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Title 04 - Commerce
> Chapter 24 - Employment Security
Chapter 24 (consolidated)
Employment Security
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Subchapter A
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04 NCAC 24A .0101
OFFICE LOCATION
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04 NCAC 24A .0102
ADDRESS CHANGES AND ELECTRONIC ADDRESS CHANGES
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04 NCAC 24A .0103
ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE
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04 NCAC 24A .0104
ADDRESSES FOR FILING CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR PROTESTS
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04 NCAC 24A .0105
DEFINITIONS
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04 NCAC 24A .0106
FILING/MAILING DATES AND USE OF FORMS
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04 NCAC 24A .0107
Digital Signatures
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04 NCAC 24A .0108
Signatures on Reports and Forms
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04 NCAC 24A .0109
POWER OF ATTORNEY
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04 NCAC 24A .0110
LIMITATION ON AUTHORITY GRANTED BY Power of attorney
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04 NCAC 24A .0201
WRITTEN REQUEST REQUIRED
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04 NCAC 24A .0202
CLEAR DESCRIPTION OF RECORDS REQUIRED
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04 NCAC 24A .0203
DETERMINATION AS TO DISCLOSURE
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04 NCAC 24A .0204
RELEASE OF INFORMATION TO THIRD PARTY
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04 NCAC 24A .0205
FEES FOR COPIES AND SERVICES
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04 NCAC 24A .0206
METHOD OF PAYMENT
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04 NCAC 24A .0207
PAYMENT REQUIRED BEFORE INFORMATION RELEASE
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04 NCAC 24A .0301
RIGHT TO PETITION
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04 NCAC 24A .0302
DISPOSITION OF PETITION
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04 NCAC 24A .0400
reserved for future codification
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04 NCAC 24A .0501
WRITTEN REQUEST REQUIRED
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04 NCAC 24A .0502
INDIGENCY
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04 NCAC 24A .0503
INVOICE AND FEES
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04 NCAC 24A .0504
DISCLOSURE OF RECORDS RELATED TO PENDING APPEAL OR CONTESTED CASE
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04 NCAC 24A .0601
OFFICIAL FORMS
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Subchapter B
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04 NCAC 24B .0101
FILING A CLAIM
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04 NCAC 24B .0102
ALTERNATIVE FILING METHODS
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04 NCAC 24B .0103
WEEKLY CERTIFICATIONS
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04 NCAC 24B .0104
INFORMATION TO BE PROVIDED TO CLAIMANTS FILING A NEW CLAIM
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04 NCAC 24B .0105
ANTEDATING
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04 NCAC 24B .0106
SUSPENSION OF BENEFITS FOR PROBATION VIOLATORS WHO AVOID ARREST
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04 NCAC 24B .0107
VALID JOB CONTACTS
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04 NCAC 24B .0201
Registration for work
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04 NCAC 24B .0202
Benefit rights of interstate claimants
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04 NCAC 24B .0203
Claims for benefits
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04 NCAC 24B .0204
Determination of claims
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04 NCAC 24B .0205
APPELLATE PROCEDURE.
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04 NCAC 24B .0206
CANADIAN CLAIMS
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04 NCAC 24B .0207
NOTIFICATION OF INTERSTATE CLAIM
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04 NCAC 24B .0301
REQUIREMENTS FOR CLAIMANTS
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04 NCAC 24B .0302
RECORD OF WORK AND WAGES OF CLAIMANTS
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04 NCAC 24B .0401
DETERMINATION BY ADJUDICATOR
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04 NCAC 24B .0402
request for SEPARATION information from Employer
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04 NCAC 24B .0501
NOTICE TO EMPLOYER OF LABOR DISPUTE CLAIM
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04 NCAC 24B .0502
EMPLOYER RESPONSE REQUIREMENT
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04 NCAC 24B .0503
DETERMINATION OF LABOR DISPUTE AND REFERRAL FOR HEARING
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04 NCAC 24B .0504
ISSUES
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04 NCAC 24B .0601
NOTICE REQUIREMENT FOR OVERPAYMENT
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04 NCAC 24B .0602
BILL FOR REPAYMENT OF OVERPAYMENT
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04 NCAC 24B .0603
WAGE AUDIT NOTICE FOR EMPLOYERS
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04 NCAC 24B .0701
WAIVER OF REPAYMENT OF NONFRAUDULENT OVERPAYMENT
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04 NCAC 24B .0702
WAIVER OF REPAYMENT OF FRAUDULENT OVERPAYMENT
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04 NCAC 24B .0703
DECISION AND CONSIDERATION OF WAIVER PETITIONS
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04 NCAC 24B .0704
FACTORS IN DETERMINING EQUITY AND GOOD CONSCIENCE
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04 NCAC 24B .0705
FACTORS IN DETERMINING FAULT
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04 NCAC 24B .0801
DUTIES OF THE REQUESTING STATE
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04 NCAC 24B .0802
DUTIES OF RECOVERING STATE
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04 NCAC 24B .0803
DUTIES OF PAYING STATE
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04 NCAC 24B .0804
WITHDRAWALS OF COMBINED WAGE CLAIMS
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04 NCAC 24B .0901
SETOFF DEBT COLLECTION ACT NOTICE TO CLAIMANT
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04 NCAC 24B .0902
CLAIMANT SETOFF DEBT COLLECTION ACT HEARINGS
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04 NCAC 24B .1001
NOTICE TO CLAIMANT OF REFERRAL TO TOP
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04 NCAC 24B .1002
CLAIMANT REEVALUATION OF DEBT
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04 NCAC 24B .1101
NDNH Claimant NOTICE
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04 NCAC 24B .1102
NDNH EMPLOYER NOTICE
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04 NCAC 24B .1103
CLAIMANT RESPONSE TO REQUEST FOR EMPLOYMENT AND WAGE INFORMATION
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04 NCAC 24B .1104
EMPLOYER RESPONSE TO REQUEST FOR EMPLOYMENT AND WAGE INFORMATION
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Subchapter C
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04 NCAC 24C .0101
APPEAL DATE ESTABLISHED BY TESTIMONY
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04 NCAC 24C .0102
TIMELINESS EXCEPTION
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04 NCAC 24C .0103
BASE PERIOD EMPLOYER DENIED NONCHARGING
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04 NCAC 24C .0104
EMPLOYER PARTY TO DETERMINATION
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04 NCAC 24C .0201
APPEARANCE BY PARTY
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04 NCAC 24C .0202
PRESENTING AND SCHEDULING APPEALED CLAIMS
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04 NCAC 24C .0203
CONTENTS OF APPEAL TO APPEALS SECTION
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04 NCAC 24C .0204
APPEALS HEARING NOTICE
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04 NCAC 24C .0205
TELEPHONE HEARINGS
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04 NCAC 24C .0206
IN-PERSON HEARINGS
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04 NCAC 24C .0207
RESCHEDULING A HEARING
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04 NCAC 24C .0208
DISQUALIFICATION OF APPEALS REFEREE
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04 NCAC 24C .0209
CONDUCT OF HEARINGS
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04 NCAC 24C .0210
HEARSAY
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04 NCAC 24C .0211
CONTROLLED SUBSTANCE RESULTS
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04 NCAC 24C .0212
CONTENTS OF APPEALS DECISION
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04 NCAC 24C .0213
COMBINATION TELEPHONE AND IN-PERSON HEARINGS
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04 NCAC 24C .0214
WITHDRAWAL OF APPEAL
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04 NCAC 24C .0215
NEW FILING AFTER WITHDRAWAL OF APPEAL
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04 NCAC 24C .0301
ADMINISTRATIVE PROCEEDINGS
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04 NCAC 24C .0302
NOTICES, SERVICE, AND LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY
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04 NCAC 24C .0303
ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE APPEALS REFEREE
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04 NCAC 24C .0401
ISSUANCE OF SUBPOENAS
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04 NCAC 24C .0402
OBJECTION TO SUBPOENA
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04 NCAC 24C .0500
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04 NCAC 24C .0601
REPEALED - POST-DECISION RELIEF
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Subchapter D
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04 NCAC 24D .0101
NOTICE OF CLAIM TO EMPLOYER
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04 NCAC 24D .0102
NOTICE TO EMPLOYER OF POTENTIAL CHARGES
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04 NCAC 24D .0103-.0106
REPEALED - REQUIREMENTS FOR REQUESTING NONCHARGING OF BENEFIT PAYMENTS
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04 NCAC 24D .0201
NOTICE OF EMPLOYER QUARTERLY CHARGES
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04 NCAC 24D .0202
REQUIREMENTS FOR FILING PROTESTS TO LIST OF CHARGES
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04 NCAC 24D .0203
GROUNDS FOR PROTESTING LIST OF CHARGES
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04 NCAC 24D .0204
DES'S RESPONSIBILITIES UPON RECEIPT OF PROTEST to List of Charges
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04 NCAC 24D .0205
DETERMINATION ON GROUNDS CONTAINED IN PROTEST
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04 NCAC 24D .0301
ADEQUACY THRESHOLD
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04 NCAC 24D .0302
ADEQUACY THRESHOLD DETERMINATION
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04 NCAC 24D .0303
ADEQUACY PENALTY DETERMINATION
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04 NCAC 24D .0304
APPEALING ADEQUACY PENALTY DETERMINATIONS
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04 NCAC 24D .0401
VOLUNTARY ELECTION BY EMPLOYERS
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04 NCAC 24D .0402
ELECTION TO REIMBURSE IN LIEU OF CONTRIBUTIONS
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04 NCAC 24D .0403
PAYMENT OF EMPLOYER TAXES
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04 NCAC 24D .0501
Records of EmployERs
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04 NCAC 24D .0502
Wage Records
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04 NCAC 24D .0503
Allowances and Reimbursement Advances
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04 NCAC 24D .0504
Manner of Recordkeeping
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04 NCAC 24D .0601
GENERAL FORMAT OF REPORTS AND FORMS AND METHODS OF SUBMISSION
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04 NCAC 24D .0602
STATUS REPORTS
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04 NCAC 24D .0603
QUARTERLY REPORTS FROM TAXED EMPLOYERS
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04 NCAC 24D .0604
ANNUAL REPORTS FROM DOMESTIC EMPLOYERS
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04 NCAC 24D .0701
REPEALED - TRANSFER OF EXPERIENCE
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04 NCAC 24D .0702
REQUIREMENTS FOR TRANSFER OF EXPERIENCE
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04 NCAC 24D .0703
LATE NOTICE OF TRANSFER
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04 NCAC 24D .0801
APPLICATION FOR COMPROMISE
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04 NCAC 24D .0901
SPECIAL TAX INVESTIGATIONS
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04 NCAC 24D .1001
REQUEST FOR REDETERMINATION OF TAX RATE
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04 NCAC 24D .1002
DIVISION'S OBLIGATIONS
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04 NCAC 24D .1003
CONTINUED PAYMENTS REQUIRED
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04 NCAC 24D .1100
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04 NCAC 24D .1101
NOTICE TO EMPLOYER OF REFERRAL TO TOP
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04 NCAC 24D .1102
EMPLOYER REEVALUATION OF DEBT
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04 NCAC 24D .1103
SETOFF DEBT COLLECTION ACT NOTICE TO EMPLOYER
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04 NCAC 24D .1104
EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS
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04 NCAC 24D .1201
REQUEST FOR SEASONAL DETERMINATION
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04 NCAC 24D .1202
WRITTEN DETERMINATION
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04 NCAC 24D .1203
DISPLAY REQUIRED
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04 NCAC 24D .1204
WAGE RECORDS AND REPORTS REQUIREMENT
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04 NCAC 24D .1301
NOTICE to employer
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04 NCAC 24D .1302
NOTICE to GARNISHEE
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04 NCAC 24D .1401
OFFICIAL FORMS (recodified to 04 ncac 24A .0601 Eff. August 1, 2020)
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Subchapter E
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04 NCAC 24E .0101-.0104
REPEALED
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Subchapter F
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04 NCAC 24F .0101
OFFICE LOCATION FOR BOARD OF REVIEW
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04 NCAC 24F .0102
ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE
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04 NCAC 24F .0103
ADDRESSES FOR FILING APPEALS, EXCEPTIONS, OR REQUESTS
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04 NCAC 24F .0104
FILING/MAILING DATES AND USE OF FORMS
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04 NCAC 24F .0105
SIGNATURES
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04 NCAC 24F .0106
APPEAL DATE
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04 NCAC 24F .0107
TIMELINESS EXCEPTION
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04 NCAC 24F .0201
REQUIREMENTS FOR APPEAL STATEMENT TO BOARD OF REVIEW
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04 NCAC 24F .0202
ACKNOWLEDGMENT OF APPEAL
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04 NCAC 24F .0203
ORAL ARGUMENTS
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04 NCAC 24F .0204
LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY BEFORE THE BOARD OF REVIEW
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04 NCAC 24F .0205
INTRODUCTION OF EVIDENCE IN HIGHER AUTHORITY HEARINGS
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04 NCAC 24F .0206
CONTENT OF HIGHER AUTHORITY DECISION
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04 NCAC 24F .0301
APPEALING A TAX MATTER
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04 NCAC 24F .0302
SCHEDULING TAX HEARINGS
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04 NCAC 24F .0303
REPEALED - TELEPHONE HEARINGS BEFORE THE BOARD OF REVIEW
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04 NCAC 24F .0304
IN-PERSON HEARINGS
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04 NCAC 24F .0305
COMBINATION TELEPHONE AND IN-PERSON HEARINGS BEFORE THE BOARD OF REVIEW
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04 NCAC 24F .0306
RESCHEDULING A TAX HEARING
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04 NCAC 24F .0307
SUBPOENAS
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04 NCAC 24F .0308
THE TAX OPINION
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04 NCAC 24F .0309
CONDUCT OF TAX HEARINGS BY THE BOARD OF REVIEW
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04 NCAC 24F .0310
BURDEN OF PROOF IN HEARINGS BEFORE THE BOARD OF REVIEW
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04 NCAC 24F .0311
ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE BOARD OF REVIEW
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Subchapter G
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04 NCAC 24G .0101
EXPIRED - TEMPORARY WAIVER OF CERTAIN ELIGIBILITY REQUIREMENTS
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04 NCAC 24G .0102
EXPIRED - NOTICE THAT EMPLOYERS MUST GIVE TO EMPLOYEES AS A RESULT OF CORONAVIRUS
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04 NCAC 24G .0103
EXPIRED - TEMPORARY WAIVER OF BENEFIT CHARGES TO EMPLOYER ACCOUNTS
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04 NCAC 24G .0104
EXPIRED - TEMPORARY COVID-19 SUITABLE WORK PROVISIONS
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