups.

2. For each calendar year the bureau shall establish a schedule of positive employer rate

groups within the positive employer minimum rate and the positive employer maximum

rate determined under section 52-04-05. Each successive rate group for positive

employer rate groups must be assigned a rate equal to one hundred twenty percent of

the previous group's rate with a minimum increase of one-tenth of one percent and a

maximum increase of four-tenths of one percent. The number of rate groups in the

positive employer schedule must be ten. For each calendar year the bureau shall

establish a schedule of negative employer rate groups with the negative employer

minimum rate and the negative employer maximum rate determined under section

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T52_C52-04_S52-04-06. Check the current official text before relying on it. Not legal advice.