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Direct deposit is a form of electronic funds transfer (EFT). It is the transfer of funds from DES’s account to an eligible claimant's checking or savings accounts at a participating bank, savings and loan association or credit union. The term “bank” is used generically to describe financial institution. Individuals who choose not to receive direct deposit payments will receive benefits through a NC debit card.
Financial Control: With direct deposit, you can have your benefits deposited to your account, and you can change your financial institution at any time.
Privacy: Direct deposit is one of the most confidential methods of processing your benefit because privacy laws protect your confidentiality.
Reliability: Funds are automatically deposited into your selected financial account.
Convenience: No matter where you are, benefits will be deposited into your account.
You may sign up at Direct Deposit. You will be mailed a Voluntary Election for Income Tax Withholding and/or Direct Deposit of UI Benefits (Form NCUI 500TW) when you file a claim. If you sign up electronically, you will not need to complete this form. If you choose to complete and return the form, sign and mail it to DES at the address printed on the form. You can also fax this form to 919-733-1370. Allow ten (10) days to process your form.
How long does it take to start or change the direct deposit of my benefits?
Sign up or change online at Direct Deposit. You will be mailed a Voluntary Election for Income Tax Withholding and/or Direct Deposit of UI Benefits (Form NCUI 500TW) when you file a claim. If you sign up electronically, you will not need to complete this form. If you choose to complete and return the form, you must mail it to the address on the form or fax it to 919-733-1370. Allow ten (10) days to process your form.
The enrollment form asks for my checking or savings account number and my financial institution’s routing number. What is a routing number?
The routing number is sometimes called the transit number. Routing numbers are assigned to each financial institution, so the routing number identifies your financial institution.
In order to avoid confusion on properly recording the transit number, you should contact your financial institution for assistance. The account and transit numbers should be verified with your financial institution to determine that these are the correct numbers for Automated Clearing House (ACH) transactions.
When can I make a cash withdrawal on the amount of a direct deposit to my account?
You can usually withdraw cash on the same date that payments are deposited into your account. Check with your financial institution to verify that funds are available before withdrawing from your account.
What type of account can I use for direct deposit?
You may use either a checking account or a savings account. The account must be with a U.S. financial institution.
How do I know if my financial institution is a member of the direct deposit system?
Most banks, credit unions or savings and loan associations are members of the direct deposit system. If you have a question, call your bank and ask if it is a member of the Automated Clearing House (ACH) that participates in direct deposit.
Can I choose direct deposit at a later date?
You may participate at any time during your UI benefit year.
What should I do if my financial institution merges with another, I decide to change financial institutions, or I want to make a change to my direct deposit?
If your financial institution is merging, you must complete a Request to Change Income Tax Withholding/Direct Deposit (Form NCUI 500TWC). You can also do this electronically at Direct Deposit /Tax Withholding. If you fill out the form online, you do not need to use the mail-in/fax form. Enter the information requested on the Voluntary Election for Direct Deposit section and sign the form. Mail the form to DES at the address printed on the form. You may also fax the form to 919-733-1370.
What if my financial institution did not receive my direct deposit?
If this happens, contact DES’s Benefit Payment Control Unit at 919-707-1338 for assistance.
What happens when my financial institution is closed due to a holiday?
Your benefit payment will be deposited the next bank business day. Check with your financial institution to verify that funds are available before withdrawing from your account.
If you receive a statement from your financial institution, you will see the amount deposited on that statement.
Are there any costs to me for my participating in direct deposit?
No. The program is offered as a service to you.
How long is my direct deposit payment method active?
Your direct deposit payment method stays active for your benefit year. Normally, a benefit year is 52 weeks and begins with the effective date of a valid claim.
Due to Hurricane Florence our customer call center is experiencing heavier than usual call volume. If you are interested in filing a Disaster Unemployment Assistance claim, please note that you must first file a regular unemployment insurance claim. Currently, we are upgrading our unemployment insurance benefits computer system, however you are still able to file a new initial unemployment claim online. Simply sign up button in the upper right-hand corner of the website. This will begin the process and save you time without having to contact our customer call center. All other Disaster Unemployment Insurance questions can be answered in the Frequently Asked Questions (FAQs) below, or by calling 866-795-8877. We will finish upgrading our benefits computer system on Friday, September 28, at 8 a.m. and all claims functions will be available at that time.
DUA is a federal program that provides temporary payments to people in a federally declared disaster area whose employment or income has been lost or interrupted as a direct result of the disaster. DES determines if claims filed under the program are valid and makes payments to those who qualify. Funds for DUA come from the federal government.
What makes me eligible for DUA?
Individuals who are unemployed due to the disaster, and do not qualify for regular unemployment insurance benefits. If you are eligible for regular unemployment insurance benefits, you must first exhaust those benefits before you are eligible for DUA.
Individuals who have become the major supplier of household income due to the disaster-related death of the previous major supplier of household income.
Individuals who were to commence employment or self-employment but were prevented from doing so by the disaster.
Can I receive DUA if I am self-employed?
If you live in or get most of your income from areas affected by the disaster, you may qualify.
Would I qualify as a self-employed farmer or commercial fisherman?
Can I earn income and still collect DUA as a self-employed farmer or commercial fisherman?
Yes, in some situations. For example, farmers who are involved in more than one aspect of farming, such as dairy and crops, may qualify for partial DUA payments.
Can I clean or salvage my business or farm while collecting DUA?
Yes. Salvaging or other limited self-employment activity alone will not necessarily make you ineligible for DUA.
How do I apply for DUA?
If you are determined by DES not to be eligible for regular unemployment insurance, you should call the Disaster Unemployment Assistance (DUA) hotline.
The DUA hotline number will be available on our website once approved counties are determined.
How long do I have to apply for DUA?
An application for DUA must be filed within thirty (30) days after the date that the Division of Employment Security announces availability for the State of North Carolina.
What do I need to apply for DUA?
Your mailing address and zip code.
A telephone number where you can be reached for additional information.
Your NC driver's license or motor vehicle ID card number, if you have one.
Your alien registration card number, if you have one.
The names and addresses of all employers you worked for within the last 18 months, including those in other states.
Any check stubs or other proof of earnings for employment you have had within the last 18 months.
If self-employed, your most recent federal income tax returns and/or your profit and loss statement.
For farmers and commercial fisherman, your federal income tax returns.
If you lost these records in the disaster, you should apply anyway and inform DES when you apply.
Can I apply for other disaster benefits if I apply for DUA?
Yes. You can apply for any other disaster benefits besides DUA.
How do I claim weekly DUA benefits?
The Weekly Request for Assistance (Form ETA 83) must be submitted for each week. These forms are mailed to you after your claim has been processed and approved.
How long can I collect DUA benefits?
The maximum amount of time allowed depends on the federally declared disaster period. Normally, the disaster period lasts up to six months. The federally declared disaster period begins on the Sunday after the date of the major disaster and ends 26 weeks after the date that the disaster was declared by the President.
How are DUA benefits calculated?
The DUA weekly benefit amount is computed in the same way that the State computes weekly benefit amounts for regular unemployment benefits. Wages paid by liable and non-liable employers for UI are used in calculating the weekly benefit amount.
Do I have to claim each week that I am unemployed in order to get payments?
Yes. If you are qualified, you need to claim benefits each week in order to get payments. Your eligibility for DUA will be determined on a weekly basis. You must continue to be unemployed and your unemployment must continue to be as a direct result of the disaster.
If I qualify or am eligible, how will I get DUA benefits?
Your weekly benefits will be paid by check and mailed to your address on file with DES.
As an employer, will my account be charged if my worker collects DUA?
No. DUA is not charged to your account if your workers collect benefits.
Where can I get more information about DUA?
Once the President of the United States declares a disaster, DES will establish a hotline telephone number and email address for affected workers. This information will be widely publicized to inform the public. Employers can call the employer call center for general information.
If I exhaust regular UI can I apply for DUA?
Yes. If you filed a regular UI claim as a result of a disaster and the disaster period is still in effect, you can apply for DUA once your regular unemployment benefits are exhausted.
What is an Employability Assessment Interview?
An Employability Assessment Interview (EAI) is a mandatory one-on-one, in-person meeting between an unemployed individual receiving unemployment insurance benefits and a workforce specialist at the local Division of Workforce Solutions (DWS) office. Unemployed individuals who are receiving unemployment insurance benefits and receive their FIRST unemployment benefit payment on or after March 1, 2014, are required to attend this scheduled meeting as a condition of continuing eligibility for receiving unemployment insurance. The meeting will serve as an opportunity for the individual to speak to a workforce specialist who can assist them with finding suitable employment in their region, have their work search documents reviewed, and provide their photographic ID.
When will I be notified of my interview?
The meeting will be scheduled within four weeks after your first payment. You will be notified by mail of the date, time, and location of the EAI. Please make sure that the Division of Employment Security has your current mailing address. This can be updated when you log in to our website.
What are my work search requirements?
You must be able to work, available for work and actively seeking work. You must be registered for work at www.NCWorks.gov. To be eligible for unemployment insurance benefits, a claimant must make valid job contacts with potential employers for EACH WEEK claimed. If you filed your claim on or after July 1, 2018, you must make a total of three (3) contacts with potential employers for each week claimed. If you filed your claim prior to July 1, 2018, you must make a total of five (5) contacts with potential employers for each week claimed. You must keep a written record of your work search and present the written record upon request by DWS.
How do I get a work search form?
What will be required when I arrive at the interview?
You must be registered for work at www.NCWorks.gov. If you do not have access to a computer, you may arrive an hour early and use the DWS office computer. You must bring your work search documents and a photo ID. Such forms of photo identification include a driver’s license, passport or other government-issued ID.
What happens if I don’t attend the interview?
Failure to attend this interview could result in a denial or delay of Unemployment Insurance benefits.
Why am I being investigated?
An audit of your UI claim indicated that you may have received benefits that you were not entitled to receive. An investigation is required to determine the accuracy of your UI benefit payments.
Where does the wage information come from for the investigation?
DES receives wage information from all past and current employers relevant to the time period in question.
What happens if I do not show up for the conference with the fraud investigator?
During a fraud investigation, you will be contacted to participate in a conference. If you are unable to come to the scheduled conference, you should contact the fraud investigator. In most cases, you may be allowed to submit a statement in writing. If you do not appear or provide a written statement, the case will be adjudicated and decided without your input.
What can happen if I am found to have committed fraud?
(1)	An overpayment of UI benefits will be established and you will be required to repay the overpaid amount in full. Any fraud overpayment occurring after October 1, 2013 will be assessed a 15% penalty.
(2) You will be disqualified from receiving benefits for a period of one year. If you have not repaid the fraudulent overpayment before filing another claim for UI benefits after the disqualification period ends, 100% of your weekly UI benefits will be applied toward your overpayment balance.
(3) DES may seek criminal prosecution and/or pursue civil court action against you.
Note: Any fraudulent overpayment occurring before December 1, 2012 can be prosecuted as a Class 1 Misdemeanor. Any fraudulent overpayment occurring after December 1, 2012 that exceeds $400.00 can be prosecuted as a felony.
Can I appeal a decision that found that I received fraudulent or non-fraudulent overpayments?
Yes. You have thirty (30) days to appeal a fraud or non-fraud determination. Your appeal must be in writing and submitted according to the instructions in the determination you received from DES.
Can I set up payment arrangements for my overpayment?
What happens if I do not repay my fraudulent overpayment?
1.	Your federal and state tax refunds will be intercepted until your overpayment is resolved.
2.	Any North Carolina lottery winnings will be intercepted.
3.	All future UI benefits may be intercepted until your overpayment is resolved.
4.	Intangible property and/or wages may be attached or garnished.
5.	DES may seek criminal prosecution and/or pursue civil court action against you.
6.	If you obtain employment in North Carolina State government, the overpayment may be recouped pursuant to G.S. §143-553.
How can I report UI fraud?
If you suspect that someone is committing fraud, you may report that information on the DES website or contact DES at 919-707-1338. You may remain anonymous if you choose. You may also report fraud, waste and/or abuse to the North Carolina Office of the State Auditor’s hotline by calling 1-800-730-8477.
An overpayment occurs when an individual receives more UI benefits than they were entitled to receive. Examples of overpayment situations include: unreported earnings, undisclosed separations, wage revisions, etc. A claims representative will be able to explain the circumstances surrounding the determination on your particular claim. You may contact a DES claims representative at 1-888-737-0259.
What types of overpayments exist?
Two types of UI overpayments exist: fraudulent and non-fraudulent. A fraudulent overpayment occurs when you knowingly provide false or misleading information to DES in order to receive benefits. If you are found to have received fraudulent overpayments, you will be disqualified from receiving UI benefits for one (1) year. Any fraudulent overpayment that occurred before December 1, 2012 can be prosecuted as a Class 1 misdemeanor. Any fraudulent overpayment occurring after December 1, 2012 that exceeds $400.00 can be prosecuted as a felony. A non-fraudulent overpayment occurs when you are at fault for an overpayment, but it was determined that there was no intent to falsify information. Non-fraudulent overpayments include administrative overpayments such as when you are overpaid as a result of an unintentional error on your part, the employer or DES.
Do I need to repay if my claim is reversed on appeal?
When a claimant receiving benefits has his/her claim reversed on appeal, the benefits received will be an overpayment subject to repayment to the Division. The Law requires all persons who have received benefits to which they are not entitled “for any reason” to be liable to repay the benefits received, including when decisions at any Division or judicial level have been reversed on appeal. G.S.§96-18(g)(2).
How do I repay an overpayment?
All overpayments must be repaid to DES. If you wish to avoid Tax offset, you can establish a repayment agreement with a DES recovery specialist by calling 919-707-1338. You also have the ability to pay your overpayment online by logging into Claimant Self Service from the DES home page. Please allow DES 2 business days for processing. If you continue to receive UI benefits while you have an overpayment balance, your weekly UI benefit amount will be reduced.
What can I do if I disagree with the overpayment determination?
You may file a written appeal of an overpayment determination. You have thirty (30) days from the date the overpayment determination is mailed to file an appeal. You may submit your appeal to the mailing address, fax or email address provided in the determination. An evidentiary hearing will be scheduled in your case. You will receive a hearing notice with instructions after your appeal is received.
What is a billing statement?
If you have an outstanding overpayment balance, you will receive a monthly statement that shows the current overpayment balance amount and the required monthly payment. If your weekly UI benefits are reduced, DES will still issue a monthly billing statement. You are expected to make payments until the balance of the overpayment is zero.
Why did you take my Federal and/or State income tax refund?
The Employment Security Law permits DES to garnish your federal income tax refund to collect any fraudulent overpayment that exists. DES may also garnish your State income tax refund to recoup any type of overpayment balance.
How can I make sure that DES doesn’t take my tax refund next year because I owe money?
In order to prevent interception of your state and/or federal tax refunds, you must repay your overpayment balance in full. If you cannot repay the balance in a lump sum, you may enter into a Standard Payment Agreement by contacting a DES recovery specialist at 919-707-1338. The Standard Payment Agreement must include a down payment. All additional payments must be received as scheduled.
How will I know which document to appeal?
Each decision issued by the North Carolina Department of Commerce, Division of Employment Security (“DES”), has an identifying name and/or number. When an appeals referee issues an Appeals Decision after conducting a hearing, the document is identified with a docket number located in the top right on the first page of the decision. For example, an appeals referee may issue Appeals Decision No. VII-A-12345. The Appeals Decision is mailed to each party to the case, and contains instructions for filing an appeal. The Appeals Decision is also accompanied by a yellow pamphlet that contains frequently asked questions and answers about filing an appeal of the Appeals Decision. See N.C. Gen. Stat. § 96-15(c).
What does it mean to “file” an appeal?
A document is filed on the date that the document is received. See 04 N.C. Admin. Code 24A .0106.
Who can file an appeal from an Appeals Decision?
An appeal must be filed by a party to the case who is requesting the Board of Review’s review of a decision that is adverse to that party. See 04 N.C. Admin. Code 24A .0105(35). An appeal can also be filed by an attorney representing a party, or an individual supervised by an attorney pursuant to N.C. Gen. Stat. § 96-17(b) and 04 N.C. Admin. Code 24A .0105(32).
What is the deadline for filing my appeal?
An appeal from an Appeals Decision must be filed within ten (10) days from the date the decision is mailed. The mailing date is found on the last page of the Appeals Decision. The date listed in the document that you are appealing controls the deadline for your appeal. If the appeal deadline falls on a weekend or a legal state holiday, the appeal period ends on the next work day. See N.C. Gen. Stat. § 96-15(c).
How should I send my appeal letter?
You must file your appeal by mail, fax, or email. Instructions for filing your appeal are included on the Appeals Decision. See 04 N.C. Admin. Code 24A .0104(l).
Where should I send my appeal letter?
Information about where to submit appeals can be found in 04 N.C. Admin. Code 24A .0104.
What should I do if someone tells me to file my appeal in a way that is different from the written instructions that I received with the Appeals Decision?
You are responsible for following the written instructions. Information that is provided to you in writing or contained in the Employment Security Law (Chapter 96 of the North Carolina General Statutes and Title 4, Chapter 24 of the North Carolina Administrative Code) cannot be overridden by something that someone told you. See 04 N.C. Admin. Code 24C .0102.
What happens if I do not file an appeal of the Appeals Decision?
If you do not file an appeal of the appeals referee’s decision within ten (10) days of the mailing date listed on the Appeals Decision, your appeal rights will expire and the decision will become final. See N.C. Gen. Stat. § 96-15(c).
Who reviews and decides appeals from the decisions made by appeals referees?
The North Carolina Department of Commerce, Board of Review (“Board of Review”) decides cases that are appealed from DES’s Appeals Section. The Board of Review is made up of three members who are appointed by the Governor and confirmed by the General Assembly. See N.C. Gen. Stat. §§ 96-15(e) and 96-15.3.
What should I say if I want to file an appeal of a decision that is not in my favor?
DES and the Board of Review cannot tell you what to say in your appeal. You may consult an attorney for legal advice. Your appeal must be in writing, and you must state your desire to appeal and explain the reasons that you disagree with the decision. There is no special form to file an appeal. Include the claimant’s social security number, the docket number of the Appeals Decision, and sign and date the appeal. If you are the employer, you must also include the name of your business and the name and title of the person filing the appeal on your behalf. See 04 N.C. Admin. Code 24C .0501.
Can I talk to the Board of Review members about my case?
No. It is improper and unethical for the Board of Review members to discuss cases with any party or witness. The Board of Review members will not discuss cases, and the Board of Review’s staff will not discuss the facts of your individual case with you. The Board of Review’s staff can assist with general procedural questions, and may be reached at 919-707-1610.
Can I testify again or add anything to the case?
New evidence or testimony will not be accepted while the Board of Review is reviewing your case. The Board of Review will make its decision based on the record of the hearing (e.g., testimony, recordings, and documents) that was presented before the appeals referee. If the Board of Review decides that another hearing is necessary, it will issue an order to DES’s Appeals Section to conduct another hearing. DES’s Appeals Section will schedule the hearing and provide written notice of the date, time, and location of the hearing to each party. See N.C. Gen. Stat. § 96-15(e).
Will the Board of Review give me another hearing if I file an appeal from an Appeals Decision?
Generally, no. In most cases, the Board of Review will review your written appeal letter and the record on appeal (e.g., testimony, recordings, and documents presented as evidence before the appeals referee). The Board of Review will also review written statements on points of law (whether the hearing was conducted in a way that met all legal and procedural requirements). The Board of Review’s decision will be based on its review.
Am I required to have legal representation to appeal an Appeals Decision?
You may, but are not required to have legal representation in administrative proceedings. Claimants or employers may file their own appeals and represent themselves (pro se) throughout the administrative appeal process, or have a legal representative represent them. If you wish to have a legal representative, you should obtain one before any administrative review. See 04 N.C. Admin. Code 24C .0504.
Who can be a legal representative?
A legal representative must be a licensed attorney, or a person supervised by a licensed attorney. See N.C. Gen. Stat. § 96-17(b) and Chapter 84 of the North Carolina General Statutes.
Where can I find an attorney?
You may call the North Carolina Bar Association’s Lawyer Referral Service at 800-662-7660, Legal Aid of North Carolina toll-free at (866) 219-5262, or check your local telephone directory.
Do I have to tell the Board of Review that I have a legal representative?
Notices or certification of representation must be in writing and provided to the Board of Review to become part of the official record. When you have a legal representative, all information required to be provided to you will only be sent to your legal representative, unless you make a written request to the Board of Review containing other instructions. See 04 N.C. Admin. Code 24C .0504.
What happens after I file an appeal of the Appeals Decision?
After your appeal of the Appeals Decision is filed, you will receive a letter acknowledging receipt of the appeal. The letter will also explain that you can submit written legal arguments and request to appear before the Board of Review to present oral arguments. The Appeals Clerk will also assemble the record of the hearing and forward it to the Board of Review for review and decision. See 04 N.C. Admin. Code 24C .0502.
How long will the Board of Review take to make a decision in my case?
The Board of Review makes every effort to review each case and issue a written decision within forty (40) days following the date that your appeal is filed. To be filed, a written appeal document must be received by the Appeals Clerk for the Board of Review.
If the Board of Review sends (remands) my case back for another hearing, will I receive benefits if the previous decision was in my favor?
Since the Appeals Decision was not set aside, the ruling in the Appeals Decision will continue to control the payment of benefits until a new Appeals Decision is issued.
Can I get a copy of the documents in the file?
Yes. If an appeal is filed and pending, you may submit a written request for a free copy of the documents in your case file. If there is not a pending appeal, a copy of the file documents may be provided for a fee. See N.C. Gen. Stat. §§ 96-4(x), 96-15(f), and 04 N.C. Admin. Code 24A .0205.
Can I get a copy of the recording of the hearing?
Yes. You may submit a written request for a free copy of the recording of your hearing. See N.C. Gen. Stat. §§ 96-4(x), 96-15(f), and 04 N.C. Admin. Code 24C .0502.
Can I get a transcript of the hearing?
Yes. You may submit a written request for a transcript of the hearing. A written transcript of your hearing may be provided for a fee. See N.C. Gen. Stat. §§ 96-4(x), 96-15(f), and 04 N.C. Admin. Code 24A .0205.
As a claimant, what should I do if my address has changed?
As an employer, what should I do if my address has changed?
Pursuant to 04 N.C. Admin. Code 24A .0102, you must immediately notify DES in writing (by mail, fax, or email) within 7 days after the effective date of the address change. Employers must send notice of a change in address: by mail to Tax Administration Section, ATTN: Address Change, Post Office Box 26504, Raleigh, North Carolina, 27611; fax to (919) 715-7194; or email to des.tax.customerservice@nccommerce.com. If you have an appeal pending, you should also notify the section handling your appeal.
Should I continue to file claims for benefits until all appeals have been decided?
Yes. If you are unemployed, you should continue to file your weekly certification until all appeals have been decided. Benefits will not be paid for weeks not claimed. See N.C. Gen. Stat. §§ 96-14.9 and 96-15(b)(2).
What happens after the Board of Review completes its review of my case?
The Board of Review will issue a written decision after reviewing the record of the case. The Board’s written decision is called a Higher Authority Decision (HAD). You will find the docket number at the top right on the first page of the HAD. For example, the Board of Review may issue Higher Authority Decision No. 16(UI)1234. The HAD may affirm, reverse, or modify the decision that was made by the Appeals Referee. The HAD may deny a party’s request for another hearing, dismiss the appeal if the appeal was not filed within the required time frame, or dismiss the appeal if the appealing party does not provide a clear, written statement explaining the reasons for appealing the Appeals Decision. The HAD may also order DES to hold another hearing, and will contain information about further appeal rights. See N.C. Gen. Stat. § 96-15(e) and 04 N.C. Admin. Code 24C .0506.
If I disagree with the Board of Review’s decision, can I take the case to court?
Yes. You may ask that a superior court judge review the case. A request for superior court review is called a petition for judicial review. You will have a chance to attend a hearing before the judge. See N.C. Gen. Stat. §§ 96-15(h) and (i). For more information about petitions in the superior court, see Judicial Review.
What happens if I do not file an appeal of the Board of Review’s decision?
If you do not file an appeal of the Higher Authority Decision within thirty (30) days of the mailing date on the HAD, your appeal rights will expire and the decision will become final.
Where can I get a copy of the Employment Security Law?
The Employment Security Law is found in Chapter 96 of the North Carolina General Statutes and in Title 4, Chapter 24 of the North Carolina Administrative Code. You can access a copy of the governing law on the DES website at des.nc.gov, General Assembly’s website at www.ncga.state.nc.us, or the Office of Administrative Hearings website at www.oah.state.nc.us/rules.
If I disagree with the Higher Authority Decision, may I request that a superior court judge review it?
Yes. A request for superior court review is called a petition for judicial review. The Appeals Rights section of the Higher Authority Decision will inform you of your right to seek judicial review.
How much time do I have to file an appeal in court?
You have thirty (30) days from the earlier of the mailing date or the date of notification of the Higher Authority Decision to file your appeal; however, if you were notified of the Higher Authority Decision by mail delivered by the United States Postal Service, three (3) extra days are added to the time you have for filing the appeal, for a total of thirty-three (33) days.
How do I file an appeal in superior court?
You must file the petition for judicial review in the Office of the Clerk of Superior Court in the county where you live or have your place of business. If you live or conduct business out-of-state, you must file the appeal in the Office of the Clerk of Court in Wake County in Raleigh, North Carolina, or in the North Carolina county where the controversy arose. You may be required to pay a filing fee. If you fail to follow procedures, your case may be dismissed. You may also choose to seek legal representation.
Do I have to provide a copy of my appeal to anyone other than the Clerk of Court?
Yes. Within ten (10) days after filing your appeal, you must serve copies of your appeal, either in person or by certified mail (return receipt requested), to the DES process agent listed in the Higher Authority Decision and all parties to the DES proceeding or their legal representatives whose names and addresses appear in the caption of the Higher Authority Decision.
Who are the parties in the court proceedings?
Parties to the court proceedings are claimants, employers and DES.
Who pays the court filing fees?
Court filing fees are paid by the party who filed the appeal in superior court.
If I don’t follow the procedures for filing my appeal in court, what will happen?
Your appeal may be dismissed if you fail to follow the proper procedures for filing your appeal in superior court. Instructions can be found under the “Appeal Rights” section in the Higher Authority Decision. You should also seek help from a licensed attorney.
If I receive a petition for judicial review, should I participate in the judicial review proceedings?
You should participate in the proceedings to protect your interests. You are not a party to the judicial review proceedings unless you inform the superior court in writing that you desire to be a party. You must notify the court within ten (10) days after receiving the petition for judicial review, or you may file a motion to intervene pursuant to G.S. §1A-1, Rule 24.
What happens if I do not notify the court or file a motion to intervene in a judicial review proceeding?
You will not be a party to the judicial review proceedings. The case will proceed without your input, and the judge will make a decision in the case. If you are the claimant and the judge reverses the Higher Authority Decision that was in your favor, you may have to repay the UI benefits that you received. If you are the employer and the judge reverses the Higher Authority Decision that was in your favor, your UI tax account may be charged for benefits paid to the claimant as a result of the decision. You likely will not have the right to file an appeal from the decision if you were not a party to the case.
What happens if I am being paid unemployment benefits and I lose the appeal?
For claims filed June 30, 2013 and after, claimants are subject to repayment of benefits received from any administrative or judicial decision that is later reversed on appeal.
Should I continue to file my weekly certification while waiting for the court’s decision on my appeal?
Yes. As long as you are unemployed, you should continue to file your weekly claim until all appeals have been decided. Benefits will not be paid for weeks not claimed. NOTE: For claims filed June 30, 2013 and after, claimants are subject to repayment of benefits received from any administrative or judicial decision that is later reversed on appeal.
Do I need legal representation in superior court?
Representation in judicial proceedings must comply with Gen. Stat. ch. 84 and the North Carolina State Bar Rules. DES employees cannot assist or furnish guidance or otherwise assist you in this process. If you do not know the proper procedures to follow, you may contact the Superior Court Clerk of Court or seek help from a licensed attorney.
What is the National Directory of New Hires?
The National Directory of New Hires (NDNH) provides employment and unemployment insurance information to enable state child support agencies to be more effective in locating noncustodial parents and establishing and enforcing child support orders. DES cross references its UI benefits information with the NDNH database to identify individuals who may have returned to work but continue to file for UI benefits.
Why did I receive a New Hire/Recall Confirmation Notice?
Employers are required to report all newly hired or re-hired individuals to NDNH. DES has cross-matched its records with NDNH and determined that you have filed for UI benefits after the date that an employer has reported that you began working.
What will happen if I fail to respond to my New Hire/Recall Confirmation Notice?
The notice requires that you respond within seven (7) days from the date of the notice. If you fail to respond by the requested deadline, your benefits will be interrupted.
How do I respond to a New Hire/Recall Confirmation Notice?
Contacting a New Hire Consultant at 1-888-737-0259 or 919-707-1225 to provide the requested information.
Completing the form and faxing it to 919-715-1112.
Why have I received multiple New Hire/Recall Confirmation Notices?
You may have received multiple notices for a variety reasons, including that your employer submitted your information to NDNH with different start dates, multiple employers have each reported your hire to NDNH, or you were recently re-hired. If you receive multiple notices, complete each as accurately as possible and submit to DES by the requested deadline.
Trade Adjustment Assistance (TAA) provides assistance to individuals who have been laid off due to the shift of production and/or import of articles/services from other countries. The goal of TAA is to assist workers in returning to employment through the services of the program. North Carolina’s TAA program is administered by the Division of Workforce Solutions (DWS).
What is Trade Readjustment Allowance?
Trade Readjustment Allowance (TRA) is one benefit of the TAA program which provides income support through weekly benefits. TRA benefits are subject to federal time and guideline restrictions.
How can I qualify for TRA benefits?
You must be laid off from a trade-affected employer that is covered under a petition issued by the US Department of Labor. You must have worked for the employer at least 26 weeks in one year prior to separation and earned at least $30.00 in each of those weeks. In addition, certain critical deadlines must be met for enrollment in approved training.
How are TRA benefits calculated?
TRA benefits are based on the same wages that are used to establish your UI claim. The weekly benefit amount will be the same as your UI claim.
When can I file for TRA benefits?
A TRA claim should be filed at the same time you file your regular UI claim with DES. The TRA benefits will be paid after the exhaustion of all UI benefits.
Are TRA benefits paid weekly?
Yes. TRA benefits are paid weekly.
If I qualify for TRA benefits, how will they be paid?
Yes. TRA benefits are taxable.
What is a waiver, and must I have a waiver to receive TRA benefits?
If you are unable to meet the training deadline, a waiver may be issued for certain conditions. This waiver is required for eligibility to entitlement of TRA. DWS may issue a waiver if you are not enrolled in training by the established deadline.
What is the duration of a waiver and how many waivers are allowed?
A waiver is good for 30 days and no more than 6 waivers should be issued.
Are reviews required to continue receiving TRA benefits?
Yes. Reviews are required every four (4) weeks to monitor training attendance and continued eligibility for TRA.
If denied TRA benefits, can I appeal the decision?
Yes. You may submit a written appeal by mail, facsimile or email to the address contained in the determination.
How do I get a copy of my TRA monetary determination?
A copy of your monetary determination will be mailed to you approximately 10 days after your TRA claim is filed.
Am I required to do a work search to receive TRA benefits?
You are required to search for work until you enter training. After entering training, training attendance verification is required.
If I qualify for TRA benefits, am I required to do a weekly certification?
Yes. A weekly certification is required for each benefit week.
How does DES calculate my weekly benefit amount if I find a part-time job while receiving TRA benefits?
You must always report your gross earnings for any work performed during any week you claim benefits. Each claim has an earnings allowance. Your earning allowance is the amount of money you can earn without reducing your weekly benefit amount. If you find a part-time job while receiving TRA benefits, you may earn up to your weekly earning allowance without affecting your benefits. Earnings over this amount are deducted dollar-for-dollar from your weekly benefit amount.
Direct Deposit into your bank account.
Direct Deposit of payment into your bank account is a quick and safe method. To enroll you must Sign up for Direct Deposit using our interactive link or complete and return the Tax Withholding and Direct Deposit form which you will be mailed after your new claim is processed. If you sign up for Direct Deposit online, you do not need to notify us by returning the information through the mail.
If you do nothing you will automatically receive a DES Debit Card in the mail.
This card will need to be activated before it can be used.
Register for work with NCWorks Online (NC residents).
North Carolina residents must register for work with NCWorks Online by visiting www.NCWorks.gov and creating an online account. Click on the 'Not Registered?' link and then select 'Individual' under Option 3 -Create a User Account. The website will then guide you through the steps to complete your account setup. If you've previously registered and it has been more than 90 days since you have logged in to the website, you must visit NCWorks.gov and verify your information in order to reactivate your account.
If you fail to register for work at www.NCWorks.gov by not setting up an NCWorks Online account, or not maintaining an active account, your benefits may be delayed or denied.
If you live outside of North Carolina, you must register for work in your state of residence.
Begin documenting your work search efforts immediately.
You must keep a written record of all work search contacts for review by DES. Your work search contacts may be recorded on Form NCUI 506E, Form NCUI 506E, Work Search Record* (or other paper ifyou are unable to download the form). Regardless of the form, you must document the information listed below for each of your contacts for each week that you claim. Keep all work search records after you stop filing and go back to full time work. Retain these records for five years after your claim has ended.
You may search for work in person, through resume submission, with your union, or through the internet. Email confirmations from any internet searches should be retained. If you use a blind ad (ad from a newspaper), please include a copy with your record. If you use a recruiter, please list the name of the recruiter's agent and not the individual recruiter. Do not repeat contacts. Contact with the same employer is only allowed when applying for different positions.
*NCUI506E is available for download as a Word document or a PDF file. If your computer does not have a reader installed, Adobe Acrobat Reader can be downloaded for free. Please follow the download instructions at Adobe's website.
File your weekly certification as soon as possible after each week for which you wish to claim unemployment.
If you attempt to file your weekly certification more than fourteen (14) days after the week ending date, you will be required to reopen your claim and serve a waiting period week. N.C. Unemployment benefits are claimed on a calendar week basis (week begins on Sunday and ends on Saturday). You must file your weekly certification within fourteen (14) days from the Saturday of the week that you are claiming.
Your claim is effective on the Sunday of the week in which you filed a new or reopened claim ( Example: If you filed on Sunday, your claim is effective that day. If you filed on Tuesday, your claim is effective the prior Sunday ). Your first weekly certification will be for the 7 day period ending midnight of the first Saturday after the effective date. DES encourages you to file online. To file your weekly certification online, simply go to des.nc.gov, select File Weekly Certification, log-in with your User ID (Social Security Number) and PIN, and follow the simple instructions on each page.
If you cannot file your weekly certification online, you may file your weekly certification by calling l-888-372-3453. This is a Voice Automated System which allows you to answer questions over the phone.
Secure access to your account information, including name and address, claim dates, benefit amounts and deductions.
Secure access to benefit payment information, including payment dates and amounts actually paid to you.
View Current and Past Appeals Hearing information, including date and time of hearing.
Download forms, informational documents and software.
View form 1099-G Secure access to the same information as on the 1099-G tax form provided if you received unemployment benefits last year.
Register to Vote If you would like to register to vote, visit the North Carolina Board of Elections website and download the Voter Registration Form (NC Voter Registration Application). You may also visit your local Division of Workforce Solutions Career Center for a copy of the form. After completion, mail your originally signed form to your county board of elections. Visit NC Map NC Map to locate the mailing address.
Unfortunately, your application for benefits cannot be processed until you have spoken to a claims specialist.
You must contact the DES Customer Call Center to complete the filing process.
Pen and paper for taking notes and instructions.
Information concerning anything which restricts your ability to work or availability for work, including: school attendance, current employment, lack of transportation, shift restriction, health conditions and physical limitations.
If you received a separation payment from your last job: the gross amount and type of pay.
If you are not a citizen: your alien registration number.
If discharged from military service in the past 18 months: the Member 4 copy of your DD214.
If employed by the U.S. government in the past 18 months: your SF8 and SF50.
If you have worked outside of North Carolina in the past 18 months (excluding military service and U.S. government): the name and address of the employer, dates worked, and total wages earned.
If you receive a pension from an employer you worked for in the past 18 months: your pension amount and effective date.
Register for work with NCWorks Online (North Carolina residents).
You must keep a written record of all work search contacts for review by DES. Your work search contacts may be recorded on Form NCUI 506E, Form NCUI 506E, Work Search Record* (or other paper if you are unable to download the form). Regardless of the form, you must document the information listed below for each of your contacts for each week that you claim. Keep all work search records after you stop filing and go back to full time work. Retain these records for five years after your claim has ended.
You may search for work in person, through resume submission, with your union, or through the internet. Email confirmations from any internet searches should be retained. The telephone is not an acceptable work search method. If you use a blind ad (ad from a newspaper), please include a copy with your record. If you use a recruiter, please list the name of the recruiter's agent and not the individual recruiter. Do not repeat contacts. Contact with the same employer is only allowed when applying for different positions. See worksearch guidelines for more details.
Adequacy is the process by which employers’ responses to Requests for Separation Information (Form NCUI 500AB) are evaluated to determine whether an employer has established a pattern of failing to respond timely or adequately. A timely response is one that is received by the Division by the Response Due Date listed on the form. The due date will be fourteen (14) calendar days from the date of initial mailing to the employer. An adequate response is one that contains sufficient facts to allow the Division to make a correct initial determination under the law. An employer who establishes a pattern of failing to respond timely or adequately may not be relieved of charges resulting from erroneous benefit payments.
How is a pattern established?
An employer establishes a pattern of failing to respond timely or adequately to Requests for Separation Information (Form NCUI 500AB) if that employer fails to respond timely or adequately to two (2) or two percent (2%), whichever is greater, of the total requests made to that employer during the reporting cycle. The reporting cycle begins August 1st each year and ends July 31st of the following year. An employer who establishes a pattern will receive an Adequacy Threshold Determination.
When will my account be affected?
Simply establishing a pattern of failing to respond timely or adequately to Requests for Separation Information (Form NCUI 500AB) during the reporting cycle will not affect your account. Your account will not be affected unless you have established a pattern during the reporting cycle and have a subsequent untimely or inadequate response during a corresponding charging cycle that results in an improper payment being released to the claimant. The corresponding charging cycles are the four calendar quarters following the prior reporting cycle.
How will my account be affected?
An employer who establishes a pattern of failing to respond timely or adequately to Requests for Separation Information (Form NCUI 500AB) during the reporting cycle, will be subject to penalties for untimely or inadequate responses during each corresponding charging cycle. If, during a corresponding charging cycle, the Division initially rules in the claimant’s favor and benefits are paid out and charged against the employer’s account on a claim where the employer fails to respond timely or adequately to a Response for Separation Information, and that determination subsequently is reversed in the employer’s favor on appeal, the employer will not be relieved of these charges. The benefits paid out prior to the reversal of the decision on appeal will be deemed improper payments. An employer who is penalized will receive an Adequacy Penalty Determination and the corresponding charges also will be reflected on the employer’s quarterly and annual charging statements.
How can establishing a pattern be prevented?
The simplest way to avoid establishing a pattern and subsequently being assessed any penalties is by responding timely and adequately to all Requests for Separation Information (Form 500AB). A timely response is one received within the 14-day period listed on the Request for Separation Information. An adequate response is one that sufficiently satisfies the request and provides enough facts for DES to make a correct legal determination without having to contact the employer to obtain additional information. This may include providing copies of relevant handbooks, policies, warnings, recordings, documents, or other information.
If a pattern has been established, how can penalties be avoided?
When a pattern has been established, penalties can be avoided during each corresponding charging cycle by responding timely and adequately to all Requests for Separation Information (Form 500AB). At the same time, these responses will be evaluated as part of the next reporting cycle, which in turn will determine whether the employer has again established a pattern that could result in charges during the corresponding charging cycles.
How can a Threshold Determination be contested?
The request must contain the employer’s name, address, and account number; the name, address, and title of the person making the request; and a statement of the reason for the request. The protest must be filed within 15 days of the date that the determination was mailed to the employer. The Benefit Charging Unit will review the request and issue a written determination. There is no further right of appeal from this determination.
How can a penalty determination be contested?
The request must contain the employer’s name, address, and account number, the name, address, and title of the person making the request, and a statement of the reason for the request. The protest must be filed within 15 days of the date that the determination was mailed to the employer. The Benefit Charging Unit will review the request and issue a written determination. An employer may appeal an unfavorable determination to the Board of Review. Appeals must be filed with the Benefit Charging Unit using one of the methods listed above within 15 days of the date that the determination was mailed to the employer.
How do I setup a user account to conduct business online?
If you already have an account with us, select the Sign-up link presented top right on the DES website. Follow the instructions to setup a user account for online services. NOTE – you will need your seven (7) digit UI Tax Account Number or six (6) digit Remitter Number, and PIN. If you have lost your PIN contact us at 919-707-1150.
Employers - Click here and follow the instructions to apply for a UI Tax Account Number.
Remitters - Call 919-707-1191 to apply for a Remitter Account Number.
IMPORTANT NOTE: If you’re a Remitter, you only need to apply for a Remitter Account Number if you report tax and wage data or file claims data for employers with employees in North Carolina.
For further information, please visit the other FAQ questions and topics listed on this page.
Click on the Sign in link presented top left and use the ‘Forgot/Reset password’ option provided.
You need to Sign in to the website and select the ‘Account Settings’ presented top left.
How will the user activate their new user account?
After the new account is created, an email is sent to the user’s email address provided during account creation. The email contains a link that must be selected to activate the account. The email link is valid for only one hour. The user can now sign in to the website using their new credentials. This sign in will also provide access to the SCUBI portal.
Can a Remitter create a new user account?
The Remitter will establish an account the same way a user does. Remitters will need to select the applicable service type that applies to them. A remitter can submit information for either tax purposes or claims purposes, not both. The Administrator is responsible for editing or deleting other users (including remitters) as necessary to keep their account current.
What if I wait longer than one hour to activate the account?
An error message will occur, and the user will automatically receive another email with another link to activate their account.
Who do I contact if I need assistance setting up my account, or if I’ve locked myself out of the account?
Please contact the Employer Call Center (ECC) at 919-707-1150. Select option three from the menu for assistance.
Who will be assigned as the administrator for the account when I change my sign-in information?
The first user who creates a new sign-in will automatically be set up as the account administrator.
Will I be signed out automatically for inactivity while on the website?
Yes, users not submitting any data or accessing pages from the home-screen (inactivity) will be locked out after sixty (60) minutes and will need to sign back in.
Can I select additional administrators for the account?
Yes. The business administrator can select additional administrators and access by going directly to the business approval screen and completing the information under “user details.” This is the same location where an administrator can manage a change in status on an account, approve or deny a user account, activate a user account, and suspend and/or terminate a user account.
What happens if the user provides a bad password during sign in?
The user will see a message stating that their credentials are incorrect. They will also have the ability to click on: Forgot Password – which is a link to assist the user in re-setting the password. Users can always contact the ECC for assistance.
Can my account become locked after repeated attempts to sign in with an incorrect password?
Yes, the user will be provided five (5) attempts to sign-in with the correct password. The number of attempts can occur all at once or over a period of time. The system will keep count of the sign-in attempts and reset the counter back to zero, once the correct information is entered into the system.
Will the user see a message if the account is locked?
Yes, the user will see a message informing them that the account is locked and to call the Employer Call Center (ECC) for assistance. The ECC will utilize the admin screen to assist the user.
An error message will occur, and the user will receive another email with another link to activate their account.
– Please contact the Customer Call Center (CCC) at 888-737-0259. Select option three from the menu for assistance.
What is unemployment insurance tax?
Unemployment insurance (UI) tax is a tax on employer payrolls paid by employers from which unemployment benefits are paid to qualified unemployed workers. Unemployment tax is not deducted from employee wages. Unemployment tax payments made by employers are transferred to the Unemployment Insurance Trust Fund in Washington, D.C. Each year a prorated share of the interest earned on this trust fund is added back to the account of each North Carolina employer having a credit experience rating balance.
Who is liable for unemployment tax?
An employee leasing company or temporary help company that, under contract, supplies individuals to perform services for clients or customers.
Any Indian Tribe as defined in FUTA.
How do I apply for a North Carolina unemployment tax number?
The Employment Security Law of North Carolina requires each employer to submit true and accurate information for determining liability by completing an Employer Status Report (Form NCUI 604) for a determination of liable status. You can apply for an UI Tax Account Number online and receive a quick determination. Or, you can download Form NCUI 604 to print, fill out, and mail to DES. Employers will receive a PIN number in the mail after an account number has been assigned. You can use the PIN to conduct business online with DES and monitor your account.
Each employer is also required to notify DES when changes in status occur such as changes in ownership, changes of address, when the business closes or ceases to operate, or when a closed or inactive business begins to operate again. You can fill out a Change in Status Report (Form NCUI 101-A ) online or, if you prefer, you can download Form NCUI 101-A to print, fill out, and mail to DES.
If you have further questions regarding liability under the Employment Security Law, please email des.tax.customerservice@nccommerce.com or call 919-707-1150.
For an employer’s contribution rate to be reduced below the standard rate for any calendar year, its account must be subject to being charged with benefits for at least 12 calendar months ending July 31 or its liability must extend over a period of all or part of two consecutive calendar years.
Employers receive credit for tax payments posted to their account. These credits are used to determine the base rate from which the tax rates for all contributory North Carolina employers are assigned on an annual basis. August 1 is the computation date for employer contribution rates.
What are experience rating accounts?
North Carolina’s UI tax rates are determined under an experience rating system. Once an employer is eligible to receive a reduced tax rate, the tax rate is determined annually based on experience. Experience rating is affected by payroll, tax paid, timeliness of payments and UI benefits charged against the employer’s account. Based on economic conditions, an employer’s tax rate could be as low as 0.060% or as high as 5.760%.
Each employer's payroll for the last three (3) fiscal years as of July 31 of the current year is divided into the applicable credit or debit balance to yield a ratio. This ratio is multiplied by sixty-eight hundredths (0.68) to yield the Employer's Reserve Ratio Percentage (ERRP). Refer to the rate formulas below for information to calculate the UI tax rate, which does not include the 20% surtax for the Unemployment Insurance Reserve Fund.
In November of each year, active employers will be mailed an Unemployment Tax Rate Assignment (Form NCUI 104), which shows the calculation of the tax rate for the succeeding calendar year. Experience rating accounts are maintained for rating purposes only. This statement requires no payment, nor can it be used to pay tax due. The tax rate shown on the Unemployment Tax Rate Assignment (Form NCUI 104) becomes final unless protested in writing prior to May 1 of the following year.
Employers may make a voluntary contribution to reduce the tax rate. Voluntary contributions must be made within 30 days following the date that the Unemployment Tax Rate Assignment (Form NCUI 104) was mailed.
Log in to your account to view your tax rate and benefit charge information and to calculate a voluntary contribution.
If timely voluntary contributions are made, will another Unemployment Tax Rate Assignment (Form NCUI 104) be sent?
No. A written notice will provide you with confirmation of your new tax rate, but you will not receive another detailed summary of your account. However, the summary you receive the following year will reflect the voluntary contributions you made.
Are all employers treated the same with regard to tax rate assignment?
Tax rates are assigned to all subject employers using the same experience rating formula. The base rate in effect for a given year is determined by the solvency of the Unemployment Insurance Trust Fund as shown above.
How can the rate increase, even if there are no benefit charges?
The tax rate is affected by payroll, tax paid, timeliness of payments and UI benefits charged against the employer’s account, and the base rate in effect for the tax year. These are all factors that can potentially cause an increase in your assigned rate.
When is a twenty percent (20%) surtax for the Unemployment Insurance Reserve Fund being imposed?
A 20% surtax is imposed upon contributions in a calendar year when the amount in the Unemployment Insurance Trust Fund does not equal or exceed one billion ($1,000,000,000) in accordance with G.S. §96-9.7(b).
How will this affect my tax rate?
Your rate will increase by approximately 20% if the Trust Fund does not equal or exceed one billion ($1,000,000,000). The rate you are assigned will be the combined or composite rate.
Is this surcharge FUTA certified?
The surtax for the Unemployment Insurance Reserve Fund is not FUTA certified; when the surtax is imposed DES will only certify .8333 (83.33%) of the total taxes paid. If the surtax is not imposed DES will certify 100.00% of the total taxes paid.
Will all employers be affected?
The surtax for the Unemployment Insurance Reserve Fund applies to all employers who are paying UI contributions based upon payroll.
Can the tax rate be protested?
Written protests must be postmarked between the date the statement is mailed and May 1st of the year to which the tax rate applies. A valid protest must be signed by an owner, partner, or corporate officer, not a third party. An example of a valid protest is one in which an error has been found in the figures used to calculate the tax rate.
What records must an employer keep for unemployment insurance tax purposes?
The employee's name and social security number.
The beginning and ending dates worked.
The amount of wages paid.
All other payments made to the employee including vacation pay, tips and the reasonable value of board and lodging or other remuneration for services.
Records must be maintained for at least five (5) years and be available for inspection by authorized personnel of DES.
How are wages reported and taxes paid?
The Employer's Quarterly Tax and Wage Report (Form NCUI 101) is used to report wage and tax information. Liable employers will need to file the report online, download a blank Employer's Quarterly Tax and Wage Report (Form NCUI 101) from our website, or contact the Employer Call Center at 919-707-1150 to request that a blank form be mailed to them. The Employer's Quarterly Tax and Wage Report (Form NCUI 101) data can also be submitted on magnetic media.
Employers are required to file a report for each quarter, beginning with the quarter in which employment begins. Tax must be paid on each employee's wages up to the taxable wage base for each calendar year. Quarterly wages must be reported for each employee by name and social security number. Correct and complete social security numbers are required to properly record wages.
Both tax and reported wages are due by the last day of the month following the end of each quarter. NOTE: Failure to receive a report form from DES does not relieve employers of the responsibility to file. If the form is lost or damaged or if additional forms are needed, contact the Employer Call Center at 919-707-1150.
A report must be submitted even if the employer has no employees for a quarter. If employment has ended and is not expected to begin again in the near future, a request for inactive status should be made on the Change in Status Report (Form NCUI 101-A ). This form can be filed online or can be downloaded.
Tax payments can be made online via e-check and credit card. DES also accepts ACH credit payments initiated through your financial institution. For more information about ACH credit payments, contact the Employer Call Center at 919-707-1150. If the amount of tax due is less than $5.00, no payment is required but a report must be submitted.
If the tax report is filed online or on magnetic media and payment is made by paper check, download and print a Payment Voucher form to submit with the check. NOTE: To avoid duplication, do not mail the payment with a copy of the electronically filed return.
If a paper return is filed and payment is made by paper check or money order, the payment should be sent with the report to ensure proper credit.
The postmark date determines timeliness. Metered mail is not proof of timeliness.
Failure to timely file quarterly reports or make payments (when due) will result in penalty charges for late filing and/or late payment, and/or interest on the amount of tax due. The late filing penalty is 5% of the amount of tax due per month, or portion thereof, to a maximum of 25%. The late payment penalty is 10% of the amount of tax due. Interest is charged at the rate set forth in G.S. §105-241.1(i) and is subject to change semi-annually.
Use the table below to calculate the interest due on delinquent unemployment insurance taxes. Determine the interest rate applicable to the delinquent period(s). Multiply the amount of tax due by the interest rate for each month, or portion thereof, from the due date to the date paid.
How are SUTA tax payments reported to the Internal Revenue Service?
Each year, DES certifies the tax rate, amount of taxable wages, and amount of tax paid by each employer in the prior calendar year to the Internal Revenue Service (IRS). This data is matched with the data reported by the employer on the Employer’s Federal Unemployment (FUTA) Tax Return (IRS Form 940) filed with the Internal Revenue Service.
NOTE: Only 83.33% of the tax paid for any year in which the surtax for the Unemployment Insurance Reserve Fund is in effect will be certified. Also, the tax rate certified will be the UI tax rate and not the composite tax rate. If the surtax is not imposed DES will certify 100.00% of the total taxes paid.
If a discrepancy is found, the IRS will notify the employer by letter. The employer must resolve the discrepancy by correcting IRS Form 940 or obtaining a corrected certification from the State if the State credits are found to be incorrect.
An Employer Account Abstract (Form 940-C) will be mailed to the employer's address of record. This form contains the re-certification information requested. A copy of the form should be attached to the letter of assessment and returned to the IRS.
How do I make corrections to previously filed tax reports?
If an employer finds that an error was made in a quarterly report after the report has been filed, an adjustment can be made online or on the Adjustment to Employer Quarterly Report (Form NCUI-685).
What are excess wages and how are they calculated?
Item 3 (LESS: EXCESS WAGES) on the Employer's Quarterly Tax and Wage Report instructs employers to enter the amount of wages paid during the quarter that is in excess of the applicable North Carolina taxable wage base.
NOTE: If you file your return online, the excess wages will automatically be calculated for you.
Example (for illustration purposes only): An employer reports one employee who earns $6,000 per quarter. The taxable wage base for the illustrated year is $20,400.
Excess wages are verified annually by an automated Excess Wage Audit System. If a discrepancy is found, the employer is notified of the probable cause of the discrepancy (if the cause can be determined) and billed if additional tax is due. If excess wages were underreported, a refund will be issued if the amount to be refunded is $5.00 or more.
How to calculate Excess Wage Information for Multi-State Employers?
Employers are allowed to use wages reported to other states for employees also reported to North Carolina in the computation of excess wages. Using only the North Carolina wages, the employer's excess wages may appear incorrect. In these situations, the employer is asked to supply DES with proof that tax has been paid on the correct wages in another state(s).
When wages are paid in another state(s), excess wages are computed by quarter using wages paid in the other state(s) during the quarter before using wages paid in North Carolina to meet the taxable wage base. Only wages paid up to the taxable wage base in each state can be used to meet the taxable wage base in North Carolina.
Below are examples depicting the computation of excess wages for a single employee earning wages in multiple states.
These services are only supplied to agents who have a power-of-attorney on file with DES for each employer for which data is requested. Matters involving a power-of-attorney must comply with Gen. Stat. ch. 32A.
How do I verify my tax rates?
The tax rate reporting program can be run at any time during a calendar year to report the current year tax rates only.
For more information, please contact DES.
How do I verify my account numbers?
DES has a utility program that will match an employer's Federal Identification Number (EIN) to a North Carolina reporting number.
Download the Specifications for Automated Account Number Verification Program.
DES accepts CDs in the ESC, MMREF, and ICESA formats.
The Employer's Quarterly Tax and Wage Report (Form NCUI 101) must be submitted for each employer account number for which wage data is submitted unless the tax report data is embedded in the wage file.
Payment must also be submitted if due. Payment can be made online via credit card, or e-check. Payment may also be made via ACH credit or paper check or money order.
Magnetic media must be submitted by the due date for the quarter to which the wages apply.
Magnetic media should be accompanied by a completed Magnetic Media Transmittal Form.
All magnetic media must have an external label which contains, at a minimum, the Remitter Number or account number (if for a single employer) and the Quarter/Year for which the filing is being submitted. Should more than one media be required for the submittal, a volume number should be included on the external label (e.g., 1 of 3, 2 of 3, etc.).
CDs will not be returned.
The DES record layout may be used for CDs. Text files must be used for the DES layout.
The Federal record layout is the MMREF format for CDs. The Federal record layout is taken directly from the Social Security Publication, Magnetic Media Reporting and Electronic Filing (MMREF). Only those records and fields required by NC are included in the publication, Quarterly Tax and Wage Reporting - Specifications and Record Layouts for Magnetic and Electronic Filing. NC will read data from only those fields in the Code RE and RS. Refer to the Magnetic Media Reporting and Electronic Filing for valid entries for other fields and records if you are submitting the complete Federal format; otherwise, all other locations in the Code RE and RS records should be filled with spaces.
The ICESA record layout may be used for CDs.
The ICESA record layout is taken directly from the ICESA publication "ICESA Format." Only those records and fields required by NC are included in the publication, Quarterly Wage Reporting - Specifications and Record Layouts for Magnetic and Electronic Filing. NC will read data from only those fields in the Code E and S records as indicated under the "ICESA Format" section of the handbook. Refer to the "ICESA Format" for valid entries for other fields and records if you are submitting the complete ICESA format; otherwise, all other locations in the E and S records should be filled with spaces.
The data reported on CD must be a non-delimited ASCII text file with carriage return and line feed characters at the end of each record and a standard end-of-file.
The file name of the wage file contained on the media should be entered on the transmittal. If multiple files are included on the media, all file names must be listed on the transmittal.
What is Unemployment Insurance (UI) Fraud?
How do I file a claim for unemployment insurance benefits?
1-877-841-9617. Either method is available 24 hours a day, seven days a week.
What will the information I provide be used for?
Wage information and other confidential unemployment compensation information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual's eligibility for other government programs. 20 C.F.R. § 603.11(b).
When should I file a claim for UI benefits?
You should file a claim for benefits if you have become unemployed through no fault of your own, you are willing to register for work and actively seek employment, and you are able and available to work if any work is offered to you. NOTE: If you are still employed, but are temporarily laid off due to a decrease in workload, your employer may file an attached claim on your behalf. Attached claims do not require that you register for work or actively seek work. If your employer refuses to file an attached claim on your behalf, you must file your own claim and meet all eligibility requirements.
What are the requirements for filing a valid claim?
You must have worked in employment subject to UI tax (known as covered employment) and received wages in at least two (2) quarters of your base period. You must also have been paid wages totaling at least six (6) times the average weekly insured wage during your base period. The exact amount of benefits and the duration of those benefits cannot be determined until you actually file your claim for benefits. You may use the Benefit Calculator to estimate your potential UI benefits.
Your base period is the time frame used to determine whether you are monetarily eligible to receive unemployment payments. It normally includes the first four of the last five completed calendar quarters.
What is an alternative base period?
If you lack enough base period wages, DES may use an alternative base period to determine whether you are eligible for UI benefits. The alternative base period consists of the last four completed calendar quarters immediately before the first day of your benefit year.
Your benefit year is the 52-week period from the date you register for work and first file a valid claim. If you are still attached to your employer’s payroll, your benefit year begins on the Sunday before your payroll week ends. If you are not attached to an employer’s payroll, your benefit year begins on the Sunday of the calendar week that you file a valid claim and register for work.
What is the average weekly insured wage?
The average weekly insured wage is calculated by dividing the total wages reported by all covered employers for a calendar year by the average monthly number of employees during that year and dividing that number by 52.
What is the difference between eligibility and qualification?
Eligibility involves working and earning enough money within your base period to establish a claim for benefits, and meeting the requirements of searching for work and being able and available for work. Eligibility is determined weekly. Ineligibility is a postponement of benefits until you meet the weekly requirements. Qualification involves being separated from work through no fault of your own. Disqualification is a loss of benefits. It is possible to be eligible and disqualified for benefits. It is also possible to be ineligible and qualified for benefits. You must be both qualified and eligible to receive benefits.
The issue disqualifies you from receiving a portion or all of your UI benefits.
The issue does not disqualify you from receiving UI benefits.
The issue is determined to be set in error, thus it is simply removed from the claim.
If you have an issue on your UI claim, while awaiting a resolution, you should continue to file your weekly certifications.
Who is the last employer?
When a new claim is filed, your last employer is the last employer for whom you worked in covered employment (employment subject to UI tax) for an indefinite period, or for more than 30 days before your separation, regardless of whether work was performed each day.
Who is a base period employer?
Your base period employer is any covered employer (employer subject to UI tax) who reported wages for you during the base period of your claim. All base period employers are potentially responsible for a proportional share of charges based on the percentage of benefits reported for you during your base period.
What is a waiting period week?
Your waiting period week is the first eligible week for benefits under each claim filed. You must serve a waiting period week for each claim filed. You will never receive payment for this first week, but it must be claimed to be counted. It does not mean you should wait a week before filing a UI claim.
Wages are cash or any medium other than cash paid by an employer to, or on behalf of an employee for services rendered.
What is an earning allowance?
Your earning allowance is the amount of money you can earn without reducing your weekly benefit amount. Earnings over this amount are deducted dollar-for-dollar from your weekly benefits. You must always report your gross earnings for any work performed during any week you claim benefits.
In which state should I file a claim if I live in North Carolina or another state?
You should apply for benefits in the state where your base period wages were reported. If you have base period wages in multiple states, you may choose the state in which you file for benefits.
If you work part-time, you must report the gross (before taxes) earnings for the weeks that you worked, and you must maintain your eligibility requirements. If your only employment was part-time and you have been separated, you may be eligible to receive benefits. Contact a DES claims representative at 1-888-737-0259 so that a determination can be made.
Can I collect benefits while working?
Yes. You can collect benefits while working in certain limited circumstances. This is generally found in G.S. §96-15.01.
What is an attached claim?
An attached claim is a claim filed by an employer on behalf of an employee who has been temporarily laid off or who has worked less than 60% of the customary scheduled full-time hours for the employee.
How are attached claims handled?
The employer must also pay DES an amount equal to the full cost of unemployment benefits payable to the employee under the attached claim before the attached claim is filed.
What wages can be used to establish a claim for benefits?
Any wages used to establish eligibility for UI benefits must be earned in employment that is covered by the Employment Security Law. This means that the employer must be subject to UI tax. Employers who are liable under the Employment Security Law are required to post a Certificate of Coverage and Notice to Workers (Form NCUI 524) in their place of business.
What are the monetary eligibility requirements to qualify for a subsequent benefit year?
You must have been paid wages in at least two quarters of your base period.
You must have been paid wages totaling at least six times the average weekly insured wage during your base period. If there are not enough base period wages, then your wage standard is determined using the last four completed calendar quarters immediately before the first day of your benefit year. This alternative base period may not be used to make a claim for benefits in the next benefit year.
You must have worked and earned six times your weekly benefit amount since the beginning of your prior claim.
To challenge denial of benefits based on the six times test, you must provide proof of re-qualifying wages such as check stubs, W-2 forms, or statements from covered employers. Wages earned in self-employment cannot be used to meet the six times test.
What is a Wage Transcript and Monetary Determination?
A Wage Transcript and Monetary Determination (Form NCUI 550) is a document that itemizes your quarterly wages paid by each base period employer. This form also shows your weekly benefit amount, duration, and effective date of your claim. If monetary eligibility is not established, the reason is shown on this form.
What is a separation payment?
Dismissal payments or wages (no matter what they are called).
Alert! Claims effective July 2, 2017 and beyond: Paid Time Off (Vacation and/or Sick Pay) will not be considered separation pay if the payment was issued as a result of the employer's written policy established prior to your separation.
What effect do vacation and severance weeks have on eligibility for benefits?
Any worker who receives paid vacation or severance pay is considered to be attached to that employer's payroll during that time and not eligible for UI benefits.
Alert! Claims effective July 2, 2017 and beyond: Paid Time Off (Vacation and/or Sick Pay) will not be considered separation pay if the payment was issued as a result of the employer's written policy established prior to your separation. Workers receiving Paid Time Off (Vacation and/or Sick Pay) under these conditions will not be disqualified from receiving benefits.
If I have filed a claim with another state, how do I register with North Carolina?
You may register with North Carolina by phone or on the DWS website.
If I live in North Carolina, how do I file an interstate claim (claim against another state)?
If you live in North Carolina, but do not have wages in North Carolina, you can file an interstate claim in the state where you have wages. You must contact the agency responsible for UI claims in that state and follow its instructions for filing your claim.
If I live in another state where I do not have wages, but have qualifying wages in North Carolina, may I file an interstate claim?
Yes. If you have no wages in the state where you live, but have qualifying wages in North Carolina, you may file an interstate claim in North Carolina. You can file your claim online on the DES website, or by telephone at 1-877-841-9617.
What if I filed a claim, but have now returned to work?
If you have returned to work full-time, you should immediately stop filing for UI benefits and let DES know that you have returned to work. You may contact DES by email at des.ui.customerservice@nccommerce.com.
How many weeks of regular benefits are available in North Carolina?
You can receive between 5 and 20 weeks of regular UI benefits in North Carolina. The actual number of weeks you receive depends on the seasonally adjusted statewide unemployment rate. The maximum number of weeks you may receive is calculated on the UI rate twice per year on January 1 and July 1.
How is my weekly benefit amount determined?
Your weekly benefit amount is the amount of money you may receive each week. This is calculated by dividing your total of wages in the last two quarters by 52. That number is then rounded to the next lower whole dollar. In order to receive a payment, the total must equal to or exceed $15. The exact amount of benefits and the length of time that you may get benefits cannot be determined until you actually file your claim for benefits. You may use the Benefit Calculator to estimate your potential benefits.
What is the maximum weekly benefit amount that I can receive?
You may receive the maximum amount of $350 per week. Your weekly benefit amount is based on the last two completed quarters in your base period divided by 52 and rounded down to the next whole dollar. The seasonally adjusted statewide unemployment rate used to determine the maximum number of weeks that you may get benefits is calculated on January 1 and July 1.
Military service may be used to establish your claim if that service occurred during your base period. Military wage credits are assigned to the state where the military claimant files a "first" claim. These wage credits may be combined with wage credits from other base period work to establish a claim and pay benefits. In order for military service to be considered, you must provide a copy of your Report of Separation from Active Duty (DD Form 214) or Correction to DD Form 214 (DD-215).
Am I eligible for benefits if I work for a school system?
If you work for the school system, you are generally not eligible for UI benefits during non-school periods, as long as you are attached to the school system.
Does receiving social security disability payments affect my unemployment benefits?
In order to qualify for benefits, you must be able to work. You are not able to work during any week that you are receiving or applying for benefits under any other state or federal law based on your temporary total or permanent total disability.
Will receipt of workers’ compensation affect my unemployment benefits?
In order to qualify for benefits, you must be able and available to work. If you are currently receiving workers’ compensation benefits, you must inform DES. DES will determine whether you are eligible to receive benefits based upon the specifics of your workers’ compensation injury.
Will receipt of separation-related payments (severance pay, vacation pay, etc.) affect my benefits?
Yes. You are not eligible for benefits for any week covered by separation pay. Weeks covered by separation pay do not count toward your waiting period week.
Am I eligible for benefits during a leave of absence from my job?
Generally, you are not eligible for benefits during a leave of absence from your job. In order to be eligible for benefits, you must be unemployed through no fault of your own, be actively seeking work, and be able and available to accept work if it is offered to you. In limited circumstances, an exception may apply to the general rule. DES will make a determination in each case.
Can I file a claim if I am not a United States citizen?
Other document the State determines provides reasonable evidence of satisfactory immigration status. If you have not provided any acceptable form of documentation showing satisfactory immigration status, you will not be eligible for benefits.
What if I am out of work due to a strike?
an active labor dispute at another factory, plant, etc., owned by the same employing unit, which causes the materials or services necessary for operation of your factory, plant, etc. to become unavailable.
Who pays for the benefits I receive?
Benefits are paid from the North Carolina’s Unemployment Insurance Fund, which is funded by a tax paid by employers.
What does it mean to be monetarily eligible?
Monetary eligibility simply means that you have worked and earned enough wages within your base period to meet the requirements for establishing a claim. You must have filed a valid claim and met the requirements for eligibility and qualification to receive benefits.
What is a monetary determination?
At the time your claim for benefits is processed, you will receive a Wage Transcript and Monetary Determination (WTMD). The WTMD shows the employers for which you worked and wages reported during your base period. These wages are used to calculate the amount you may receive in UI benefits and the actual amount you will receive each week for your claim. If you think the calculation is incorrect or incomplete, you may follow the instructions included with the determination to file a protest of the determination by the deadline given in the determination.
What is a nonmonetary determination?
A determination of qualification for benefits based on any consideration that is not monetary is a nonmonetary determination. If you quit a job, get discharged, refuse referral to a job, refuse a job, refuse to enter DWS-approved training, or fail to complete DWS-approved training, you may be disqualified. You and/or your employer may appeal an unfavorable nonmonetary determination.
What will happen if I begin to receive UI benefits and I am later determined to be disqualified?
If you don’t have access to a computer, you can file by telephone at 1-888-372-3453. This option allows you to certify for weekly benefits beginning on Sunday for the calendar week that ended the preceding Saturday.
What happens if I forget to file my weekly certification for benefits?
What if I do free-lance work or other self-employment?
If you do free-lance work or are self-employed, you must maintain your availability for work.
How will I receive my unemployment payments?
You will generally receive your unemployment payments by direct deposit or debit card.
How do I protect or maintain my unemployment benefits?
You must be able and available to work, and maintain eligibility requirements. You should also attend any hearing that results from an appeal of a determination or decision that was favorable to you.
What should I do if I have not received my payment, or I think that the payment is late?
If you have not received your payment within 14 days after your weekly certification is filed, contact DES by email at des.ui.customerservice@nccommerce.com.
What should I do if I have been working and did not report any earnings?
You should speak with a DES claims representative immediately by calling 1-888-737-0259.
Who can I speak to about my claim?
You may speak to a DES claims representative at 1-888-737-0259.
What should I do if I move, or my telephone number changes?
All letters, notices, determinations, decisions and other correspondence are sent to your last address on file with DES. If you change your mailing address, or if you think DES does not have your correct address, you must immediately notify DES of your new or corrected address and/or telephone number. If you have an appeal pending, you must also notify the section handling your appeal. DES will not be responsible if mail does not reach you because you have not updated your contact information. You may also update your address information on the DES website. If you have a legal representative, all documents or information required to be provided will only be sent to the legal representative.
Am I required to register for work?
Register for work at www.NCWorks.gov by creating an online account. Click on the 'Not Registered?' link and then select 'Individual' under Option 3 -Create a User Account. The website will then guide you through the steps to complete your account setup.
Maintain an active account. If more than 90 days has passed since you last logged in to NCWorks.gov, you must login and verify your information to reactivate your registration.
While you're logged in to NCWorks Online, you may check out the many resources the Division of Workforce Solutions (DWS) has online to assist you with your re-employment efforts.
If you fail to register for work at www.NCWorks.gov by setting up an NCWorks Online account or maintain an active account, your benefits may be delayed or denied.
I received a message indicating that I have not registered for work at NCWorks.gov. What should I do?
You must register for work at www.NCWorks.gov by creating an account. Click on the 'Not Registered?' link and then select 'Individual' under Option 3 -Create a User Account. The website will then guide you through the steps to complete your account setup.
NCWorks Online is a one-stop online resource for job seekers and employers in North Carolina. Job seekers can search for jobs, create resumes, and find education and training. Employers can find candidates, post jobs, and search labor market information. According to North Carolina law and Federal law, Unemployment Insurance claimants must be registered for work. This registration must be accomplished by going to www.NCWorks.gov and building a resume using the Resume Builder tool which details your employment history and occupational skills.
Resume Builder is a tool on the NCWorks Online site that will provide you step by step assistance in compiling your prior work history and occupational skills to create a resume.
Do I have to look for work while collecting benefits?
You must make valid job contacts with potential employers for each week you claim for unemployment insurance benefits. If you filed your claim on or after July 1, 2018 you must make three (3) contacts each week. If you filed your claim prior to July 1, 2018 you must make five (5) contacts each week.
You must maintain complete and accurate work search records. For more information click here for NCUI 506Flyer.
What kind of work must I accept?
You must accept any suitable work during your first 10 weeks of the benefit period based on such factors as your experience, customary occupation, prior earnings, etc. During the remaining weeks, any suitable work must be considered. NOTE: Suitable work will be any work offered that pays 120% of your weekly benefit amount beginning with the eleventh (11th) week after you file your claim.
What should I do if I lose my job again?
If you lose your job again, you may file for unemployment benefits by telephone or at the DES website.
Does receiving a pension affect my benefits?
Yes. If you are receiving a pension from a base period employer, your weekly payment amount will be reduced. You should notify DES immediately to determine the appropriate action to be taken.
Does receiving Social Security retirement benefits affect my UI benefits?
Social Security retirement benefits do not reduce the amount of your weekly payment amount. You are not required to report Social Security retirement benefits.
Yes. You should include the UI payments you received on your federal and state tax filing form.
Does DES withhold any benefits for taxes?
If you request it, DES will withhold state and federal taxes from your benefits.
Can I change my tax withholding option?
Yes. You may change your tax withholding option by completing the Request to Change Income Tax Withholding/Direct Deposit (Form NCUI 500TWC) on the DES website.
Can I have my tax withholding returned to me?
No. Tax withholdings are immediately transmitted to the NC Department of Revenue and/or the Internal Revenue Service when the payment is issued.
Will I receive a year-end statement?
You should receive a year-end statement called a Certain Government Payments (Form 1099-G) for the previous year by January 31 of the current year.
If I repaid an overpayment, will it appear on my Certain Government Payments (Form 1099-G)?
No, there is a line to report repayment of overpayments on your federal tax return form. The repaid amount should be reported on the tax return submitted for the year the repayment was made.
If I did not receive my 1099-G, how can I get a copy?
There is no charge for providing a copy of the current 1099-G. However, there is a $15.00 charge for previous years’ 1099-Gs.
As an employer, what if the claimant is not claiming benefits against my account?
You should respond to all requests for information regarding a claim from DES. Neither claimants nor employers get to choose which employer is charged for a claim. This is determined by the Employment Security Law. All employment within a claimant’s base period and a claimant’s last employment before filing a claim are considered.
The claimant quit without giving me any notice or reason. Why should I be held liable for the benefits when my business suffered as a result?
If you are a base period employer and your account is potentially liable for a portion of the charges resulting from a claim for UI benefits, you will be mailed a Notice of Initial Claim and Potential Charges To Your Account (Form NCUI 551). You must provide a timely and complete response to this notice so that the reason for separation can be reviewed. Your response will be used to determine an appropriate action regarding liability, if any, on your account.
As an employer, how can I request non-charging of unemployment benefits?
Experience-rated employers can request that benefits not be charged to their accounts in certain situations. Requests for non-charging are submitted by timely responding to notices issued by DES. In order to request non-charging, base period employers must complete and return the Notice of Initial Claim and Potential Charges to Your Account (Form NCUI 551) within 15 days from the date of notice. Last and base period employers must complete and return the Request for Separation Information from Employer (Form NCUI 500AB) within 14 days from date of notice. Employers may request non-charging for reasons such as an employee’s leaving work without good cause attributable to the employer and/or separation of an employee for misconduct.
When information provided by the claimant or the employer indicates that the claimant's separation was due to some reason other than lack of work or an inability to perform the work for which the claimant was hired, the claim must be referred for adjudication. Adjudication is an informal investigation in which an adjudicator contacts the claimant, employer and any other person to get information about a specific issue or question.
After obtaining information about the reason for separation from both the claimant and the last employer, DES issues a nonmonetary determination that either allows or denies benefits. A copy of this determination is mailed to all interested parties.
What is the lower authority for appeal hearings?
The Appeals Section of DES is the lower authority for appeal hearings. Appeals referees within the Appeals Section conduct evidentiary hearings and issue written decisions in contested cases. The Chief Appeals Referee manages the appeals referees and support staff in the Appeals Section.
An appeal is a written statement contesting or challenging a determination, decision or opinion issued by an adjudicator, appeals referee, hearing officer, the Assistant Secretary for DES or the Board of Review. You do not need to use any special form in order to file an appeal.
Will I have to repay benefits if an appeal is not in my favor?
In some cases, yes. For claims filed June 30, 2013 and after, claimants are subject to repayment of benefits received from any administrative or judicial decision that is later reversed on appeal.
Any claimant or employer who receives an unfavorable determination or ruling may appeal and request a hearing. Only an interested party can file a valid appeal. For example, in a typical separation case (e.g., a quit or a discharge) the interested parties are the last employer and the claimant who filed a claim for UI benefits.
Who are the parties to a hearing?
Typically, the parties to a hearing are the claimant who filed a claim for UI benefits, the employer for whom the claimant last worked before filing the claim and DES. Any former employer of the claimant could potentially be a party to the hearing.
What should I say in my appeal statement?
An appeal must be written. You may write your appeal as a letter. No special form is necessary to file a written appeal. You must state your desire to appeal, and the specific reasons why you disagree with the determination or decision. You must include the name of each party, docket or decision number that you are appealing, and the last four digits of the claimant’s social security number. The appeal also must be signed and dated. If you are the employer, you should also include the name of your business and the name and title of the individual filing the appeal on your behalf.
Usually, a telephone hearing will be scheduled. In some cases, an in-person hearing will be scheduled because a party requests it, or the complexity of the case requires it. All parties involved in the determination will be notified of the hearing date and time and have an opportunity to participate in the hearing.
Hearings are conducted by hearing officials within DES or the Board of Review.
Who is a hearing official?
Hearing officials are individuals authorized to conduct hearings and/or issue decisions pursuant to the Employment Security Law. They may be appeals referees, hearing officers, attorneys on DES’s legal staff, the DES Assistant Secretary or the Board of Review.
An appeals hearing is an administrative evidentiary hearing where interested parties to the appeal can present testimony and evidence. The hearing official conducting the hearing will give the parties instructions on how to participate.
How will I know the date, time and place of the hearing?
A hearing notice is mailed to each party with the date, time and format of the appeals hearing. The notice also provides the name of the hearing official who will conduct the hearing and the issues that will be addressed.
Hearings are generally held by telephone conference call and/or in-person at some Division of Workforce Solutions (DWS) public employment offices around the state. For a current listing of DWS offices where hearings are conducted, you may contact the Appeals Section at 919-707-1060, by fax at 919-733-1228, or by email at des.public.appeals@nccommerce.com.
When will the hearing be held?
The hearing will be scheduled as quickly as possible, and will typically be held within a few weeks from the date the appeal is filed. Hearings are scheduled during normal business hours Monday through Friday.
Do I need legal representation in an administrative hearing?
Any claimant or employer may file their own appeal and represent themselves (pro se) throughout the administrative appeal process, or may have a legal representative file an appeal and represent them. Legal representatives should be obtained prior to any administrative hearing or review. A legal representative (including individuals from a third party company serving as an employer’s unemployment insurance administrator) must be a licensed attorney, or a person supervised by a licensed attorney in accordance with the Gen. Stat. ch. 84 and §96-17(b). Notices and/or certification of attorney supervision must be in writing and sent with the appeal to become part of the official record.
If a party has a legal representative, all documents or information required to be provided to the party will only be sent to the legal representative. Any information provided to a party’s legal representative will have the same force and effect as if it had been sent directly to the party.
What can a legal representative do in an administrative proceeding?
A legal representative may obtain information about a party’s case, present evidence on behalf of the party, present opening statements and closing arguments, make requests or motions, and give any notice about the administrative proceedings.
1-866-369-6923. You may also check your local telephone directory.
What rights do I have at an appeals hearing?
You must be given a reasonable opportunity for a fair hearing before an impartial hearing official. The hearing must be conducted informally and in a manner that preserves the substantial rights of each party.
How can I file an appeal to adjudicator’s determination?
You may file a written appeal from a determination at the address included in the determination by mail, fax or email.
What is the deadline for filing an appeal to a determination?
The determination will tell you the deadline for filing your appeal. The date listed in the document that you are appealing is controlling. If the last day of the appeal period falls on a weekend or a legal state holiday, the appeal period is automatically extended to the next working day. If your appeal is not filed by the required deadline, it may be denied.
What should I do to prepare for the hearing?
Gather all documents that support your case. Make enough copies to give to the other parties and the hearing official during an inperson hearing. If the hearing will be held by telephone, you must mail copies of your documents to the hearing official and the other parties in sufficient time for them to be received before the hearing date. If you do not provide copies to the other party and the hearing official, your documents may be rejected. Choose your witnesses and arrange for them to be available to participate in the hearing. For telephone hearings, provide the names and telephone numbers of your witnesses to the hearing official prior to the hearing. Review all documents that were sent to you with the case file so that you are familiar with what the other party has said about your case. This will help you decide what witnesses you need to participate in the hearing.
If I do not appear at the hearing, what will happen?
If you appealed the determination, no hearing will be held, and your appeal will be dismissed. If you are not the appealing party and you do not appear, the hearing will be held without you. The hearing official will make a decision based solely on the evidence presented during the hearing. NOTE: The appealing party will not automatically win the case if the non-appealing party fails to appear for the hearing.
Who should I bring to the hearing?
Witnesses with personal knowledge about the events and information relating to your case are the best witnesses. A witness who can only testify about what others (who are not at the hearing) told him or her, usually presents what is called hearsay evidence. Although hearsay evidence is admissible in certain circumstances, it usually cannot be the sole basis for findings of fact.
If I cannot appear at the hearing as scheduled, can I get the date and/or time changed?
Yes. To reschedule a hearing, you must contact the hearing official and state the specific reasons for the request. The request will either be granted or denied. If there is no response to the request by the hearing date, each party must be prepared to go forward with the hearing.
How can I arrange for witnesses?
Contact and ask the witness to testify. The best witness is one who was present and has personal knowledge of the facts. A witness who was present at an event is much better than one who was told about it by someone else. If possible, each party and their witnesses should be at the same location for the hearing. If a witness cannot be at the same location and must be contacted at a different telephone number, provide the witness’s name and telephone number to the hearing official whose name and telephone number appear on the Notice of Hearing. Instruct the witness to be available at the scheduled hearing time and to remain available until dismissed by the hearing official. The hearing official cannot call your witnesses before or after the hearing. The hearing official can only contact your witnesses during the hearing, when all parties can hear what the witness has to say and have a chance to ask questions about the testimony.
If a witness refuses to participate voluntarily in the hearing, or supply documents that I have asked for, how can he or she be made to comply?
You should contact the hearing official listed in your hearing notice or the Appeals Section and request that the witness be subpoenaed. Make the request as soon as possible, so the subpoena can be served before the hearing. Legal representatives may issues subpoenas at their own expense and discretion.
A subpoena is a command to appear at a certain time and place to give testimony. A subpoena duces tecum requires production of documents, books or other items.
What should I put in my request for a subpoena?
statement of why the testimony or evidence to be subpoenaed is important to the case.
Can my request for a subpoena be denied?
Yes. Your subpoena request may be denied for several reasons including that the request is itself objectionable or unreasonable, evidence requested is not relevant to the issues in your case, or there is insufficient information in the request to determine exactly what documents or evidence is needed for the hearing.
How do I know what is in the case file for the hearing?
A copy of all appeals case file documents is mailed to you before the hearing. If documents are missing, it is your responsibility to provide the documents to the other party and the hearing official. For a telephone hearing you must provide the documents to the other party and the hearing official prior to the hearing. For in-person hearings, you must provide a copy of the documents to the other party and the hearing official at the time of the hearing.
Can I send information to the hearing official before the hearing?
Yes. Any information you send to the hearing official should also be sent to all other parties to the hearing. The hearing official can only consider documents and evidence that are provided to all parties prior to the hearing.
Can I talk to the hearing official before the hearing?
The hearing official can only discuss procedural matters like scheduling and subpoena requests prior to or after the hearing. Questions about the subject matter of your case can only be discussed when all parties are present during the hearing.
If I appeal, may I later withdraw my appeal?
Yes. Before a decision is issued on your appeal, you may withdraw your appeal by submitting a written request to do so to the hearing official. You must include the same identifying information that was included in your appeal, as well as the appeals docket number, if known. You may also orally withdraw your appeal at the hearing. You must state that the withdrawal is freely done. Only the party that filed the appeal may withdraw the appeal. If the request is granted, a decision will be issued dismissing your appeal and stating that the previous determination or decision will become final. There are no appeal rights to an order that results from a withdrawal.
If my determination covers a matter for which a hearing will be held and I have questions, who may I contact?
Be sure to give enough information about your determination and case for your call or written inquiry to be forwarded to an individual who can quickly answer your questions.
Where can I get a copy of the Employment Security Law and DES Rules?
The Employment Security Law is found in Chapter 96 of the North Carolina General Statutes and Title 4, Subchapter 24 of the North Carolina Administrative Code. You can access the governing law at the DES website, the General Assembly’s website, or the Administrative Office of the Courts website.
How will the hearing be conducted?
The hearing will be recorded. The hearing official will explain the hearing issues, the purpose of the hearing, and how the hearing will proceed. Each party will be allowed to testify, have its witnesses testify, offer documents or recordings as evidence, and review and ask questions about any documents the other party may offer. Each party and its witnesses may be questioned by the other party and the hearing official. If it is determined that assistance is needed, the hearing official may help a party who does not have legal representation frame its questions for the witnesses and the other party. Each party will have a final opportunity to give a summary of its case after each side has presented its case. Each party and its witnesses must appear at the hearing to present all testimony and other evidence because it will be the only chance for them to present testimony and evidence. After the hearing, the hearing official will issue a written decision. No party or witness may discuss the case with the hearing official after the hearing is over.
Should I show or play a video or audio recording that is important to my case?
Yes, especially if it is the sole basis for the testimony being presented. You must make arrangements with the hearing official in advance to ensure that your video or recording can be viewed or heard during the hearing. For in-person hearings, you are responsible for making sure that the necessary equipment is present to allow the video or audio recording to be played during the hearing. The recording must be made a part of the record for the hearing official to consider it as evidence, so be sure to bring it in a format that can be kept by the hearing official (e.g., a CD-R disc, flash drive, videocassette, etc.). If you have a video or audio recording that will only be meaningful if viewed in-person, you should consider requesting in advance that the hearing official conduct your hearing at an in-person location.
How long will my hearing last?
Hearings are typically scheduled for one hour, but additional time may be allowed for cases with multiple participants or complex issues. If your hearing requires more than the scheduled time, the hearing may be adjourned and completed at a later date and time. If you know that you will bring multiple witnesses or a large number of documents to the hearing, you may request that additional time be allowed for your hearing.
Is it important to be on time for my hearing?
Yes. You should make every effort to be on time for your hearing. For telephone hearings, make sure that your telephone is working, and the line is open and available for incoming calls. The hearing official will call you within 10 minutes from the scheduled start time. For in-person hearings, you should arrive at least 15 minutes before the start time of the hearing.
What happens if I am late for the hearing?
If you are late for a telephone hearing, you may not be able to join the hearing after the hearing official begins. If the hearing official is unable to reach the appealing party by phone within 10 minutes from the start time of hearing, the appeal may be dismissed. If a non-appealing party is not available at the scheduled phone hearing within the first 10 minutes from the hearing start time, the phone hearing may begin without it. If an appealing party is 10 minutes late for an in-person hearing, the hearing official may dismiss the appeal and allow the other participants to leave. If you are late for your hearing and are unable to participate, you may have to appeal the hearing official's decision and request a new hearing.
How do I give evidence at a hearing?
Sworn testimony is required. If you want witnesses to testify, they must do so at the hearing. If you have documents, electronic recordings or other evidence that you want considered by the hearing official, you must mail or deliver them to the hearing official and to each party. The evidence must be received before the hearing.
The best evidence is testimony from a person who was present at an event and can answer specific questions about what happened. Hearsay evidence may support a finding of fact if it meets the statutory requirements set forth in G.S. 8C, Article 8. If the hearsay evidence does not meet the statutory requirements, then the evidence may qualify as an exception under the hearsay rules found in G.S. 8C, Rules 803 and 804. If the testimony is based on a video or audio recording, the recording should be offered into evidence during the hearing.
To have documents or electronic recordings considered, mail, fax, or deliver a copy of each to the hearing official and each party, before the hearing date. Do this even if you previously submitted the evidence to DES. Only the documents and recordings in the hearing file will be considered, unless the right to view them is waived.
Often, documents and affidavits are hearsay and not enough to prove what happened. An employer who must rely on business records should provide a witness who can testify about how the records were prepared and vouch for their authenticity. Unless it meets the statutory requirement set forth in G.S. 8C, Article 9, or qualifies as an exception to the hearsay rule, the evidence cannot be used as the sole basis for a finding of fact. Once the hearing is closed, no additional evidence will be accepted.
What if separation from work was drug and/or alcohol related?
There must be evidence to prove or disprove any test and its results. Evidence should also include work rules and/or policies. In North Carolina, the Controlled Substance Examination Regulation Act, G.S. 95 §§230-235 requires that tests comply with its procedural requirements, unless the test was administered by the U.S. Department of Transportation or Nuclear Regulatory Commission. Instead of live testimony from a laboratory representative at a contested claims hearing, an affidavit from the lab’s authorized representative may be presented to prove controlled substance examination results, chain of custody and/or compliance with all testing and retesting required by federal or state law. Test results may be deemed proven if the claimant admits or stipulates to them during the hearing or by affidavit. Any documents submitted to the hearing official must also be provided to the other party before the hearing.
A continuance is a rescheduling of a proceeding for a specified period of time. A continuance may be referenced as a postponement or an adjournment.
An adjournment is a temporary suspension of a hearing that is already in progress until a later time.
When would a case be adjourned?
An adjournment may be directed or granted in the discretion of the hearing official, and only for good cause.
What happens after I have a hearing?
The hearing official or other authorized individual will issue a decision or order pursuant to the Employment Security Law. If the appealing party does not appear at the hearing, an order dismissing the appeal will be issued. If testimony and other evidence are taken from the parties and witnesses, the decision will address the issues that were included in the hearing notice and any additional issues that were properly raised and discussed during the hearing.
What happens if I missed the hearing?
You may appeal the decision or order if you missed the hearing. You may request a new hearing and state the reason why you believe that you should be given a new hearing.
If a case was adjourned, how long will it take for the case to be rescheduled?
An adjourned hearing will be rescheduled as quickly as possible. Due to conflicts with other hearings, it may take several weeks for your hearing to resume.
How long does it take for a case to be rescheduled if a request to reopen the case is granted?
A rescheduled hearing will be scheduled as quickly as possible. Due to conflicts with other hearings, it may take several weeks for a new hearing date to be scheduled.
After a hearing is held, how long will it take for me to get a decision?
Decisions are mailed to the parties as soon as possible after the hearing. The hearing official will tell you when you should expect a decision.
What is the decision based on?
The decision will be based on the testimony and evidence given during the appeals hearing. That includes documents and/or recordings that were properly submitted by the parties as evidence, and documents that were used by DES for the initial determination. If you fail to appear for the hearing, documents that you submitted as evidence may not be considered.
Can I get a copy of the electronic recording of the hearing or a transcript of the hearing?
Yes. If an appeal was filed in your case, you can contact the Appeals Section to request a free copy of the hearing recording. Transcripts of the hearing are only available in certain circumstances, and you may be required to pay a fee for the transcript.
Should I continue to claim benefits until all appeals have been decided?
If I win at the hearing, how long will it take to get my benefits?
If UI benefits are awarded as a result of an Appeals Decision, benefits will usually be released the night the decision is mailed to the parties.
If I win at the hearing, but my employer appeals, what happens?
You will be notified that a further appeal has been filed. An acknowledgment letter will be mailed to you. The acknowledgment letter will notify you of your rights and further steps in the appeals process. NOTE: For claims filed June 30, 2013 and after, claimants are subject to repayment of benefits received from any administrative or judicial decision that is later reversed on appeal.
What can I do if I disagree with the decision after my hearing?
In most cases, you can file an appeal of the decision. The decision will include instructions for filing an appeal and the deadline for doing so.
When information provided by a claimant or employer indicates that the claimant's separation was due to some reason other than lack of work or an inability to perform the work for which the claimant was hired, the claim must be referred for adjudication. Adjudication is an informal investigation during which an adjudicator contacts the claimant, employer and any other person to get information about a specific issue or question. After obtaining information about the reason for separation from both the claimant and the last employer, DES issues a nonmonetary determination that either allows or denies benefits. A copy of this determination is mailed to all interested parties.
Generally, there are two levels of administrative appeals after an initial determination has been issued. After administrative appeals are exhausted, judicial review may be sought. The first level administrative appeal is known as the lower authority appeal. Appeals from initial determinations are conducted by lower authority appeal hearing officials. Lower authority appeals are filed with the Appeals Section of DES. Lower authority appeals hearings are conducted by appeals referees within the Appeals Section. The determination being appealed contains information on how and where to file an appeal. The second level of appeal is known as higher authority review. Appeals from the lower authority decisions are reviewed by the Assistant Secretary for DES, the Board of Review, or their designees. The decision being appealed contains information on how and where to file an appeal.
A protest is a written statement contesting or challenging a Wage Transcript and Monetary Determination, notice of a tax assessment resulting from a determination issued by an adjudicator, or a decision issued by a designated DES official. A protest must be signed and dated by a claimant or an employer’s owner, partner, or corporate officer. The protest must not be signed by a third party. Employers should also include the name and title of the individual filing the protest on its behalf. You do not need to use any special form for filing a protest.
What happens after I file a protest?
The issue may be administratively resolved by a DES representative, referred to the DES Tax Administration Section for further investigation, or referred for an evidentiary hearing before a hearing official.
What is a tax hearing?
A tax hearing is an administrative evidentiary hearing where interested parties to a protest can present testimony and evidence. Usually, a telephone hearing will be scheduled. In some cases, an in-person hearing will be scheduled because a party requests it, or the complexity of the case requires it. The hearing official conducting the hearing will provide you with instructions on how to participate in the hearing and how the hearing will proceed.
Who are the parties to a tax hearing?
Typically, the parties in tax hearings are claimants, employers and DES.
Hearing officials are individuals authorized to conduct hearings and/or issue decisions. They may be hearing officers, attorneys on DES’s legal staff, the DES Assistant Secretary or the Board of Review. Designated hearing officers in tax hearings are licensed attorneys in North Carolina.
A notice of hearing will be mailed to you with the date, time and format of the tax hearing. The notice also provides the name of the hearing official who will conduct the hearing and the issues that will be addressed.
Hearings are generally held by telephone conference call. In limited circumstances, hearings are held in-person at some Division of Workforce Solutions (DWS) public employment offices around the State or in Raleigh, North Carolina.
The hearing will be scheduled as quickly as possible and will typically be held within a few weeks from the date the appeal is filed. Hearings are scheduled during normal business hours Monday through Friday.
The hearing will be recorded. The hearing official will explain the hearing issues, the purpose of the hearing, and how the hearing will proceed. Each party will be allowed to testify, have its witnesses testify, offer documents and/or recordings as evidence, and review and ask questions about any evidence the other party offers. Each party and its witnesses may be questioned by the other party and the hearing official. If it is determined that assistance is needed, the hearing official may help a party who does not have legal representation frame questions to ask the witnesses and the other party. Each party will have a final opportunity to give a summary of its case after each side has presented its case. Each party and its witnesses must appear and present all testimony and other evidence at this hearing because it will be the only chance for them to present testimony and evidence.
Tax hearings are typically scheduled for two hours, but additional time may be allowed for cases with multiple participants or complex issues. If a hearing requires more than the scheduled time, the hearing will either continue until it is concluded, or it may be adjourned and completed at a later date and/or time.
How do I give evidence?
Sworn testimony is required. If you want witnesses to testify, they must do so at the hearing. If you have documents, electronic recordings or other evidence that you want to be considered by the hearing official, you must mail or deliver them to the hearing official and to each party. The evidence must be received before the hearing.
Do I need legal representation in an administrative tax hearing?
Any claimant or employer may file their own protest and represent themselves (pro se) throughout the administrative appeal process, or may have a legal representative file a protest and represent them. Legal representatives should be obtained prior to any administrative hearing or review. A legal representative (including individuals from a third party company serving as an employer’s unemployment insurance administrator) must be a licensed attorney, or a person supervised by a licensed attorney in accordance with the North Carolina General Statutes §96-17(b) and Chapter 84. Notices and/or certification of attorney supervision must be in writing and sent with the appeal to become part of the official record.
If you have a legal representative, all documents or information required to be provided to you will only be sent to the legal representative. Any information provided to your legal representative will have the same force and effect as if it had been sent directly to you.
The hearing official or other authorized individual will issue a tax opinion pursuant to the Employment Security Law. If the appealing party does not appear at the hearing, the appeal will be dismissed.
What is a tax opinion?
After considering the evidence gathered at a tax hearing, a written opinion is issued regarding the issue to be decided from the evidentiary hearing. The opinion usually addresses an individual’s monetary eligibility for UI benefits, the legal relationship between a claimant and an employer, or an employer’s tax liability status. An opinion may also be issued dismissing a party’s case. The written opinion is called a tax opinion.
What can I do if I disagree with the tax opinion?
Any party to whom a tax opinion is unfavorable may first file exceptions to the opinion.
Exceptions are the grounds or reasons for disagreeing with a tax opinion. The tax opinion will include instructions on how to file your exceptions and the deadline for doing so. You do not need to use a special form to file exceptions.
Any party to whom the tax opinion is unfavorable may file exceptions.
Where and how should I file my exceptions?
Exceptions must be filed according to the instructions provided in the tax opinion.
What is the deadline for filing my exceptions?
Exceptions must be received within ten (10) days after the party receives notice of the tax opinion.
What happens after I file my exceptions?
The case file, hearing recording and letter containing exceptions will be reviewed. In some cases, oral arguments may be scheduled. Written notice of the location, date, time and other instructions for oral arguments will be mailed to you.
Oral argument means appearing in person in Raleigh, North Carolina, to present statements and arguments for your position in the appeal. Oral arguments must be based only on testimony and evidence presented at the tax hearing. Oral arguments are not an opportunity for a party or a witness to present testimony or other evidence. Instead, it is an opportunity for the parties to summarize whether or not the tax hearing had substantial defects or met all legal requirements. Each party is given fifteen (15) minutes to make arguments.
What happens after review of the exceptions and/or oral arguments?
A written Order will be issued addressing the exceptions. If you have a legal representative, the Order will only be mailed to your legal representative.
What happens if I filed an exception and the ruling is not in my favor?
You may file an appeal of the tax opinion in superior court. To do so, you must file a notice of appeal within ten (10) days after receiving notice of the Order Overruling Exceptions. Please refer to the instructions in the Order on how to submit your notice of appeal. You may also choose to seek legal representation.
An appeal of a tax opinion is a written submission by a party requesting judicial review of a tax opinion that is unfavorable to that party.
What steps do I take after filing my notice of appeal?
Within ten (10) days after filing your notice of appeal, you must file a written appeal statement containing the specific grounds for your appeal pursuant to the instructions in the Order.
What happens after I file my written appeal statement?
Within thirty (30) days of receiving your appeal statement, DES will file the complete record, including your grounds for the appeal with the superior court in the county where you live, maintain a place of business or conduct business. If the appealing party lives or conducts business out-of-state, the record and grounds for the appeal will be filed in the Superior Court of Wake County, in Raleigh, North Carolina. You will receive written notice of the time and date for the court proceeding. If you have a legal representative, all documents or information required to be provided will only be sent to the legal representative. Any information provided to your legal representative will have the same force and effect as if it had been sent directly to you.
Parties to the court proceedings are usually the claimant, employer or other party with appeal rights.
Currently, DES pays the court filing fees for appeals of tax opinions.
Representation in judicial proceedings must comply with G.S. ch. 84 and the North Carolina State Bar Rules.
What is an Eligibility Review?
The Eligibility Review is designed to accelerate the claimant’s return to work and systematically review your efforts toward the same goal. The questions asked are designed to explore the continuing relationship between you and the labor market.
When will I receive my Eligibility Review Notice?
The Eligibility Review Notice (IB-10A) will be mailed to you shortly after your claim has been filed. Please make sure that the Division of Employment Security has your current mailing address. This can be updated when you login to our website.
You must be able to work, available for work and actively seeking work. You must be registered for work with your resident State Employment agency. To be eligible for unemployment insurance benefits, a claimant must make valid job contacts with potential employers for EACH WEEK claimed. If you filed your claim on or after July 1, 2018, you must make a total of three (3) contacts with potential employers for each week claimed. If you filed your claim prior to July 1, 2018, you must make a total of five (5) contacts with potential employers for each week claimed. You must keep a written record of your work search and submit those records when you respond to your Eligibility Review Notice. Work search records should be retained for five years should your claim(s) be audited.
What kinds of work searches are acceptable?
You may search for work in person, through resume submission, with your union, or through the internet. The telephone is not an acceptable work search method. If you use a blind item (ad from a newspaper), please include a copy with your record. If you use a recruiter, please list the name of the recruiter’s agent and not the individual recruiter. Do not repeat contacts. Contact with the same employer is only allowed when applying for different positions.
A work search form was included with your Eligibility Review Notice. If an additional work search form (NCUI 506E) is needed it can be downloaded from our website.
What will be required for my Eligibility Review Notice?
You must fully answer all questions specific to your current unemployment situation and return the completed form by the required due date. If you fail to provide a complete response by the required due date, your unemployment insurance benefits could be delayed or denied.
What happens if I fail to return my Eligibility Review Notice?
If you fail to return your Eligibility Review Notice by the required date or fail to provide all requested information, your unemployment insurance benefits could be delayed or denied.
I failed to return my Eligibility Review Notice, what can I do now?
If you failed to return your Eligibility Review Notice by the required due date you should complete the form and return it to DES immediately. A decision will be made to determine what impact this will have on your unemployment insurance benefits during the period of time that the document was due.
What is an acceptable form of photo identification?
Acceptable forms of photo identification include a driver’s license, passport, or other government-issued identification. The copy submitted must be legible.
What is the new law regarding work search?
For any claim filed on or after July 1, 2018 claimants will be required to contact three (3) potential employers during the week.
What if I filed my claim before July 1, 2018?
If you filed a claim prior to July 1, 2018, you will continue to search for work with at least five (5) potential employers each week. The new law only applies to claims filed on or after July 1, 2018.
What happens if I can’t make my required number of contacts in a week?
The law is very specific about the work search requirement and does not provide DES the ability to waive work search. Failure to make the required number of contacts (5 or 3 based upon the file date of your claim) in a week will result in a delay or denial of your benefits for that week. Understand that your work search records are checked and you can be asked to produce your work search records for up to 5 years after you have filed a claim for benefits. Providing inaccurate or false statements to DES is considered fraud and may be punishable by fine and/or imprisonment.
How long must I keep my work search records?
You should keep your work search log for at least 5 years.
How do I document my work search?
For any week that you file for unemployment benefits, you must keep a detailed record of your work search activities. A Work Search Record form may be downloaded from the DES webpage . Click on the ‘Downloads’ tab, then ‘Form for Individuals’.
Results of Contact (ex. Not Hiring; Submitted Application; Interview; Second Interview).
What are acceptable methods of a valid job contact?
Telephone conversation with employer. The conversation must be with someone with hiring authority within the company.
In person meeting or Interview with employer. May include contacts at job fairs or similar events or video interview.
A claimant may also use their initial registration with NCWorks as a valid job contact only once during the week the registration is completed.
You may use the same employer more than once during a week only if you are applying for more than one job with the employer.
What is not considered a valid job contact?
Failure to provide documentation of your work search activities on your work search record will not be accepted as a valid job contact.
Contacting the same employer regarding the same job more than once during a week with no change in the status of an application for a job.
Contacting an employer regarding a job despite lacking required qualification, knowledge, ability or skill to perform the duties.
Leaving a message for an employer. If you contact an employer by phone, you must speak with an individual and record the name and title of the person you spoke with. The person you speak with must be an employee of the company who is authorized to make hiring decisions.
Can I refuse a job if it is offered to me?
The law states that an individual should not refuse suitable work if offered. Failure to accept ‘suitable work’ could result in a delay or disqualification from receiving unemployment benefits.
The degree of risk involved to the individual's health, safety, and morals.
The individual's physical fitness and prior training and experience.
The individual's prospects for securing local work in the individual's customary occupation.
The distance of the available work from the individual's residence.
After the 10th week of receiving benefits, the Division must consider any employment offer paying one hundred twenty percent (120%) of the individual's weekly benefit amount to be suitable work.
What is reported on my 1099-G?
We report the total amount of benefits paid to you in the previous calendar year on your 1099-G. This amount is based upon the actual payment dates, not the period covered by the payment or the date you requested the payment. This amount may include the total of benefits from more than one claim.
If I repaid an overpayment, will it be reflected on my 1099-G?
Why does my 1099-G not reflect the repayments that I made on my overpayment?
We report the total amount of benefits paid to you in the previous calendar year on your 1099-G, regardless of whether you repaid any overpayment. If you repaid part or all of an overpayment during the previous calendar year, you may be able to deduct the repaid amounts on your income tax return. For more information regarding the tax treatment of unemployment benefits, please refer to IRS Publication 17, Your Federal Income Tax, Part Two, Section 12 (Other Income) or contact a tax professional.
You may download a copy of your current Certain Government Payments (Form 1099-G) from your claimant portal on the DES website at no charge. Prior year 1099-Gs (years 2013 forward) also will be available online.
What if I don’t have access to a computer and I need a current or past 1099-G?
There is no cost for years 2015, 2016 and 2017 (current).
If you have been furloughed as a direct result of the federal shutdown, you may be eligible for regular unemployment benefits.
The quickest way to file a claim is online at des.nc.gov.
When filing for unemployment, what reason do I select for leaving my job?
Federal employers do not report your wages to the Employment Department until you file a claim. To avoid additional delays, be prepared to also provide SF-8/SF-50 forms and copies of your paystubs for the period of July 1, 2017 through June 30, 2018.
The claim application mentions a job search requirement. Do I have to search for a job while furloughed?
Yes. You must complete at least three work search contacts for each week that you claim benefits.
What if I am working some hours but not getting paid?
If you are working some hours but not getting paid, you may be eligible for partial or full unemployment benefits depending on the hours worked and wages earned. In North Carolina, if you are working, you must report your earnings (what you would be paid for the time you worked) for the week you perform the work, not when you receive the money.
Do I have to serve a waiting week?
Yes. The first week you are eligible for benefits on a claim is a mandatory unpaid waiting week.
What happens if I receive back pay after the shutdown has ended?
Employees who receive unemployment benefits and also later receive a retroactive payment from their employer for the same time period, will be required to repay the UI benefits received.
I am a federal contractor that is affected by the federal shutdown. Should I file for unemployment benefits?
Filing for unemployment benefits during the shutdown is a personal choice. If you file and later receive back pay for hours worked during the shutdown, you will be required to repay any unemployment benefits you received.