Appeals
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.
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.
Prepare for a Hearing
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 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.