§ 96-9.8 – Voluntary election to pay contributions.
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 for its employees as follows: (1) An employer that is not otherwise liable for contributions under G.S. 96-9.2 may elect to pay contributions to the […]
§ 96-9.7 – Surtax for the Unemployment Insurance Reserve Fund.
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 to twenty percent (20%) of the contribution due under G.S. 96-9.2. Except as provided in this section, the surtax is collected and administered […]
§ 96-9.1 – Purpose.
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 simple a manner as possible by imposing a State unemployment tax that is similar to the federal unemployment tax imposed under FUTA. All employers that are liable for the […]
§ 96-9.2 – Required contributions to the Unemployment Insurance Fund.
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 equal to the applicable percentage of the taxable wages the employer pays its employees during the year for services performed in this State. […]
§ 96-9.3 – Determination of taxable wages.
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 to an employee in excess of taxable wages. The taxable wages of an employee is an amount equal to the greater of the following: (1) The […]
§ 96-9.4 – Determination of employer's reserve ratio.
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 all benefits charged to the employer’s account for all past periods from the total of all contributions and other amounts credited to the employer for […]
§ 96-9.5 – Performance of services in this State.
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 State. Service is localized in this State if it meets one of the following conditions: a. It is performed entirely within the State. b. […]
§ 96-9.6 – Election to reimburse Unemployment Insurance Fund in lieu of contributions.
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 the Code to have a reimbursement option. Each of these employers must finance benefits under the contributions method imposed under […]