§ 96-11.3 – Noncharging of benefits.
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.
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.
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.
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 […]
§ 96-9.4 – 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 […]
§ 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 […]
§ 96-6 – Unemployment Insurance Fund.
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 payment of unemployment compensation as that term is defined by section 3306(h) of the Code, exclusive of expenses of administration, and for refunds of sums erroneously paid […]
§ 96-6.2 – Unemployment Insurance Reserve Fund.
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 the surtax imposed under G.S. 96-9.7. Monies in the Fund may be used only for the following purposes: (1) Interest payments required on advances under Title […]