Unemployment - North Carolina

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

Part 601

Part 602

Part 603

Part 606

Part 609

Part 614

Part 615

Part 616

Part 617

Part 625

Part 626

Part 627

Part 628

Part 631

Part 632

Part 633

Part 634

Part 636

Part 637

Part 638

Part 639

Part 640

Part 641

Part 645

Part 650

Part 651

Part 652

Part 653

Part 654

Part 655

Part 656

Part 658

Part 660

Part 661

Part 662

Part 663

Part 664

Part 665

Part 666

Part 667

Part 668

Part 669

Part 670

Part 671