§ 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. […]
§ 96-1 – Title and definitions.
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 in this Chapter: (1) Agricultural labor. – Defined in section 3306 of the Code. (2) Average weekly insured wage. – The weekly rate obtained by dividing the […]
§ 96-2 – Declaration of State public policy.
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 insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of this State. Involuntary unemployment is therefore a […]
§ 96-3 – Division of Employment Security.
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 of the Assistant Secretary of Commerce. (Ex. Sess. 1936, c. 1, s. 10; 1941, c. 108, s. 10; c. 279, ss. 1-3; 1943, c. 377, s. […]
§ 96-4 – Administration; powers and duties of the Assistant Secretary; Board of Review.
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 to administer this Chapter. The Secretary shall appoint an Assistant Secretary to assist in the implementation of the Employment […]
§ 96-4.1 – Funds used in administering the unemployment compensation laws.
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 G.S. 147-69.2 and G.S. 147-69.3. Interest and other investment income earned by a fund accrues to it. Payments from a fund may […]
§ 96-5 – Employment Security Administration Fund.
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 appropriated by this State. (2) Monies received from the United States or another source for the administration of this Chapter. (3) Monies received from any agency […]