File an Appeal

The preferred and fastest way to appeal a determination made by the Division of the Employment Security is through the DES online benefits system. Once an appeal is filed, DES will schedule a hearing on your appeal. A notice of hearing containing the date, time and contact information for the designated appeals referee will be sent to you.

File an Appeal

Prepare for a Hearing

It's important to be prepared for an appeals hearing. 

Prepare for a Hearing

Board of Review

The North Carolina Board of Review is an independent, quasi-judicial body charged with deciding Higher Authority Appeals regarding unemployment benefits; determining initial disputes between the Division of Employment Security and an Employer regarding unemployment tax liability; determining D-100 cases where the Division of Employment Security is a party; and determining unemployment benefits during Labor Disputes.

Board of Review

Petition for Judicial Review in Benefits Case

Judicial review is the power of the courts to review either findings of fact, conclusions of law, or both from a final agency decision. During judicial review hearings, a superior court or appellate court judge reviews the evidence that the agency relied on to reach its decision. The judge will determine if the decision complies with the law.

Petition for Judicial Review in Benefits Case

Petition for Judicial Review in Tax Case

Judicial review is the power of the courts to review either findings of fact, conclusions of law, or both from a final agency decision.  During judicial review hearings, a superior court or appellate court judge reviews the evidence that the agency relied on to reach its decision.  The judge will determine if the decision complies with the law.

Petition for Judicial Review in Tax Case