Interpretations Manual
The Employment Security Law of North Carolina, Chapter 96-1 et seq., became effective in 1936. It has been amended many times throughout the years, and has been the object of extensive judicial interpretation.
Considering the complex nature of the Employment Security Law, the extensive amendments and court decisions, the Division of Employment Security (then known as the Employment Security Commission) began issuing written interpretations in 1937. Interpretations are issued by the Chief Counsel as DES’s legal opinion and precedent on issues considered, and to ensure consistent application of the law.
DES’s Interpretations serve two main purposes: First, it is a source of reference for DES employees and the public. Second, the Interpretations Manual is used by DES employees as an investigative and training tool. Interpretations are not binding on the public.
INTERPRETATION NO. | SUBJECT |
|---|---|
Interpretation of Section 19(f)(6) of the law. | |
Labor unions coverage under the North Carolina Law. | |
Commission Records shall show true status of employing unit. | |
Determination of suitable work when physical disability is in question. | |
Liability under mandatory provision of Law supersedes voluntary election – Termination of Coverage – Section 8(b) and (c) and Section 19(f) of the Unemployment Compensation Law. | |
Endorsement of checks intended for Unemployment Compensation Commission but sent to Commissioner of Revenue. | |
Unemployment Compensation Act; Interpretation of the phrase “Left work voluntarily without good cause attributable to employer,” as same appears in Section 5(a) of the Unemployment Compensation Laws of North Carolina. | |
Unemployment Compensation Law; Effect of docketing judgment for contributions; Refunds. | |
Unemployment Compensation Tax; Compromise of tax involving claims in litigation. | |
Unemployment Compensation Law; Section 96-14(a) of the General Statutes; Voluntary or involuntary separation from work; Married women who leave their work to follow their husbands to new residences. | |
Interpretation of Section 96-8(g)(1) of the Employment Security Law of North Carolina since January 1, 1949 – Definition of Employment. | |
Employment Security Commission; Collection of contributions; Taxation; Docketing of summary judgment; Authority of Commission to accept chattel mortgages covering amount of contribution or taxes due; Statutes, directory and mandatory. | |
Interpretation of Section 96-11(c)(2) of the Employment Security Law of North Carolina – Voluntary coverage. | |
Employment Security Commission; Proviso of Section 96-15(b); Double Affirmance Clause; Extent of payment of benefits under Double Affirmance Clause. | |
Interpretation of General Statute of North Carolina 1-47 – 10-year statute of limitation on collection of judgments. | |
Earnings reportable and availability of claimant serving on jury, National Guard, United States Army Reserve Corps, or as election official. | |
Interpretation of Section 96-8(g)(1) of the Employment Security Law of North Carolina since January 1, 1949 – Definition of “employment” - Whether home workers are in employment. | |
Interpretation of Section 96-9(b)(4)(A) of the Employment Security Law of North Carolina – Use of Payrolls in Computing Contribution Rates on Re-established Liability after Computation Date. | |
Interpretation of Sections 96-8(g)(2), (3), (4) and (5) of the Employment Security Law of North Carolina – Employment – Services performed within and without this State – Interstate employment. | |
Interpretation of Section 96-8(g)(7)(G) of the Employment Security Law of North Carolina – Employment of mother and father by an administratrix of son’s estate or by a partnership composed of sons. | |
Interpretation of Section 96-9(c)(4) of the Employment Security Law of North Carolina – Total or partial transfer of experience rating account. | |
Employment Security Commission; Transfer of reserve accounts; Notice of Commission to successor employer; Refunds. | |
Priority of federal liens on personal property. | |
Priority of federal liens. | |
Status of an individual who renders service as a preacher and in addition thereto works during the week days in covered employment and who becomes separated from his weekday employment. | |
Executors and administrators; Escheats; Disposition of unemployment compensation benefits where no administrator has qualified, and Section 28-68 does not apply. | |
Eligibility of individuals who are primarily self-employed and others who supplement regular earnings but are not engaged in self-employment. | |
Interpretation of Section 96-8(g)(7)(I) of the Employment Security Law of North Carolina – Status of insurance agents, solicitors, and securities salesmen under the Employment Security Law. | |
Officers of corporations – Employment – Employees. | |
Officer’s salaries. | |
Interpretation of Section 96-8(g)(1) of the Employment Security Law of North Carolina – Status of bank directors required by statute to serve on committees. | |
Interpretation of the Employment Security Law of North Carolina, Section 96-8(6)(b) (formerly Section 96-9(c)(4)(B)) Rate of Successor – Section 96-11(a) (No change) Effective date of liability. | |
Interpretation of Section 96-8(g) 15 (formerly Section 96-8(g)(7)(0)) of the Employment Security Law of North Carolina, defining “casual labor.” | |
Interpretation of the Employment Security Law of North Carolina -Section 96-12(b), Wages used in computing weekly benefit amount; Section 96-8 (18), Base period. Section 96-8(10)(a), Total unemployment; Section 96-8(13), Wages – Effect of payment of wages retroactively for base period purposes and effect of such payments upon the eligibility of a claimant for benefits with respect to the week for which such retroactive wages were paid. | |
Interpretation of Section 96-10(d) of the Employment Security Law of North Carolina – Liability of purchaser of business for unpaid contributions of predecessor. | |
Supplemental unemployment benefits. | |
Interpretation of Section 96-8(6) of the Employment Security Law of North Carolina – Employment, Employer and Employee – On-the-job Training under the Division of Vocational Rehabilitation of the North Carolina Department of Education. | |
Interpretation of the Employment Security Law of North Carolina - Covered employment. | |
Interpretation – General Statutes Chapter 59 – Partnerships. | |
Interpretation – General Statutes Section 148-33.1 – Prisoners employed under work release plan – In employment. | |
Interpretation – Decision which has become final may be amended to correct clerical errors or to make the decision express the intent of the deputy. | |
Interpretation of Section 96-8(6) of the Employment Security Law of North Carolina – Services performed under contract by one employing unit for another employing unit. | |
Interpretation of Section 96-8(6) g7 of the Employment Security Law of North Carolina – Employment of stepson by stepfather. | |
Interpretation of Section 59-1 to 59-30 Inclusive – Limited partnerships. | |
Interpretation of the Employment Security Law of North Carolina Section 96-15(b)(1), Redetermination of an initial monetary determination. | |
Interpretation of Section 96-15(b)(2) of the Employment Security Law of North Carolina and Section 1-593 and 103-4 of the General Statutes – Effect of legal holidays upon appeal period. | |
Interpretation of the Employment Security Law of North Carolina (1) Section 96-13(3), Commission-approved training, and (2) Section 96-18(f), Larceny and embezzlement. | |
Interpretation of Section 96-9(5) k., and 96-8(6)g.17 of the Employment Security Law of North Carolina – Orphanages. | |
Interpretation of Sections 96-8(5)k, 96-8(5)a, and 96-8(6) g.17(iv) of the Employment Security Law of North Carolina – Vocational workshop – Rehabilitation facility. | |
Interpretation of the Employment Security Law of North Carolina - Nonprofit organizations: (1) Section 96-8(5)a, 96-8(5)k, and 96-11(c)(1) – Employer and (2) Section 96-9(d) – Method of financing. | |
Partial Revocation of Interpretation No. 231 | |
Interpretation of Section 96-8(5)k and 96-8(6)g.17 (v) of the Employment Security Law of North Carolina – Nonprofit organizations and exempt employment. | |
Interpretation of Section 96-11(c)(1) and 96-10(i) of the Employment Security Law of North Carolina – Request by Employer X held liable under the Federal Unemployment Tax Act for eight years that he be allowed to volunteer coverage under the Employment Security Law of North Carolina for all eight years in order to get tax credit beyond the five-year statute of limitations. | |
Interpretation of Section 96-10(b)(1) of the Employment Security Law of North Carolina – Collection of contributions where employer does not protest or request a hearing within apt time. | |
International Longshoremen Association (ILA), Guaranteed Annual Income Plan (GAI) – South Atlantic Labor Contract. | |
Interpretation of Section 96-8(13) b of the Employment Security Law of North Carolina – Annuity plan. | |
Interpretations. | |
Total and partial unemployment. | |
Disclosure of information. | |
Payments made to claimants. | |
monies paid to members of the State National Guard or Air National Guard | |
Claims reporting of National Guard pay. | |
National Guard and Reserve pay. | |
Vacation payments. | |
Unemployment of part-time claimants. | |
INTERPRETATION NO. 256, SUPPLEMENT 1 | Unemployment of part-time claimants. |
Unemployment of part-time claimants, Revised. | |
Limited partnership agreements. | |
Separation payments. | |
Voluntary contributions. | |
Referrals to the State Bureau of Investigation. | |
Leaves of absence; Revision of UI Procedural Letter 33(81). | |
Bona fide permanent employment. | |
Bona fide permanent employment. | |
Between terms denial for educational personnel. | |
Between terms denial. | |
Public health nursing positions with schools. | |
Between terms denial - Reasonable assurances. | |
N.C. Gen. Stat. § 96-8(10) - Applications of this Section in cases where an employer’s incentive pay plan results in an employee being paid for more hours than he actually worked. | |
Attached unemployment, N.C. Gen. Stat. § 96-8(10). | |
Eligibility for attached unemployment. | |
Seasonal pursuits, N.C. Gen. Stat. § 96-16. | |
Authority to reconsider State UI claim. | |
Disability pension offset requirements. | |
Extended benefits – Charging of benefits. | |
Who may appeal and/or protest an unemployment tax rate assignment, an Unemployment Tax Assessment and Demand for Payment, or an employer’s status and/or liability. | |
Job listings & fee charging – Temporary employment agencies. | |
Temporary help/services agencies - Fee charging restriction. | |
Language proficiency requirement in job orders. | |
Raising separation from employment issues; Reduction in force plan – Separation determined by employer. | |
Application of the provision under N.C. Gen. Stat. § 96-14(1), Relating to separations due to disability or other health reasons. | |
Whether Unemployment Insurance (UI) benefits will be paid when an employee refuses to comply with the employer’s policy mandating employees to have received a COVID-19 vaccine |