Personnel

North Dakota State Soil Conservation Committee
North Dakota State University -NDSU Extension Service

Maximum hours per day: 3 per school day; 8 per non-school day.
Maximum hours per week: 18 per school week; 40 per non-school week.
Hours of the day: May only work between 7 a.m. to 7 p.m. (9 p.m. June 1 through Labor Day).
Baby-sitting: Baby-sitting under twenty hours per week is not considered employment and can be done by youths of any age. If more than twenty hours per week, it is
considered employment and the employee must be at least 14 (unless it is done for the youth’s parents, guardian, or grandparent).
Lawn Mowing: Youths of any age may operate lawnmowers in domestic service.

No minor 14 or 15 years of age may be employed or permitted to work in:
* Any employment involving the use of any power-driven machinery; but this prohibition does not apply to the use of (a) office machines, such as adding machines or typewriters;
(b) tagging, pricing, or similar machines used in retail stores; (c) domestic-type machines used in food service operations, such as toasters, coffee grinders, milkshake blenders;
(d) machines used in service stations such as those in connection with care cleaning, washing, or polishing, or in the dispensing of gasoline or oil; provided, however, that no work
      involves the use of pits, racks, or lifting apparatus, or involving the inflation of any tire mounted on a rim equipped with removable retaining ring; or (e) lawnmowers.
* Construction work other than cleaning, errand running, moving, stacking, loading, or unloading materials by hand.
* Lumbering or logging operations.
*Sawmills or planning mills.
*The manufacture, disposition, or use of explosives.
*The operation of any steam boiler, steam machinery, or other steam generating apparatus.
*The operation or assisting in the operation of laundry machinery.
* Preparing any composition in which dangerous or poisonous acids are used.
*The manufacture of paints, colors, or white lead.
*Operating or assisting in the operation of passenger or freight elevators.
* Any mine or quarry.
* The manufacture of goods for immoral purposes.
* Any other employment not herein specifically enumerated that may be considered dangerous to life or limb or in which health may be injured or morals
   depraved.
* Occupations which involve working on an elevated surface, with or without use of safety equipment, including ladders and scaffolds in which the work
   is performed higher than six feet from the ground surface.
*Security positions of any such occupation that require the use of a firearm or other weapon.
* Door-to door sales of any kind.
* Occupations involving the loading, handling, mixing, applying, or working around or near any fertilizers, herbicides, fungicides, pesticides, insecticides, or
   any other chemicals, toxins or heavy metals.
* Occupations in or in connection with medical or other dangerous wastes.
* Occupations, which involve the handling or storage of blood, blood products, body fluids, and body tissues.
* Cooking, baking, grilling, or frying.

All other laws under North Dakota Century Code Chapter 34 and Administrative Code Title 46 also apply to the employment of youths. Employers should still check
Federal Child Labor Laws when hiring youths.

For more information, or if you have any questions, phone (701) 328-2660 or 1-800-582-8032 or write to:
North Dakota Department of Labor, State Capitol, 600 E Boulevard - 6th Floor, Bismarck, North Dakota 58505

MINIMUM WAGE AND HOUR LAWS
In 1985, the US Supreme Court Ruled that all public employees must conform to the provisions of the Fair Labor Standards Act. Accordingly, all state and local government
employees (this includes employees of soil conservation districts) are subject to the minimum wage and overtime requirements of the Fair Labor Standards Act, unless exempted
under some specific provision of the Act. Overtime pay at a rate of not less than one and one-half times their regular rates of pay is required after 40 hours of work in a work week.
Employees paid on an hourly basis must keep time cards that are signed by their supervisor.

There is also a requirement under law providing for equal pay for equal work. It is, therefore, up to each soil conservation district board to use its own judgment in determining
wages for its employees. All district employees must be covered by Workers Compensation.

If you have any questions regarding the minimum wage and overtime requirements of the Fair Labor Standards Act, you may call a US Department of Labor compliance officer
at one of the following locations for assistance: Bismarck, ND: (701) 250-4320, Fargo, ND: (701) 239-5229.

Compensatory Time Employees of a public agency which is a State, a political subdivision of a State, or an interstate governmental agency may receive, in accordance with this
subsection and in lieu of overtime compensation, compensatory time off at a rate not less than one and one-half hours for each hour of employment for which overtime compensation
is required by this section.

(2) A public agency may provide compensatory time under paragraph (1) only - (A) pursuant to - (i) applicable provisions of a collective bargaining agreement, memorandum of
understanding, or any other agreement between the public agency and representatives of such employees; or (ii) the case of employees not covered by subclause (i), an agreement
or understanding arrived at between the employer and employee before the performance of the work; and

(B) if the employee has not accrued compensatory time in excess of the limit applicable to the employee prescribed by paragraph (3).

In the case of employees described in clause (A)(ii) hired prior to April 15, 1986, the regular practice in effect on April 15, 1986, with respect to compensatory time off for such
employees in lieu of the receipt of overtime compensation, shall constitute an agreement or understanding under such clause (A)(ii). Except as provided in the previous sentence,
the provisions of compensatory time off to such employees for hours worked after April 14, 1986, shall be in accordance with this subsection.

(3)(A) If the work of an employee for which compensatory time may be provided included work in a public safety activity, an emergency response activity, or a seasonal activity,
the employee engaged in such work may accrue not more than 480 hours of compensatory time for hours worked after April 15, 1986. If such work was any other work,
the employee engaged in such work may accrue not more than 240 hours of compensatory time for hours worked after April 15, 1986. Any such employee who, after
April 15, 1986, has accrued 480 or 240 hours, as the case may be, of compensatory time off shall, for additional overtime hours of work, be paid overtime compensation.

(B) if compensation is paid to an employee for accrued compensatory time off, such compensation shall be paid at the regular rate earned by the employee at the time the
employee receives such payment.

(4) An employee who has accrued compensatory time off authorized to be provided under paragraph (1) shall, upon termination of employment, be paid for the unused compensatory
time at a rate of compensation not less than - (A) the average regular rate received by such employee during the last 3 years of the employee’s employment, or (B) the final regular
rate received by such employee, whichever is higher.

(5) An employee of a public agency which is a State, political subdivision of a State, or an interstate governmental agency - (A) who has accrued compensatory time off authorized to
be provided under paragraph (1), and (B) who has requested the use of such compensatory time, shall be permitted by the employee’s employer to use such time within a reasonable
period after making the request if the use of the compensatory time does not unduly disrupt the operations of the public agency.
(6) For purposes of this subsection - (A) the term “overtime compensation” means the compensation required by subsection (a), and (B) the terms “compensatory time” and
“compensatory time off” mean hours during which an employee is not working, which are not counted as hours worked during the applicable workweek or other work period
for purposes of overtime compensation, and for which the employee is compensated at the employee’s regular rate.

North Dakota Minimum Wage Poster - (701) 328-2660
North Dakota Department of Labor
600 East Boulevard Avenue - 13th Floor
Bismarck, ND 58505

Workers Compensation Safety & Fraud Hotline - (701) 328-3800
Workers Compensation Bureau
500 East Front Ave.
Bismarck, ND 58504
* Workers Compensation also has a larger poster that is not required by can be obtained.

Federal Minimum Wage Poster - (701) 250-4320
U.S. Department of Labor
PO Box 1434
Bismarck, ND 58502

NOTICE - Employee Polygraph Protection Act -(701) 250-4320
U.S. Department of Labor
PO Box 1434
Bismarck, ND 58502

Job Safety & Health Protection -(701) 250-4521
OSHA
PO Box 2439
Bismarck, ND 58502

Equal Employment Opportunity is THE LAW -(701) 328-2660
North Dakota Department of Labor
600 East Boulevard Avenue - 13th Floor
Bismarck, ND 58505
* or call them at 1-800-669-3362

Family Medical Leave Act - (701) 250-4320
U.S. Department of Labor
PO Box 1434
Bismarck, ND 58502

Job Service, North Dakota - (701) 328-2825
PO Box 1537
Bismarck, ND 58505
** Copies of all posters can be obtained through the North Dakota Department of Labor. Originals must be obtained through the specific departments.

The Unemployment Compensation Laws were amended during the 1977 Legislative Assembly and as of January 1, 1978, require all governmental units in North
Dakota to insure their workers. This includes soil conservation districts.

If you have any questions regarding Unemployment Compensation requirements for soil conservation districts, you may call Job Service North Dakota, Tax Section,
at this toll free number for assistance: 1-800-472-2952
                                    Unemployment Compensation Benefit
                                    Financing Options for Governmental and
                                    501C3 Tax Exempt Employers

Option 1 — Contributing Method - The employer makes quarterly contributions to the unemployment compensation trust fund, the amount of which is determined
by the employer's assigned tax rate and taxable employee wages. Initially, the employer is assigned a tax rate of 2.8 percent. After four years, the employer is assigned
an experienced-based rate which is determined by the excess of taxes paid over benefits charged in relation to the employer's average annual taxable payroll. Rates are
determined each October 1 for the following calendar year.

Under this option, benefits are not charged to an employer's account for rate computation purposes if the employee left employment without good cause, was discharged
for misconduct, or the employee received benefits which were later determined to be improperly paid.

Option 2 — Reimbursement Method - Under this method, the employer files quarterly wage reports but makes no tax payments. The employer receives a billing at the
end of any calendar quarter in which benefits have been paid to any claimant which are attributable to wages paid by the employer.

Benefits are based on wages paid to a claimant during the first four of the five calendar quarters preceding the initial claim for benefits. Benefits paid during the one-year
period following the initial claim are deemed attributable to employers who paid those base period wages. It is, therefore, possible that a claimant could receive benefits
attributable to an employer they last worked for two and a half years previous.

Under this option, the employer may not be relieved of benefit charges paid after voluntary and discharge separations, or improperly paid benefits. The employer is
responsible for reimbursing the fund the full cost of all benefits paid attributable to wages paid to its employees.

Option 3 — Advanced Reimbursement Method - This option is the same as Option 2 except the employer pays a fixed percentage of its total payroll each quarter to
create a reserve from which the quarterly billings are paid. Initially, each quarter the employer pays 1 percent of its total payroll. Each year thereafter the quarterly percentage
is adjusted up or down to maintain a reserve balance equal to 1 percent of the previous year's total payroll.

Changing Options - An employer may change from one option to another at the beginning of any calendar year by filing a written notice with Job Service not later than 30
days prior to the beginning of the year.

An employer who changes from the contributing method (Option 1) to the reimbursing method (Option 2) may not change back to the contributing method for two years.

Employers who switch from the reimbursing method (Option 2 or 3) to the contributing method (Option 1) remain liable for reimbursements to the fund for benefits attributable
to wages paid prior to the change.

Employers who change from Option 3 to Option 1 or Option 2 may have any accumulative reserves refunded to them. - Reserves accumulated under Option 1 are not
refundable. - For further information, contact the Tax Section of Job Service at (701) 328-2814.

ND Administrative Code - Chapter 27-02-14 - This rule interprets the “Common Law Test” for determining whether a worker is an employee or an
independent contractor for unemployment purposes.

The “Common Law Test” focuses primarily on whether the person for whom the services are performed retains the right to direct and control the methods or details
by which the services are performed. Under the “Common Law Test,” it is not necessary that such direction and control actually be exercised. The worker is considered
an employee if the right to control exists.

Any service performed for another for wages or under any contract of hire is deemed to be employment unless it is shown that the individual performing the service is
an independent contractor as determined by the “Common Law Test.”

Generally, an employment relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services,
not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will
and control of the employer not only as to what must be done but how it must be done. In this connection, it is not necessary that the employer actually direct or control the
manner in which the services are performed; it is sufficient if the employer has the right to do so. The right to discharge is also an important factor indicating that the person
possessing that right is an employer. However, the right to terminate a contract before completion to prevent and minimize damages for a potential breach or actual breach of
contract does not, by itself, suggest an employment relationship. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools
and the furnishing of a place to work, to the individual who performs the services. The fact that the contract must be performed at a specific location, such as building site, does
not, by itself, constitute furnishing a place to work if the nature of the work to be done precludes a separate site or is the customary practice in the industry. In general, if a
individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result,
the individual is an independent contract. An individual performing services as an independent contractor is not as to such services an employee. Individuals such as physicians,
lawyers, dentists, veterinarians, construction contracts, public stenographers, and auctioneers, engaged in the pursuit of an independent trade, business, or profession, in which
they offer their services to the public, are independent contractors and not employees.

As an aid to determining whether an individual is an employee under the common law rules, twenty factors or elements have been identified as indicating whether sufficient control is
present to establish an employer-employee relationship. These twenty factors have been developed based on an examination of cases and rulings considering whether an individual is
an employee. The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed. These twenty factors are
designed only as guides for determining whether an individual is an employee; special scrutiny is required in applying these twenty factors to assure that formalistic aspects of
an arrangement designed to achieve a particular status do not obscure the substance of the arrangement; that is, whether the person or persons for whom the services are performed
exercise sufficient control over the individual for the individual to be classified as an employee. These twenty factors are described below:

1. Instructions: A person who is required to comply with other persons’ instructions about when, where, and how the person is to work is ordinarily an employee.
This control factor is present if the person or persons for whom the services are performed have the right to require compliance with instructions.

2. Training: Training a person by requiring an experienced employee to work with the person, by corresponding with the person, by requiring the person to attend
meetings, or by using other methods, indicates that the person or persons for whom the services are performed want the services performed in a particular method or
manner.

3. Integration: Integration of the person's services into the business operations generally shows that the person is subject to direction and control. When the success
or continuation of a business depends to an appreciable degree upon the performance of certain services, the persons who perform those services must necessarily
be subject to a certain amount of control by the owner of the business.

4. Services rendered personally: If the services must be rendered personally, presumably the person or persons for whom the services are performed are interested
in the methods used to accomplish the work as well as in the results.

5. Hiring, supervising, and paying assistants. If the person or persons for whom the services are performed hire, supervise, and pay assistants, that factor generally
shows control over the persons on the job. However, if one person hires, supervises, and pays the other assistants pursuant to a contract under which the person agrees
to provide materials and labor and under which the person is responsible only for the attainment of a result, this factor indicates an independent contractor status.

6. Continuing relationship: A continuing relationship between the person and the person or persons for whom the services are performed indicates that an employer-
employee relationship exists. A continuing relationship may exist where work is performed at frequently recurring although irregular intervals. .

7. Set hours of work: The establishment of set hours of work by the person or persons for whom the services are performed is a factor indicating control.

8. Full time required: If the person must devote substantially full time to the business of the person or persons for whom the services are performed, such person or
persons have control over the amount of time the person spends working and impliedly restrict the person from doing other gainful work. An independent contractor,
on the other hand, is free to work when and for whom he or she chooses.

9. Doing work on the premises of the person or persons for whom the services are performed: If the work is performed on the premises of the person or persons
for whom the services are performed, that factor suggests control over the person, especially if the work could be done elsewhere. Work done off the premises of the
person or persons receiving the services, such as at the office of the worker, indicates some freedom from control. However, this fact by itself does not mean that the
person is not an employee. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that
employees perform such services on the employer's premises. Control over the place of work is indicated when the person or persons for whom the services are
performed have the right to compel the worker to travel a designated route, to canvass a territory within a certain time, or to work at specific places as required.

10. Order or sequence set: If a person must perform services in the order or sequence set by the person or persons for whom the services are performed, that factor
shows that the person is not free to follow the person's own pattern of work but must follow the established routines and schedules of the person or persons for
whom the services are performed. Often, because of the nature of an occupation, the person or persons for whom the services are performed do not set the order
of the services or set the order infrequently. It is sufficient to show control, however, if such person or persons retain the right to do so.

11. Oral or written reports: A requirement that the person submit regular or written reports to the person or persons for whom the services are performed indicates
a degree of control. With your contract, however, parties can agree that services are to be performed by certain dates and the persons performing those services
can be required to report as to the status of the services being performed so that the person for whom the services are being performed can coordinate other contracts
that person may have which are required in the successful total completion of a particular project.

12. Payment by hour, week, month: Payment by the hour, week, or month generally points to an employer-employee relationship, provided that this method of payment
is not just a convenient way of paying a lump sum agreed upon as the cost of a job. Payment made by the job or on a straight commission generally indicates that the
worker is an independent contractor.

13. Payment of business or traveling expenses, or both: If the person or persons for whom the services are performed ordinarily pay the person's business or traveling
expenses, or both, the person is ordinarily an employee. An employer, to be able to control expenses, generally retains the right to regulate and direct the person's business
activities.

14. Furnishing of tools and materials: The fact that the person or persons for whom the services are performed furnish significant tools, materials, and other equipment
tends to show the existence of an employer-employee relationship.

15. Significant investment: If the person invests in facilities that are used by the person in performing services and are not typically maintained by employees (such as the
maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the person is an independent contractor. On the other hand, lack
of investment in facilities indicates dependence on the person or persons for whom the services are performed for such facilities and, accordingly, the existence
of an employer-employee relationship.

16. Realization of profit or loss: A person who can realize a profit or suffer a loss as a result of the person's services (in addition to the profit or loss ordinarily realized by
employees) is generally an independent contractor, but the person who cannot is an employee. For example, if the person is subject to a real risk of economic loss due to
significant investments or a bona fide liability for expenses, such as salary payments to unrelated employees, that factor indicates that the person is an independent contractor.
The risk that a person will not receive payment for his or her services, however, is common to both independent contractors and employees and thus does not constitute a
sufficient economic risk to support treatment as an independent contractor.

17. Working for more than one firm at a time: If a person performs services under multiple contracts for unrelated persons or firms at the same time, that factor generally
indicates that the person is an independent contractor. However, a person who performs services for more than one person may be an employee for each of the persons,
especially where such persons are part of the same service arrangement.

18. Making service available to general public: The fact that a person makes his or her services available to the general public on a regular and consistent basis
indicates an independent contractor relationship.

19. Right to discharge: The right to discharge a person is a factor indicating that the person is an employee and the person possessing the right is an employer. An employer
exercises control through the threat of dismissal, which causes the person to obey the employer's instructions. An independent contractor, on the other hand, cannot
be fired so long as the independent contractor produces a result that meets the contract specifications.

20. Right to terminate: If the person has the right to end his or her relationship with the person for whom the services are performed at any time he or she wishes without
incurring liability, that factor indicates an employer-employee relationship. A contract can be terminated by the mutual agreement of the parties before its completion or by
one of the parties to the contract before its completion to prevent a further breach of the contract or to minimize damages. This situation indicates an independent contractor
relationship.

A HELPFUL GUIDE TO ASSIST YOU IN COMPLYING WITH THE NORTH DAKOTA COMMON LAW TEST

Anyone in the State of North Dakota may apply to receive verification of status as an independent contractor. An independent contractor does not have to verify status with the
Department of Labor, but either party in an independent contractor relationship may do so in order to protect themselves from future liability. In deciding the status of those who
apply for verification, the Department of Labor will apply the Common Law test. There is no certain number of the twenty points of the Common Law test that must be met
in order to qualify as an independent contractor. There are, however, certain factors that are more important in a decision than others depending upon the specific situation involved.
This decision will be based on the relationship as it exists and will, unfortunately, be a subjective decision based on the facts of each relationship. Therefore, no blanket policy will
cover all who wish to verify status other than applying the Common Law test as fairly as possible.

North Dakota state law says, “Independent Contractors - Determination made by the Commissioner of Labor. A person working or beginning work as an independent
contractor may apply to the Commissioner of Labor to receive verification of independent contractor status. The Commissioner, upon receiving an application, shall review the
circumstances of the applicant's job and other relevant information. When the information supports a finding under the “Common Law” test that the applicant will be working or is
working as an independent contractor, the Commissioner shall issue a determination to verify the status of the applicant as an independent contractor and shall issue the independent
contractor an identification number that will be invalid if the applicant's job changes. If the applicant's job changes, the applicant may reapply for a determination to verify independent
contractor status.”

If an independent contractor has received verification by the Department of Labor, and at a later date is found to be engaged in an employer/employee relationship by the Department
of Labor, Job Service North Dakota, or Workers Compensation Bureau, the finding agency may not require the party determined to be the employer to pay taxes, premiums or wages,
other than those required by the contract, or any interest, penalty, or delinquency fee with respect to premiums, wages or taxes retroactive to the date the relationship with the employee
began unless, however, the finding agency determines the employer willfully and intentionally entered the relationship with the purpose of avoiding unemployment compensation taxes,
worker's compensation insurance premiums or wages.

The finding agency may require the payment of wages, premiums, and taxes for that employee as of the date the order declaring an employment relationship becomes final.

The following guide will assist you in meeting the requirements to be an independent contractor as determined by the Common Law Test. The applicant should use this guide
to assist in meeting the requirements of the test. Use of this guide does not guarantee verification.

North Dakota Department of Labor
The 1993 ND Legislative Assembly passed HB 1491 dealing with the status of independent contractors. It provides that either party in an independent contractor relationship
can apply to the ND Department of Labor (NDDL) to verify the status of an independent contractor. It also provides for clarification as to the liability of the employer for various
employment taxes under certain circumstances.

This Bill also applies to districts. The following information was received from the Commissioner, NDDL. It is very important to districts that accomplish some of their conservation
through contractors to thoroughly study this information.

Districts that contract may evaluate their contractor relationship with the 18 factors listed or complete the Independent Contractor Verification Application. If this does not help
your district to determine whether the firm or individual is an independent contractor, you can call the State Soil Conservation Committee for assistance or you may send in an
application to the Department of Labor for a determination.

The districts determination will determine its responsibility to pay the various employment taxes. Job Service and Workers Compensation continue to audit districts to evaluate
the accuracy of payroll records and determine contractor/employee status. It is important that districts be assessing the relationships they have with contractor/employees
appropriately.

The determination made by the Commissioner does not have to be followed by either Job Service North Dakota or Workers Compensation Bureau.
Should either Job Service or Workers Compensation determine a district contractor to be an employee following a contractor determination by the NDDL, the district
will be exempt from previous Job Service and Workers Compensation employment taxes during the period the NDDL determination was in effect.

Intent of Applicant
1. Do you want to be an independent contractor? q Yes q No

2. Do you understand that as an independent contractor you are not eligible for
unemployment compensation benefits? q Yes q No

3. Do you understand that as an independent contractor you are not eligible for workers compensation insurance? q Yes o No
(Unless, however, you choose to apply for coverage and pay insurance premiums yourself).

4. Do you understand that you are fully liable for social security contributions and tax withholdings? o Yes o No

The following factors should be considered when becoming an independent contractor. Consideration of these factors does not guarantee compliance
with and verification by the North Dakota Independent Contractor Common Law Test.

*Degree of control: The organization or business should not have the right to control the method and manner of the job to be performed.
Establishing a standard of quality for the "end result" is permissible and should be detailed prior to the beginning of the relationship in the contract.

*Right to discharge: The organization or business cannot terminate the contractor as long as the contractor meets the obligations of the contract.

* Right to delegate work: The contractor can bring in whomever the contractor wants to accomplish or assist in accomplishing the purpose of the contract.

*Hiring practices: An independent contractor should have the right to hire and fire assistants that the contractor uses in performing the requirements of the contract.

*Payment practices: An independent contractor should be paid by the job as opposed to by the hour, week or month.

*Furnish training: The organization should not provide any type of training for inexperienced workers or the contractor.

* Duration of relationship: The contractor should be hired for a specified period of time. Continuous work, especially without a contract, implies an employer
employee relationship.

*Control over hours of work: An independent contractor should be allowed to determine the hours of work. Compliance with the terms of the contract can meet
this requirement.

*Independent trade: The contractor should be free to work or perform services for any number of persons or firms simultaneously.

*Furnishing tools: The contractor should be able to provide the tools and equipment necessary to perform the work.

*Place of work: If possible, the independent contractor should perform the work off the premises of the business of organization.

*Profit and loss: The contractor should have the opportunity for profit or loss.

*Intent of the parties: The parties' intent to create an independent contractor relationship should be documented.

*Principal: The contractor should be a principal in his or her own business.

*Sequence of work: The contractor should be able to determine the sequence of the work performed outside of the control of the organization or business.

*Reports required: The contractor should not be required to submit regular oral or written reports or to attend organization or business meetings.

*Same work as regular employees: The organization or business should not have the independent contractor do the same type of work as its regular employees.

The ND Department of Labor independent contractor verification is not binding for federal employment tax purposes. The district could still be liable for federal income
tax withholding, including FICA, to theInternal Revenue Service (IRS). Districts may also receive a determination from IRS by completing Form SS-8, Determination of
Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.

If you have any questions regarding the completion of Form SS-8, please contact the closest IRS office or call 1-800-829-1040. Mail the completed form to:
Internal Revenue Service, E:6:1428/2428 Stop 4428, 2001 Killebrew Drive 239, Bloomington, MN 55425. Copies of Form SS-8 can be obtained
from and IRS office or by calling1-800-829-3676 *Job Service would also follow an IRS determination since they are federally funded.

WORKERS COMPENSATION
District Supervisors - All elected and appointed officials receiving supervisors compensation must be covered by Workers Compensation Insurance.

POSITIONS COVERED: All elected, appointed and assistant soil conservation district supervisors (positions are covered, not names).
RATE: 1. $1.26 per $100 of payroll; 2. If supervisor compensation is not paid, a non-paid volunteers account can be utilized at $15 per name with a $125 minimum
per year. Coverage to volunteers is not mandatory.
WHEN COVERED: Upon receipt of premium, the North Dakota Workers Compensation Bureau will extend coverage to all persons serving in the capacity of a soil
conservation district supervisor during the normal course of employment (duty) including all regular and special meetings, and all functions and activities, and when officially
representing either the local soil conservation district, or the North Dakota Association of Soil Conservation Districts. Coverage is also extended during normal related travel.
In all cases, coverage terminates when an individual ceases to hold the position of a soil conservation district supervisor.
PAYMENT: The North Dakota Workers Compensation Bureau will contact each soil conservation district; furnish an application, and bill local districts direct. Premiums shall
be paid from local soil conservation district funds.

District Employees - All employees must be covered by Workers Compensation Insurance and premiums shall be paid from soil conservation district funds. All employee
wages must be reported to the Workers Compensation Bureau.

The following are a few of the more common classifications used by districts and will be effective July 1, 1997:

Classification Number	Description	Rate Per $100 of Payroll
0003	Florists, Nurseries, & Gardening Operations -Florists operating greenhouse and flower and vegetable plant growing under glass or hot bed including sales, delivery and clerical office payroll - Nurseries, all operations - including flowers, vegetable plant and nursery stock growing on an acreage basis and greenhouse operations incidental thereto (no general farming) - Planting of flowers, lawns, small shrubs and garden work - including estimating, drivers and their helpers (excavation, filling or back filling, tree planting, street, road or highway sodding, landscaping & seeding to be separately classified or rated)	$6.34
0004	Tree Trimming and Planting -Tree trimming, pruning, spraying-including repairing and hauling. -Firewood cutting and splitting -Tree planting, tree transplanting, and tree habitat development - all operations incidental thereto (no general farming)	$11.29
0006	Farming and Ranching -Grain, dairy, potato, livestock and general farming. -Poultry farming or hatcheries with general farming. -Grass seeding and harvesting. -Fish farming. -Fruit farming, growing, harvesting and care of trees. -Fur farming, mink, fox, etc. General farming operation - by contractors including hauling.	$9.02
0010	Poisoning - Spraying - Exterminating -Livestock and crop dusting and spraying (ground level - no flying). -Grasshoppers and rodent poisoning. -Exterminating and termite control service - including shop and estimate of contracts. -Fertilizer - chemical applications - liquid or dry (dealers under 4583). -(Ground level - NO FLYING) -Including all operations incidental thereto (no general farming).	$4.81
3360	Welding - Blacksmithing -Welding - acetylene, arc and electric - shop and away from shop. -(Welding of structural iron, steel or tower tanks classified under 5040) -Blacksmithing - hand forging, heat treating and horseshoeing shops. -All operations excluding clerical office.	$9.02
5603	Consulting Engineers, Architects and Surveyors -Architectural engineering service and surveying - office and from office - (not available to construction contractors). -Coal companies, no mining or clerical. -Soil testing and sampling.	$2.15
8747	Traveling Representatives, Attorneys, State Officials -Collection agency's field representatives -Inspection agency's field representatives, no estimating. -Insurance - adjusters and salesmen. -Gaming operations. -Labor Union representatives - office and away from office. -Messengers. -Real estate appraisers, salesmen and collectors - office and away from office - no supervision or construction - no estimating. -Social worker N.O.C. -Traveling salesman - including city solicitors and outside salesmen. -Attorneys or juvenile commissioners. -State officials - elected or appointed. Legislative assembly members. -Orchestra, bands, musical organizations, N.O.C. - entire staff - including traveling.	$1.26
8747D	Elected and Appointed	$1.26
8805*	Clerical Office Employees	$0.37
9002	Domestics -Employees including household servants - no farm activity.	$3.79
9007	Building Custodians and Janitor Service -Janitorial or janitor service N.O.C. - all operations. -Drain cleaning -Lawn maintenance. -Building custodians - all operations incidental thereto. -Cleaning - carpets, rugs, furniture and furnaces, all operations incidental thereto. -Fish hatcheries and research field employees connected with the operations thereof - including superintendents, supervisors, and their helpers - all operations incidental thereto. -Window washers - window cleaning and washing above second story or over 25 feet above ground.	$7.21

*Clerical Office Payroll
Clerical office payroll shall include only the payroll of those employees whose duties are confined solely to office work, having no other duties of any nature in or out of the
employer's premises. (This rule is not applicable to the composite classifications in the rate tables.)

Payroll divisions can be used for the other categories listed. For example, a technicians wages will primarily be reported under 8747, but if he does some tree planting in the
spring that portion of his payroll would be reported under 0004. Reporting using division in payroll should provide substantial savings to districts.

Your district may obtain a complete listing of the Workers Compensation Bureau's "Rates and Classifications" booklet which lists all classifications and rules by calling or
writing Workers Compensation Bureau, 500 East Front Avenue, Bismarck, North Dakota 58504-5685. Telephone 701-328-3800.

POSITION DESCRIPTION EXAMPLE

District Clerk

Introduction: This position is that of a district clerk responsible for performing secretarial and clerical duties in the ___________ Soil Conservation District.

Duties & Responsibilities:
* Serves as receptionist to the district and NRCS office.
*Assist supervisors with preparation of the annual budget for the district.
*Maintain adequate records of all receipts and disbursements.
*Prepare monthly comprehensive financial statement to be reviewed by the board (SFN 3819).
*Prepare annual financial statement (SFN 3820) for the State Soil Conservation Committee.
*Prepare financial report necessary to apply for mill levy.
*Keep record of and reimburse supervisors expenses as allowable.
*Prepare all billings for district services.
*Maintain personnel payroll records.
*Issue payroll checks.
*File required payroll reports.
*Maintain district property records.
*Provide communication and correspond with board members as necessary to keep them informed of important district and conservation issues.
*Answer routine correspondence.
*Attend all board meetings.
*Assemble all regular and special meeting minutes.
*Receive and route mail.
*Assist with preparing agenda for board meetings and sent out notice of meeting.
*Assist in the planning and preparation for the annual meeting and banquet.
*Determine need for office supplies and order needed materials.
*Make reservations for attendance at training sessions and conventions.
*Assist in preparing news releases of district activities.
*Perform other related duties as requested by the district board.

Introduction: This position is that of a District Technician which will provide technical assistance for the ________ Soil Conservation District.

Duties & Responsibilities:

Promote conservation practices through cooperator contact and follow-up.

Maintains personal contacts with cooperators.

Coordinates the district equipment and rental program.

Prepares and presents conservation programs to schools, groups and agencies.

Assists with report writing and conservation plan development.

Participate in developing districts annual and long range plan of work.

Report monthly to district board on activities and accomplishments.

Publicize conservation efforts in cooperation with NRCS district conservationist and other district staff through news articles.

Record farmer contacts and significant follow-up in cooperator file assistance notes.

Manage district programs.

Provide assistance to cooperators applying practices.

Seek follow-up on practices installed to evaluate their effectiveness.

Operate district and NRCS equipment safely for authorized purposes only.

Become familiar with NRCS field office technical guide for conservation practice Specifications.

Be familiar with the published soil survey book and its uses in planning conservation practices.

Perform other related duties as requested by the district board.

Supervision: This position is the direct responsibility of the board of supervisors. However, other district employees or the NRCS district conservationist in the office
may be designated to be directly responsible for the day to day duties of this position.

Performance Review: Your performance of each duty in this position will be evaluated against the requirements developed for your position. A formal review will be
completed by your supervisor on a yearly basis and will be discussed with you. Your performance rating is an overall evaluation of your performance in the judgment
of your supervisor. It will be the basis for any merit pay increases granted by the district board.

Introduction: This position is that of a district manager for performing management functions for the _____________ Soil Conservation District.

Duties & Responsibilities:
*In cooperation with various federal, state and local agencies assesses the need for conservation work within the District and recommends actions and programs
   to meet these needs.
*Prepares a draft annual plan of work and a proposed budget for review by the district board.
*Prepare grant applications for outside financial assistance as requested by the district board.
*Provide guidance for district board to secure adequate insurance on district equipment and liability.
*Identifies sources and recommends actions for the district board to secure the needed personnel for district operations.
*Maintains a cooperative relationship with all natural resource agencies operating within the district.
*Supervises and directs the work of district personnel.
*Initiates and directs a public information program through individual contacts, tours, district newsletter, newspaper, radio, public schools, youth groups
   and others.
*Responsible for the proper maintenance and use of all district equipment and facilities.
*Coordinates request for district assistance with NRCS district conservationist and other appropriate resource agencies.
*Keeps abreast of all federal, state and local laws that affect the conservation work within the district.
*Maintain adequate records and prepares various reports.
*Keeps district board informed of action taken, trends in conservation work and issues in which the district may have an interest or wish to become involved.
*Coordinates district involvement and assistance in a variety of programs and activities with NRCS district conservationist, State Soil Conservation
   Committee and others.
*Assumes responsibility and exercise own initiative in furthering district programs.
*Report monthly to district board on activities and accomplishments.
* Perform other related duties as requested by district board.

Supervision: This position is the direct responsibility of the board of supervisors.

Performance Review: Your performance of each duty in this position will be evaluated against the requirements developed for your position. A formal review will
be completed by your supervisor on a yearly basis and will be discussed with you. Our performance rating is an overall evaluation of your performance in the judgment
of your supervisor. It will be the basis for any merit pay increases granted by the district board.

· North Dakota Century Code provides a preference in public employment for wartime veterans and in some instances, the spouses of wartime veterans.

· Public employment not only includes temporary and permanent employment with the State of North Dakota, but all political subdivisions such as
(soil conservation districts), cities and counties.

· Exceptions to the law are limited to the following types of positions: superintendent of schools, teacher, chief deputy or private secretary of elected or
appointed officials, or temporary committee and individual or group appointments made by the Governor or the legislative assembly.

· Veteran, for the purposes of employment preference means a North Dakota resident who has served in the active military forces during a period
of war, or who received the armed forces expeditionary or other campaign service medal during an emergency condition, and must have been released
therefrom under honorable conditions.

· Disabled veteran means a veteran who meets the requirements listed above who has a service-connected disability as determined by the United States
Veterans Administration and the disability must exist at the time of application.

· Eligible spouse means the un-remarried spouse of a deceased veteran who died while in service, or later died from a service-connected cause or causes;
or the spouse of a disabled veteran as defined above, who because of his or her disability is unable to exercise his or her right to employment preference.

· All veterans claiming preference must include proof of their veterans status. If claiming disabled veterans preference, the veteran must include proof of their disability.
Additional documentation is required if claiming eligibility as the spouse of a deceased or disabled veteran.

· Veterans who meet the advertised minimum qualifications must be employed over other qualified non-veterans.

· Veterans who meet the minimum qualifications of positions and are not employed, must be notified by certified mail that employment was refused.
These veterans may appeal the non-selection.

· Soil conservation districts should be specific when minimum qualifications are established for vacancies.

· Soil conservation districts should use an application form which asks applicants if they wish to claim veterans preference and describes
documentation required for the claim.

· Soil conservation districts should be sure to notify qualified veterans who are not selected by certified mail.

· For Further information contact: North Dakota Veterans Affair Department, 1411 32nd Street South, Fargo, ND 58106-9003; (701) 239-7165

NEPOTISM LAW
N.D.C.C. 44-04-09
North Dakota Soil Conservation Districts must comply with the Nepotism Law.

A state official or state employee, in the exercise of that official’s or employee’s duties may not serve in a supervisory capacity over, or enter a personal service contract
with, that official’s or employee’s parent by birth or adoption, spouse, son, or daughter by birth or adoption, stepchild, brother, or sister, by whole or half blood or by
adoption, brother-in-law or sister-in-law, or son-in-law or daughter-in-law. As used in this section, “supervisory capacity” means the authority to appoint, employ, hire, assign,
transfer, promote, evaluate, reward, discipline, demote, or terminate. As used in this section, “evaluate” does not include evaluations by peers or subordinates. This section does
not apply to an employment relationship or contract entered before the effective date of this Act; nor to any employment relationship or contract entered before the state
official or employee assumed the supervisory capacity; nor to any temporary work arrangement necessary to meet a critical and urgent agency need.

District supervisors relatives as identified above may not be employed by the district.

General Information
Temporary employment is not exhaustively defined in the North Dakota Century Code. However, the following conditions generally characterize temporary employment
with the state:
·   Temporary employees do not occupy regularly funded positions.
·   Temporary employees perform work that usually is limited in duration.
·   Temporary employees normally do not receive benefits such as annual leave, sick leave, and health insurance.
·  The hours temporary employees work may vary considerably from as few as one hour per month to greater than forty hours per week.
·   Temporary employees, who become regular full time employees, are given credit for their temporary service for the purpose of determining their annual leave accrual date.

Recommendation:
·   Soil conservation districts should advise a new temporary employee of the anticipated length of employment.

General Information
Group Medical Insurance is available to soil conservation district employees who meet the eligibility requirements of being a permanent employee of the district.
The health insurance program is also available to soil conservation district supervisors (elected and appointed) so long as they are being compensated for their services.

· Eligible employees (full time) is defined under the health program as any employee who is at least 18 years of age working at least 17.5 hours per week, 5 or more
months out of the calendar year, and filling an approved and regularly funded position. All employees who meet this definition must be offered the plan without evidence
of insurability. If the employees do not accept at the time the district enters the plan and elect to join later, they may need to meet underwriting provisions
(provide evidence of insurability).

· There can be no other group health plan offered in conjunction with the (state’s) Dakota Plan; however, supplemental plans such as dental or vision plans may be offered.

· An Employer Participation Agreement will have to be signed to participate in the health insurance plan.

· Upon entering the program, a soil conservation district is committing its participation to the plan for 5 years. If a district decides to terminate the agreement prior to completing
the 5 years, an assessment will be made to determine if the claims for a district’s group exceeded its premiums. If the expenses exceed the income, the district will have to pay
the difference before being able to exit the plan. At the end of the 5 years a soil conservation district can go off the plan whenever it chooses without paying any difference
between claims paid and premiums collected.

· Part-time and temporary soil conservation district employees are eligible to join the state’s group health insurance program, at their own expense. However, they may
need to prove evidence of insurability. Part-time and temporary employees are defined under this program as any employee who works under 17.5 hours per week.

· There is no minimum employer contribution required; however, any employer contribution must be applied to all contract participants in the same manner. The only exception
to this requirement is that the employer may pro-rate the premium contribution based on the number of hours worked.

· Participation in the state’s group health insurance program is optional for new district employees.

· A soil conservation district may participate in the retirement program by paying 9.12% (monthly) of salary for each eligible employee. If offered by a district, the retirement
program must be offered to all eligible employees.

· Eligible employee for retirement participation purposes is defined in the Century Code as an employee who is at least 18 years of age, who works 20 or more hours per week,
5 or more months out of the year, and is filling an approved and regularly funded position.

· The required employer contribution is 5.12% and the employee contribution is 4%. The soil conservation district may choose to pay any portion of the employee
contribution in addition to the employee’s contribution or require the employee to pay their contribution of 4%.

· Temporary employees can participate in the state’s retirement plan. However, it is the employee’s responsibility to pay the 9.12% retirement contribution.

· Soil conservation district supervisors (elected and appointed) may participate in the retirement plan.

· On entering the retirement program, a contract must be signed which sets forth the terms and conditions for participation.