N.D. Cent. Code § 34-15-03
34-15-03. Employer reporting
34-15-03. Employer reporting
1. Except as provided in subsections 2 and 3, each employer shall furnish to the directory
of new hires a report that contains the name, address, and social security number of
each employee newly hired for work within this state, the date of hire, whether the
employer offers health insurance to the employee, and the employer's name and
address and the identifying number assigned under section 6109 of the Internal
Revenue Code of 1986, as amended [26 U.S.C. 6109], to the employer.
2. An employer who has employees who are employed in two or more states, and who
transmits reports magnetically or electronically, may designate one state in which the
employer has employees and may transmit a report conforming to subsection 1 to that
state. An employer who reports pursuant to this subsection must notify the secretary of
the United States department of health and human services, in writing, of the state so
designated.
3. Any department, agency, or instrumentality of the United States shall transmit a report,
conforming to subsection 1, to the national directory of new hires established pursuant
to section 453 of the Social Security Act [42 U.S.C. 653].
4. a. Except as provided in subdivision b, a report required under this section must be
made no later than twenty days after the date the employer hires the employee.
b. If the employer transmits reports magnetically or electronically, a report required
under this section may be made by two monthly transmissions, if necessary, not
less than twelve nor more than sixteen days apart.