Definition of Employer

An employer is a person who engages or receives the services of another for remuneration (meaning money or substitute for money). It includes individuals, the state, corporations and their officers, partnerships and their partners, limited liability companies and their managers, associations, legal representatives of a deceased person, receivers, and trustees. Contact Customer Service at 701-328-3800 or 800-777-5033 for assistance in determining if your business entity is an employer for purposes of North Dakota law.