Quarterly Charging

Charges to an employer’s account are assessed at the end of each calendar quarter. Charging statements are issued to each employer that has incurred charges during that quarter.

Potential Charges

A Notice of Initial Claim and Potential Charges is mailed when a claim for benefits is filed by a current or former employee, and wages reported by your company are used to determine the benefit entitlement. The notice reflects potential liability and cannot be used to request noncharging of benefits. If the claimant did not work for you or your predecessor, please contact our Employer Call Center. If the base period wages are incorrect, please complete and submit NCUI 685 Adjustment to Employers Quarterly Tax & Wage Report.

Benefit charges are generated quarterly and reflected on your Form NC CLM 626-9 List of Charges. You may follow instructions on the List of Charges to request relief from liability.

Actual Charges

A List of Charges to Your Account is generated each quarter summarizing all charges applied to your account for the quarter. When benefits are paid, or when payments are adjusted, actual charges are allocated to your account based on your charge percentage. These statements are mailed to you and are also available online. Instructions for disputing charges are included on the statement.

Relief of charges is considered in cases involving claimants whose separations were due to a discharge for misconduct in connection with the work, claimants who quit voluntarily and claimants separated within the first 100 days of employment due to a bona fide inability to perform the available work.

Adequacy

Adequacy is the process of evaluating your responses to Requests for Separation Information (NCUI 500AB forms) to determine whether you established a pattern of failing to respond adequately or in a timely manner. When a pattern of failure is established, you may not be relieved of charges resulting from erroneous benefit payments.

A pattern is established when you fail to respond adequately or in a timely manner to two  or 2% of the total requests made to you during the reporting cycle, whichever is greater. The reporting cycle begins Aug. 1 each year and ends July 31 of the following year. If you fail to respond to two or 2% of requests for separation information, you will receive a notice informing you that you have established a pattern.

Providing timely and adequate responses to all requests for separation information is the only way to avoid establishing a pattern. A timely response must be received by the response due date listed on the Request for Separation Information. An adequate response provides enough facts for the Division of Employment Security to make an accurate legal determination without having to contact you to obtain additional information.

What if I disagree with the charges from the Notice NCUI-551?

What if I disagree with the charges from the Notice NCUI-551?

The notice indicates potential liability,  and the charges listed have not yet been assessed. Benefit charges are generated quarterly and reflected on your Form NC CLM 626-9 List of Charges. You may follow instructions on the List of Charges to request relief from liability.

Why should I protest?

Why should I protest?

Protesting will prevent your rate from going up from erroneous charges. For example, if you disagree with the amount of wages reported, or even if wages were reported under an incorrect Social Security number, you must protest the charges to your account.

Why am I getting a Notice of Claim and Potential Charges for an individual who was not recently employed by me?

Why am I getting a Notice of Claim and Potential Charges for an individual who was not recently employed by me?

The notice is mailed to inform you of your potential liability when a claim is filed for which wages that you reported were used to calculate a benefit entitlement.