Benefits Charging for Employers

In accordance with Governor Cooper's Executive Order No. 118, the Department of Commerce Division of Employment Security has been directed not to charge employers' accounts for benefits paid to individuals for reasons related to COVID-19.

Employers responding to requests for separation information should indicate that the separation was due to COVID-19. If the separation reason on a claim is not due to COVID-19, the employer may be charged.

Frequently Asked Questions

What is employer charging?

What is employer charging?

Benefits paid to an individual are charged to an employer's account quarterly. Benefits paid are allocated to the accounts of employers in proportion to the base period wages paid by each employer. Employer charging is the determination and allocation of benefit charges to employer accounts.

Will I receive relief of benefit charges for claims related to COVID-19?

Will I receive relief of benefit charges for claims related to COVID-19?

Yes. In accordance with Governor Cooper's executive order, the Department of Commerce Division of Employment Security has been directed not to charge employers' accounts for benefits paid to individuals for reasons related to COVID-19. Employers responding to requests for separation information should indicate that the separation was due to COVID-19. If the separation reason on a claim is not due to COVID-19, the employer may be charged.

What do I need to do so that my employer account is not charged?

What do I need to do so that my employer account is not charged?

Employers do not need to contact us or respond to the Notice of Initial Claim and Potential Charges (NCUI551) to receive non‐charging for COVID‐19 related claims. DES will automatically take action to protect your account from charges associated with COVID‐19 claims.

To ensure proper action is taken, be sure to indicate that the separation was due to COVID‐19.

What if the employer was charged but should not have been charged?

What if the employer was charged but should not have been charged?

When responding to Requests for Separation Information posted on the Employer Menu page, employers can agree or disagree with the reason provided by the individual filing the claim. When this occurs, the employer is provided an opportunity to select the correct separation reason.

Employers who respond via SIDES should report temporary closures as a ‘Temporary Layoff’ and include comments ‘that the work stoppage is due to COVID‐19.’ A reduction in work hours should be reported as ‘Still Employed, Hours Reduced by employer’ and comments included that the ‘reduction in hours is due to COVID‐19 initiated by employer or staff inability to work due to COVID‐19.’

Employers who receive a List of Charges (NCUI626) that includes charges associated with COVID‐19 related claims may protest those charges. The List of Charges is mailed to employers quarterly.

How can an employer file a protest?

How can an employer file a protest?

An employer who protests the benefit charges to its account shall make the protest as follows:

  • In writing within 14 days of the mailing date of the notice of potential charges;
  • By mail to: DES Employer Benefit Charges/Benefit Charges Unit, P.O. Box 25903, Raleigh, North Carolina 27611‐5903; or facsimile to 919‐733‐1126; and
  • List all grounds for the protest as prescribed under Rule 24D .0105.

Any of the following forms, when completed with the information indicated in Paragraph (a) of this Rule, shall constitute compliance with this Rule:

  • Notice of Combined Wage Claim and Potential Charges to Your Account (Form NCUI 551C);
  • Administrative Determination Disallowing Noncharging (Form NCUI 570);
  • List of Charges to Your Account (Form NCUI 626); or
  • Unemployment Tax Rate Assignment (Form NCUI 104).