North Carolina General Statutes Chapter 96 Employment Security

Article 1 - Definitions and Funds.

N.C. Gen. Stat. § 96-1. Title and definitions
(a) Title. - This Chapter shall be known and may be cited as the "Employment Security Law." (b) Definitions. - The following definitions apply...
N.C. Gen. Stat. § 96-1.1 through 96-1.5. Repealed by Session Laws 1977, c. 727, ss. 2- 6
N.C. Gen. Stat. § 96-2. Declaration of State public policy
As a guide to the interpretation and application of this Chapter, the public policy of this State is declared to be as follows: Economic...
N.C. Gen. Stat. § 96-3. Division of Employment Security
The Division of Employment Security (DES) is created within the Department of Commerce and shall administer the provisions of this Chapter under the supervision...
N.C. Gen. Stat. § 96-4. Administration; powers and duties of the Assistant Secretary; Board of Review
(a) Duties and Powers of the Secretary and Assistant Secretary. - It shall be the duty of the Secretary of the Department of Commerce...
N.C. Gen. Stat. § 96-4.1. Funds used in administering the unemployment compensation laws
Four funds are established to administer this Chapter. The State Treasurer is responsible for investing all revenue received by the funds as provided in...
N.C. Gen. Stat. § 96-5. Employment Security Administration Fund
(a) Fund Established. - The Employment Security Administration Fund is created as a special revenue fund. The fund consists of the following: (1) Monies...
N.C. Gen. Stat. § 96-5.1. Supplemental Employment Security Administration Fund
(a) Fund Established. - The Supplemental Employment Security Administration Fund is created as a special revenue fund. The fund consists of all interest and...
N.C. Gen. Stat. § 96-6. Unemployment Insurance Fund
(a) Establishment and Use. - The Unemployment Insurance Fund is established as an enterprise fund. The Division must administer the fund solely for the...
N.C. Gen. Stat. § 96-6.1. Repealed pursuant to the terms of G.S. 96-6.1(c), effective with respect to calendar quarters beginning on or after January 1, 2011
N.C. Gen. Stat. § 96-6.2. Unemployment Insurance Reserve Fund
(a) Establishment and Use. - The Unemployment Insurance Reserve Fund is established as an enterprise fund. The Fund consists of the revenues derived from...
N.C. Gen. Stat. § 96-7. Representation in court
(a) In any civil action to enforce the provisions of this Chapter, the Secretary, the Department, and the State may be represented by any...

Article 2 - Contributions and Payments by Employers.

N.C. Gen. Stat. § 96-8, 96-9. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-8, 96-9. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-9.1. Purpose
The purpose of this Article is to provide revenue to finance the unemployment benefits allowed under this Chapter and to do so in as...
N.C. Gen. Stat. § 96-9.2. Required contributions to the Unemployment Insurance Fund
(a) Required Contribution. - An employer is required to make a contribution in each calendar year to the Unemployment Insurance Fund in an amount...
N.C. Gen. Stat. § 96-9.3. Determination of taxable wages
(a) Determination. - The Division must determine the taxable wages for each calendar year. An employer is not liable for contributions on wages paid...
N.C. Gen. Stat. § 96-9.4. Determination of employer's reserve ratio
(a) Account Balance. - The Division must determine the balance of an employer's account on the computation date by subtracting the total amount of...
N.C. Gen. Stat. § 96-9.5. Performance of services in this State
A service is performed in this State if it meets one or more of the following descriptions: (1) The service is localized in this...
N.C. Gen. Stat. § 96-9.6. Election to reimburse Unemployment Insurance Fund in lieu of contributions
(a) Applicability. - This section applies to a governmental entity, a nonprofit organization, and an Indian tribe that is required by section 3309 of...
N.C. Gen. Stat. § 96-9.7. Surtax for the Unemployment Insurance Reserve Fund
(a) Surtax Imposed. - A surtax is imposed on an employer who is required to make a contribution to the Unemployment Insurance Fund equal...
N.C. Gen. Stat. § 96-9.8. Voluntary election to pay contributions
(a) When Allowed. - An employer may elect to be subject to the contribution requirement imposed by G.S. 96-9.2 and thereby provide benefit coverage...
N.C. Gen. Stat. § 96-9.9. Reserved for future codification purposes
N.C. Gen. Stat. § 96-9.10. Reserved for future codification purposes
N.C. Gen. Stat. § 96-9.11. Reserved for future codification purposes
N.C. Gen. Stat. § 96-9.12. Reserved for future codification purposes
N.C. Gen. Stat. § 96-9.13. Reserved for future codification purposes
N.C. Gen. Stat. § 96-9.14. Reserved for future codification purposes

Article 2A - Administration of Benefits.

N.C. Gen. Stat. § 96-9.15. Report and payment
(a) Report and Payment. - Contributions are payable to the Division when a report is due. A report is due on or before the...
N.C. Gen. Stat. § 96-10. Collection of contributions
(a) Interest on Past-Due Contributions. - Contributions unpaid on the date on which they are due and payable, as prescribed by the Division, shall...
N.C. Gen. Stat. § 96-10.1. Compromise of liability
(a) Authority. - The Secretary may compromise an employer's liability under this Article when the Secretary determines that the compromise is in the best...

Article 2B - Administration of Employer Accounts.

N.C. Gen. Stat. § 96-11. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-11.1. Employer accounts
The Division must maintain a separate account for each employer. The Division must credit the employer's account with all contributions paid by the employer...
N.C. Gen. Stat. § 96-11.2. Allocation of charges to base period employers
Benefits paid to an individual are charged to an employer's account when the individual's benefit year has expired. Benefits paid to an individual must...
N.C. Gen. Stat. § 96-11.3. Noncharging of benefits
(a) To Specific Employer. - Benefits paid to an individual under a claim filed for a period occurring after the date of the individual's...
N.C. Gen. Stat. § 96-11.4. No relief for errors resulting from noncompliance
(a) Charges for Errors. - An employer's account may not be relieved of charges relating to benefits paid erroneously from the Unemployment Insurance Fund...
N.C. Gen. Stat. § 96-11.5. Contributions credited to wrong account
(a) Refund of Contributions Credited to Wrong Account. - When contributions are credited to the wrong account, the erroneous credit may be adjusted only...
N.C. Gen. Stat. § 96-11.6. Interest on Unemployment Insurance Fund allocated among employers' accounts
The Division must determine the ratio of the credit balance in each employer's account to the total of the credit balances in all employers'...
N.C. Gen. Stat. § 96-11.7. Acquisition of employer and transfer of account to another employer
(a) Mandatory Transfer. - When an employer acquires all of the organization, trade, or business of another employer, the account of the predecessor must...
N.C. Gen. Stat. § 96-11.8. Closure of account
(a) Account Closed. - When an employer ceases to be an employer under G.S. 96-11.9, the employer's account must be closed and may not...
N.C. Gen. Stat. § 96-11.9. Termination of coverage
(a) By Law. - An employer that has not paid wages for two consecutive calendar years ceases to be an employer liable for contributions...

Article 2C - Benefits Payable for Unemployment Compensation.

N.C. Gen. Stat. § 96-12.01. Recodified as G.S. 96-14.14 by Session Laws 2013-2, s. 6, effective July 1, 2013
N.C. Gen. Stat. § 96-12.1 through 96-14. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-12.1 through 96-14. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-12.1 through 96-14. Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013
N.C. Gen. Stat. § 96-14.1. Unemployment benefits
(a) Purpose. - The purpose of this Article is to provide temporary unemployment benefits as required by federal law to an individual who is...
N.C. Gen. Stat. § 96-14.2. Weekly benefit amount
(a) Weekly Benefit Amount. - The weekly benefit amount for an individual who is totally unemployed is an amount equal to the wages paid...
N.C. Gen. Stat. § 96-14.3. Minimum and maximum duration of benefits
The minimum and maximum number of weeks an individual is allowed to receive unemployment benefits depends on the seasonal adjusted statewide unemployment rate that...
N.C. Gen. Stat. § 96-14.4. Duration of benefits for individual claimant
(a) Total Benefit Amount. - The total amount of benefits paid to an individual may not exceed the individual's total benefit amount. The total...
N.C. Gen. Stat. § 96-14.5. Disqualification for good cause not attributable to the employer
(a) Determination. - The Division must determine the reason for an individual's separation from work. An individual does not have a right to benefits...
N.C. Gen. Stat. § 96-14.6. Disqualification for misconduct
(a) Disqualification. - An individual who the Division determines is unemployed for misconduct connected with the work is disqualified for benefits. The period of...
N.C. Gen. Stat. § 96-14.7. Other reasons to be disqualified from receiving benefits
(a) Failure to Supply Necessary License. - An individual is disqualified for benefits if the Division determines that the individual is unemployed for failure...
N.C. Gen. Stat. § 96-14.8. Military spouse relocation and domestic violence are good causes for leaving
An individual is not disqualified for benefits for leaving work for one of the reasons listed in this section. Benefits paid on the basis...
N.C. Gen. Stat. § 96-14.9. Weekly certification
(a) Requirements. - An individual's eligibility for a weekly benefit amount is determined on a week-to-week basis. An individual must meet all of the...
N.C. Gen. Stat. § 96-14.10. Disciplinary suspension
The disciplinary suspension of an employee for 30 or fewer consecutive calendar days does not constitute good cause for leaving work. An individual who...
N.C. Gen. Stat. § 96-14.11. Disqualification for the remaining weeks of the benefit period
(a) Duration. - An individual may be disqualified from receiving benefits for the remaining weeks of the claim's duration if one or more subsections...
N.C. Gen. Stat. § 96-14.12. Limitations on company officers and spouses
(a) Disqualification for Benefits. - An individual is disqualified for benefits if the Division determines either of the following: (1) The individual is customarily...
N.C. Gen. Stat. § 96-14.13. Limitation on benefits due to lump sum payments
An individual is disqualified from receiving benefits for any week for which the individual receives any sum from the employer pursuant to an order...
N.C. Gen. Stat. § 96-14.14. Extended benefits
(a) [General Provisions. - ] Extended benefits payable under sub-subdivision (b)(5)a. of this section shall be paid as required under the Federal-State Extended Unemployment...

Article 2D - Administration of Benefits.

N.C. Gen. Stat. § 96-15. Claims for benefits
(a) Generally. - Claims for benefits must be made in accordance with rules adopted by the Division. An employer must provide individuals providing services...
N.C. Gen. Stat. § 96-15.01. Establishing a benefit year
(a) Initial Unemployment. - An individual is unemployed for the purpose of establishing a benefit year if one of the following conditions is met:...
N.C. Gen. Stat. § 96-15.1. Protection of witnesses from discharge, demotion, or intimidation
(a) No person may discharge, demote, or threaten any person because that person has testified or has been summoned to testify in any proceeding...
N.C. Gen. Stat. § 96-15.2. Protection of witness before the Employment Security Commission
If any person shall by threats, menace, or in any other manner intimidate or attempt to intimidate any person who is summoned or acting...
N.C. Gen. Stat. § 96-16. Seasonal pursuits
(a) A seasonal pursuit is one which, because of seasonal conditions making it impracticable or impossible to do otherwise, customarily carries on production operations...
N.C. Gen. Stat. § 96-17. Protection of rights and benefits; attorney representation; prohibited fees; deductions for child support obligations
(a) Waiver of Rights Void. - Any agreement by an individual to waive, release, or commute his rights to benefits or any other rights...
N.C. Gen. Stat. § 96-18. Penalties
(a) (1) It shall be unlawful for any person to make a false statement or representation knowing it to be false or to knowingly...
N.C. Gen. Stat. § 96-18.1. Attachment and garnishment of fraudulent overpayment
(a) Applicability. - This section applies to an individual who has been provided notice of a determination or an appeals decision finding that the...
N.C. Gen. Stat. § 96-19. Enforcement of Employment Security Law discontinued upon repeal or invalidation of federal acts; suspension of enforcement provisions contested
(a) It is the purpose of this Chapter to secure for employers and employees the benefits of Title III and Title IX of the...

Article 3 - Employment Service Division.

N.C. Gen. Stat. § 96-20. Duties of Division; conformance to Wagner-Peyser Act; organization; director; employees
The Employment Security Section of the Division of Employment Security, Department of Commerce, shall establish and maintain free public employment offices in such number...
N.C. Gen. Stat. § 96-21. Duties concerning veterans and worker profiling
The duties of the Employment Security Section include the following: (1) To cooperate with all State and federal agencies in attempting to secure suitable...
N.C. Gen. Stat. § 96-22. Employment of and assistance to minors
The Employment Security Section shall have jurisdiction over all matters contemplated in this Article pertaining to securing employment for all minors who avail themselves...
N.C. Gen. Stat. § 96-23. Repealed by Session Laws 1985, c. 197, s. 8
N.C. Gen. Stat. § 96-24. Local offices; cooperation with United States service; financial aid from United States
(a) Agreement. - The Department of Commerce is authorized to enter into agreement with the governing authorities of any municipality, county, township, or school...
N.C. Gen. Stat. § 96-25. Acceptance and use of donations
It shall be lawful for the Employment Security Section to receive, accept, and use, in the name of the people of the State, or...
N.C. Gen. Stat. § 96-26. Cooperation of towns, townships, and counties with Division
It shall be lawful for the governing authorities of any municipality, county, township, or school corporation in the State to enter into cooperative agreement...
N.C. Gen. Stat. § 96-27. Method of handling employment service funds
All federal funds received by this State under the Wagner-Peyser Act (48 Stat. 113; Title 29, U.S.C., section 49) as amended, and all State...
N.C. Gen. Stat. § 96-28. Repealed by Session Laws 1951, c. 332, s. 17
N.C. Gen. Stat. § 96-29. Openings listed by State agencies
Every State agency shall list with the Division of Employment Security every job opening occurring within the agency which opening the agency wishes filled...

Article 4 - Labor and Economic Analysis Division: Job Training, Education, and Placement Information Management.

N.C. Gen. Stat. § 96-30. Findings and purpose
The General Assembly finds it in the best interests of this State that the establishment, maintenance, and funding of State job training, education, and...
N.C. Gen. Stat. § 96-31. Definitions
As used in this Article, unless the context clearly requires otherwise, the term: (1) "CFS" means the common follow-up information management system developed by...
N.C. Gen. Stat. § 96-32. Common follow-up information management system created
(a) The Department of Commerce, Labor and Economic Analysis Division (LEAD), shall develop, implement, and maintain a common follow-up information management system for tracking...
N.C. Gen. Stat. § 96-33. State agencies required to provide information and data
(a) Every State agency and local government agency or entity that receives State or federal funds for the direct or indirect support of State...
N.C. Gen. Stat. § 96-34. Prohibitions on use of information collected
Data and information reported, collected, maintained, disseminated, and analyzed may not be used by any State or local government agency or entity for purposes...
N.C. Gen. Stat. § 96-35. Reports on common follow-up system activities
(a) The Secretary shall present annually by May 1 to the General Assembly and to the Governor a report of CFS activities for the...

Last modified: March 23, 2014