North Carolina Administrative Code

04 NCAC 24C .0205 TELEPHONE HEARINGS (a) Hearings shall be conducted by telephone conference call, unless a request is made for an in-person hearing at the time the appeal is filed or an objection is made pursuant to Rule .0206 of this Section. (b) The Appeals Hearing Notice will…

04 NCAC 24C .0206 IN-PERSON HEARINGS (a) A party may request an in-person hearing: (1) at the time the appeal is filed; or (2) by filing a written objection to the telephone conference call to: (A) the Appeals Section as provided for in 04 NCAC 24A .0104; or (B) the designated Ap…

04 NCAC 24C .0207 RESCHEDULING A HEARING (a) An Appeals Referee may continue a hearing for "good cause" as defined in 04 NCAC 24A .0105. In addition to the reasons set forth in G.S. 96-15(d1), the reasons for which a continuance may be granted include, but are not limited to, the…

04 NCAC 24C .0208 DISQUALIFICATION OF APPEALS REFEREE (a) An Appeals Referee shall be free of any personal interest or bias in the appeal over which he or she is presiding. (b) An Appeals Referee shall not participate in hearing an appeal in which that Appeals Referee has a perso…

04 NCAC 24C .0209 CONDUCT OF HEARINGS (a) Hearings may be conducted by a Hearing Officer or an Appeals Referee, including the Chief Appeals Referee and the Deputy Chief Appeals Referee. Consistent with G.S. 96-15(f), all hearings shall be conducted in a manner to preserve the sub…

04 NCAC 24C .0210 HEARSAY (a) Hearsay evidence shall be accepted as credible evidence only when it: (1) falls within the statutory or common law exceptions to the hearsay rules; or (2) has an equivalent indicia of trustworthiness as competent evidence; and (3) is more probative o…

04 NCAC 24C .0211 CONTROLLED SUBSTANCE RESULTS In lieu of live testimony from a laboratory representative at a contested claims hearing, an affidavit from an authorized representative of the laboratory may be presented to prove controlled substance examination results, chain of c…

04 NCAC 24C .0212 CONTENTS OF APPEALS DECISION (a) The Appeals Decision shall include: (1) the names of the individuals present for the hearing; (2) findings of fact necessary for a resolution of the appeal; (3) the applicable statutory provisions; (4) conclusions of law; (5) the…

04 NCAC 24C .0213 COMBINATION TELEPHONE AND IN-PERSON HEARINGS (a) The Appeals Referee may conduct an in-person/telephone hearing to avoid prejudice, to ensure security, to comply with standards for appeal promptness, or to expedite an appeal. (b) A party may obtain an in-person/…

04 NCAC 24C .0214 WITHDRAWAL OF APPEAL (a) The appealing party may request to withdraw an appeal. Any request to withdraw an appeal must be made to the Appeals Referee scheduled to conduct the hearing. (b) A request to withdraw an appeal may be made in writing or orally. (1) If t…

04 NCAC 24C .0215 NEW FILING AFTER WITHDRAWAL OF APPEAL A party who has withdrawn their appeal pursuant to 04 NCAC 24C .0214 may file a new appeal of the determination by the Adjudicator consistent with 04 NCAC 24C .0203. The refiled appeal shall be scheduled for hearing before a…

SECTION .0300 - LEGAL REPRESENTATION FOR INITIAL APPEALS 04 NCAC 24C .0301 ADMINISTRATIVE PROCEEDINGS (a) An individual who is a party to a proceeding may represent himself or herself before an Appeals Referee. (b) A partnership may be represented by an employee or any of the par…

04 NCAC 24C .0302 NOTICES, SERVICE, AND LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY (a) Notices or certification of legal representation by an attorney licensed to practice law in this State shall be in writing and presented to the Appeals Referee to become par…

04 NCAC 24C .0303 ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE APPEALS REFEREE (a) Pursuant to G.S. 84-4.1, attorneys residing in and licensed to practice law in another state may seek to be admitted to practice before DES to represent a client. (b) An out-of-state attorne…

SECTION .0400 – SUBPOENAS FOR INITIAL APPEALS 04 NCAC 24C .0401 ISSUANCE OF SUBPOENAS (a) Subpoenas to compel the attendance of witnesses and the production of records for any appeal hearing may be issued at the direction of the designated Appeals Referee. (1) A subpoena may be i…

04 NCAC 24C .0402 OBJECTION TO SUBPOENA (a) Any party or person receiving a subpoena may serve a written objection to the issuance of a subpoena. The objection shall be addressed to the designated Appeals Referee, sent prior to the hearing, and contain the following: (1) the reas…

SECTION .0500 – HIGHER AUTHORITY REVIEW OF APPEALS DECISION Codifier's Note: Rules codified as 04 NCAC 24C .0501-.0506 were transferred to 04 NCAC 24F .0201-.0206 effective October 1, 2017.

SECTION .0600 - POST-DECISION RELIEF 04 NCAC 24C .0601 POST-DECISION RELIEF History Note: Authority G.S. 96-4; 96-11.4; 96-15; Eff. July 1, 2015; Temporary Repeal Eff. March 1, 2016; Temporary Repeal Expired December 10, 2016; Repealed Eff. April 1, 2017.

SUBCHAPTER 24D - TAX ADMINISTRATION SECTION .0100 – Requests for noncharging of benefit payments 04 NCAC 24D .0101 NOTICE OF CLAIM TO EMPLOYER Upon receipt of a claim for benefits filed by a claimant, DES shall notify the claimant's last employer and all base period employers of …

04 NCAC 24D .0102 NOTICE TO EMPLOYER OF POTENTIAL CHARGES (a) DES shall notify each employer in writing of potential charges to the employer's account. The notice shall contain the: (1) date of the notice; (2) claimant's name and social security number; (3) date the claimant's be…

SECTION .0200 - ACCOUNT CHARGE PROTESTS 04 NCAC 24D .0201 NOTICE OF EMPLOYER QUARTERLY CHARGES DES shall notify each employer in writing of the quarterly list of charges to the employer's Account using Form NC CLM 626-9 that shall contain the: (1) date of the notice; (2) charging…

04 NCAC 24D .0202 REQUIREMENTS FOR FILING PROTESTS TO LIST OF CHARGES An employer who protests the benefit charges to its account shall make the protest in writing within 30 days of the mailing date of Form NC CLM 626-9 to DES's Claims Unit in accordance with 04 NCAC 24A .0104(s)…

04 NCAC 24D .0203 GROUNDS FOR PROTESTING LIST OF CHARGES An employer shall only file protests for: (1) the reasons set forth in G.S. 96-11.3; (2) clerical errors in the list of charges; (3) charges resulting from individuals who were never employed by the employer; or (4) the cla…

04 NCAC 24D .0204 DES'S RESPONSIBILITIES UPON RECEIPT OF PROTEST to List of Charges (a) DES shall review the employer's account charges and investigate the accuracy of the charges based on the reasons provided by the employer in the protest. (b) Upon completion of its review, DES…

04 NCAC 24D .0205 DETERMINATION ON GROUNDS CONTAINED IN PROTEST DES's determination on the employer's protest to the list of benefit charges to its account shall contain: (1) notice of whether the relief sought by the employer in the protest was granted or denied; (2) any adjustm…

SECTION .0300 - ADEQUACY 04 NCAC 24D .0301 ADEQUACY THRESHOLD (a) An employer who establishes a pattern of failing to provide a timely response or adequate response to the Request for Separation Information (Form NCUI 500AB) under 04 NCAC 24B .0107, shall not be relieved of charg…

04 NCAC 24D .0302 ADEQUACY THRESHOLD DETERMINATION (a) The Adequacy Threshold Determination shall include: (1) the effect of the determination on the employer's account; (2) the reasons for the determination; (3) the date the determination was mailed or sent by electronic transmi…

04 NCAC 24D .0303 ADEQUACY PENALTY DETERMINATION (a) DES shall issue a written Adequacy Penalty Determination at the end of each charging cycle to notify the employer of charges to its account for erroneous unemployment benefit payments identified during the charging cycle if the…

04 NCAC 24D .0304 APPEALING ADEQUACY PENALTY DETERMINATIONS (a) An employer may file an appeal of its Adequacy Penalty Determination and request a hearing. The appeal shall be filed with DES's Claims Unit pursuant to 04 NCAC 24A .0104(m). (b) The appeal shall be filed within 15 d…

SECTION .0400 - VOLUNTARY ELECTION AND PAYMENTS 04 NCAC 24D .0401 VOLUNTARY ELECTION BY EMPLOYERS (a) Any employer electing coverage under G.S. 96-9.8 of the Employment Security Law shall make the election by completing the Employer Status Report (Form NCUI 604), available on DES…

04 NCAC 24D .0402 ELECTION TO REIMBURSE IN LIEU OF CONTRIBUTIONS (a) A new qualifying employer under G.S. 96-9.6 electing to pay reimbursements for benefits, rather than contributions, shall make the election by writing a letter stating their election to DES's Tax Administration …

04 NCAC 24D .0403 PAYMENT OF EMPLOYER TAXES (a) Taxes shall be due and payable to the Division of Employment Security and sent to DES's administrative office in Raleigh, North Carolina, or delivered to an agent of DES designated to accept payments as provided in 04 NCAC 24A .0104…

Section .0500 - Records 04 NCAC 24D .0501 Records of EmployERs (a) Each employer shall keep accurate employment and payroll records. These records shall be maintained for five years after the calendar year in which wages for services are paid and shall include the following: (1) …

04 NCAC 24D .0502 Wage Records (a) Wages paid for services excluded from the definition of "employment" as defined in G.S. 96-1(b)(12) shall be separately reflected in the employer's records to indicate the following: (1) the time of service; and (2) remuneration for services tha…

04 NCAC 24D .0503 Allowances and Reimbursement Advances (a) Allowances, advances of reimbursements paid to an individual in employment for traveling, and other bona fide expenses incurred or reasonably expected to be incurred in the business of the individual's employer shall not…

04 NCAC 24D .0504 Manner of Recordkeeping (a) Each employer shall maintain records as prescribed in this Section. (b) All records shall be kept and maintained in a manner that preserves the integrity of all reports that the employing unit is required to file with DES. (1) Records…

SECTION .0600 - REPORTS 04 NCAC 24D .0601 GENERAL FORMAT OF REPORTS AND FORMS AND METHODS OF SUBMISSION (a) The following shall file the Employer's Quarterly Tax and Wage Report (NCUI 101) using compact disks, or electronic transmission via the internet at des.nc.gov, or paper re…

04 NCAC 24D .0602 STATUS REPORTS (a) Each employing unit shall complete and file an Employer Status Report (Form NCUI 604) with DES within 10 days of becoming subject to the Employment Security Law. The Employer Status Report is located on DES's website, and shall include the fol…

04 NCAC 24D .0603 QUARTERLY REPORTS FROM TAXED EMPLOYERS (a) Each employer, other than a domestic employer who has elected to report and pay annually under G.S. 96-9.15(f), shall file with DES, within the month during which contributions for any period become due, an Employer's Q…

04 NCAC 24D .0604 ANNUAL REPORTS FROM DOMESTIC EMPLOYERS (a) A request by a domestic employer to report wages paid, and pay contributions on an annual basis shall be made in writing and delivered to DES pursuant to 04 NCAC 24A .0104. There is no special form or format required fo…

SECTION .0700 - TRANSFER OF EXPERIENCE RATING TO RELATED ENTITY SUCCESSOR ACCOUNT 04 NCAC 24D .0701 TRANSFER OF EXPERIENCE History Note: Authority G.S. 96-4; 96-10; 96-11.7; Eff. July 1, 2015; Repealed Eff. July 1, 2018.

04 NCAC 24D .0702 REQUIREMENTS FOR TRANSFER OF EXPERIENCE (a) A successor employer shall use the following information when requesting a partial transfer of experience rating: (1) the total three-year taxable payroll ending June 30th prior to the last computation date for the tra…

04 NCAC 24D .0703 LATE NOTICE OF TRANSFER (a) The following definitions shall apply in this Rule: (1) A related transfer is an acquisition by related party as defined in G.S. 96-11.7(c). (2) An "unrelated transfer" is any business transfer recognized in G.S. 96-11.7 except that o…

SECTION .0800 - AGREEMENTS TO COMPROMISE 04 NCAC 24D .0801 APPLICATION FOR COMPROMISE (a) An employing unit may file a request for compromise of its tax debt with DES. (b) A request for compromise shall include the following: (1) the name and address of the employing unit; (2) th…

SECTION .0900 - SPECIAL TAX INVESTIGATIONS 04 NCAC 24D .0901 SPECIAL TAX INVESTIGATIONS (a) When it is discovered by a representative of DES that a claimant is alleging that he or she was an employee and the employer is alleging that the claimant was not an employee, the matter s…

SECTION .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE 04 NCAC 24D .1001 REQUEST FOR REDETERMINATION OF TAX RATE (a) An employer may request a review and redetermination of its tax rate after receiving notice of the tax rate. (b) An employer requesting a review …

04 NCAC 24D .1002 DIVISION'S OBLIGATIONS (a) DES shall review the employing unit's request to review and redetermine its tax rate and all available facts, and shall issue a written ruling. The ruling shall be mailed to the employing unit's address as set forth in 04 NCAC 24A .010…