Section 52-04-01 - Payment of contributions by employer1. Contributions accrue and become payable by each employer, for each calendar year in which the employer is subject to the North Dakota unemployment compensation law, with respect to wages for employment. Such contributions become due and must be paid by each employer to the bureau for the fund in accordance with such regulations as the bureau may prescribe, and may not be deducted in whole or in part, from the wages of individuals in such employer's employ. In the payment of any contributions, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to one cent.2. Contributions due with respect to wages for insured work must be deemed to have been paid to the fund as of the date payment was made as contributions therefor under another state or federal employment security law, if payment into the fund of such contributions is made on such terms as the bureau finds will be fair and reasonable as to all affected interests.