(CNMI DOL) — The Census of Employment or COE is one of the most important economic indicators that the CNMI Department of Labor compiles. With the help of employer compliance, this dataset provides real-time workforce insights that track industry movements, identify employment trends, and inform critical economic decisions for both government and businesses.
Currently, there is a significant data gap between the number of business licenses issued and the number of COE reports submitted each quarter. Without accurate and complete data, both public and private sector leaders lack the information needed to make informed decisions that impact our economy, workforce, and community well-being.
To strengthen our economy, we need your help. By accurately submitting your COE reports each quarter, you contribute to a data-driven approach to policy-making, business planning, and workforce development. To ensure accurate reporting and compliance, please carefully review the following updates and common reporting issues:
1. Use the New 2025 COE Form
Employers must only use the most updated COE form available on https://labor.cnmi.gov/. The new form includes additional fields, such as:
NAICS Code Identification: Employers must now specify the North American Industry Classification System code for each DBA where an employee works. This ensures accurate industry classification and economic data tracking.
Enhanced Drop-Down Selections: The updated form features automated dropdown selections to prevent errors and streamline reporting.
Using outdated forms will result in errors and potential delays in processing.
2. Submit to the Correct Destination
All COE forms for all businesses across Saipan, Tinian, and Rota must be submitted exclusively through the online portal at https://labor.cnmi.gov/.
A reminder that COE submissions will NOT be accepted via email or in-person delivery — submissions must be made online.
A separate Tinian-specific link has been added to improve economic data tracking by island. A Rota-specific link is in development and will be available soon. As of this writing, Rota and Saipan are submitted in the same link.
Businesses with No Employees: Those with no employees are now required to report only once a year—unless their status changes, in which case they must report in the relevant quarter.
To assist employers, DOL has provided detailed instructions and an instructional video embedded in the online portal.
3. Complete the Certification Section
Failure to fully complete the certification section will result in an invalid submission. Ensure all required fields are filled out before submission.
4. Verify Attachments in the Online Submission
Common mistakes that must be avoided include:
• Attaching a blank or incorrect COE form.
• Submitting a COE form for the wrong company or quarter.
• Failing to attach the COE form after completing the online form.
5. Ensure the Correct Business Name and NAICS Code
The business name on your COE form must match the exact name on your business license.
There is a new column in the updated COE form to include the NAICS code for each employee. This code is helpful for businesses with multiple DBAs. Now the business would only have to submit ONE COE form for multiple DBAs.
6. Avoid Duplicate Submissions
If an amendment or revision is needed, select “Yes” in the amendment/revision section of the online form. This will help DOL identify the final submission and avoid duplicate entries.
7. Compliance and Enforcement in 2025
Despite the COE’s importance, compliance rates remain low.
Quarterly Submissions vs. Business Licenses: DOL receives about 950 COE submissions per quarter, yet there are over 3,000 active business licenses in the CNMI.
Bridging the Data Gap: While DOL continues to provide outreach and information sessions, enforcement actions will also increase to improve compliance.
Penalties for non-compliance can be up to $2,000 per violation. While our primary goal is compliance for accurate economic data, failure to submit COE reports as required may result in enforcement actions.
The 1st Quarter COE for Calendar Year 2025 is due by April 30, 2025. If you are a business with employees, you must submit your COE online by the deadline.
For assistance, visit https://labor.cnmi.gov or contact the CNMI Department of Labor (670) 323-9993.
