['Termination']
['Unemployment']
06/11/2024
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Summary of differences between federal and state regulations
Coverage
In North Carolina, the definition of employer provides for a minimum period of time or payroll of 20 weeks.
Workers are considered employees based on a test of whether there is a contract creating an employee relationship.
Exclusions from the definition of employment include:
- Insurance agents on commission,
- Real estate agents on commission,
- Casual labor not in the course of employers business, and
- Part-time service for nonprofit organizations exempt from federal income tax.
Students working for schools are excluded from coverage.
State
Contact
Employment Security Commission
Regulations
NC General Statute – Chapter 96 – Employment Security
(http://www.ncga.state.nc.us/gascripts/statutes/StatutesTOC.pl?chapter=0096)
Federal
Contact
U.S. Department of Labor, Employment and Training Administration
(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)
Regulations
20 CFR chapter V
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