Section .0600 - Reports

 

04 NCAC 24D .0601          GENERAL FORMAT OF REPORTS AND FORMS AND METHODS OF SUBMISSION

(a)  The following shall file the portion of the required Employer's Quarterly Tax and Wage Report (NCUI 101) that contains the name, social security number, and gross wages of each employee on magnetic or electronic media using a compact disk, online remote tax filing, or upload of data file via the internet format:

(1)           employers with 25 or more employees in any one calendar quarter; and

(2)           other entities, including agents reporting on behalf of employers, who file reports for a client employer with a total of 25 or more employees in any one calendar quarter.

(b)  Quarterly Employer's Tax and Wage Reports (Form NCUI 101) shall contain the individual employees' wages section and wage summary section. 

(c)  Employers, including agents, who file an Employer's Quarterly Tax and Wage Report for a client employer with less than 25 total employees in any one calendar quarter may use magnetic or electronic media reporting.  Employers with less than 25 employees may also file paper returns.

(d)  A magnetic or electronic media wage report from agents reporting on behalf of employers may contain information from multiple employers.

 

History Note:        Authority G.S. 96-4; 96-9.15;

Eff. July 1, 2015.