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December 2, 2020
2020-2785

North Dakota employers were erroneously assessed interest on timely filed third quarter 2020 SUI returns and payments

The North Dakota Job Service (NDJS) recently reported that its state unemployment insurance (SUI) tax system erroneously calculated interest due from employers that timely filed their 2020 third quarter SUI tax return and payment after October 31, 2020, but by November 2, 2020.

Employers that filed their 2020 third quarter SUI returns on November 1, 2020 or November 2, 2020 should disregard any notice of interest due because of late filing and payment. The quarterly filing deadline for third quarter is typically October 31; however, October 31, 2020 fell on a Saturday, so the due date was moved to the next business day of November 2, 2020. (Administrative Code 27-02-07-09.)

The NDJS states that it is working to remove the interest charge from employer accounts. If employers were assessed interest and paid it, it will credit the amount to their accounts.

Employers with questions should contact the NDJS Tax Department at +1 701 328 2814.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

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