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 or on the employer’s behalf and must charge the employer’s account for benefits as provided in this Chapter. The Division must prepare an annual statement of all charges […]
96-11.2. Allocation of charges to base period employers. Benefits paid to an individual are charged to an employer’s account quarterly. Benefits paid to an individual must be allocated to the account of each base period employer in the proportion that the base period wages paid to the individual in a calendar quarter by each base […]
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 separation from employment may not be charged to the account of the employer by whom the individual was employed at the time of the separation if the […]
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 if the Division determines that both of the following apply: (1) The erroneous payment was made because the employer, or the agent of […]
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 by refunding the employer who made the payment that was credited in error. This applies regardless of whether the employer to whom the payment was […]
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’ accounts as of the computation date. The Division must allocate an amount equal to the interest credited to this State’s account […]
96-11.7. Transfer of account to another employer. (a) Acquisition of a Business. – When an employer acquires all of the business of another employer, the account of the predecessor must be transferred as of the date of the acquisition to the successor for use in the determination of the successor’s contribution rate. This subsection does […]
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 be used in any future computation of the employer’s contribution rate. An employer has no right or claim to any amounts paid by the employer into the […]
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 under this Chapter. (b) By Application. – An employer may file an application with the Division to terminate coverage. An application for termination must be filed prior […]
