| Chapter 24 (consolidated) | Employment Security | HTML | DOC |
| Subchapter A | | HTML | DOC |
| 04 NCAC 24A .0101 | OFFICE LOCATION | HTML | DOC |
| 04 NCAC 24A .0102 | ADDRESS CHANGES AND ELECTRONIC ADDRESS CHANGES | HTML | DOC |
| 04 NCAC 24A .0103 | ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE | HTML | DOC |
| 04 NCAC 24A .0104 | ADDRESSES FOR FILING CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR PROTESTS | HTML | DOC |
| 04 NCAC 24A .0105 | DEFINITIONS | HTML | DOC |
| 04 NCAC 24A .0106 | FILING/MAILING DATES AND USE OF FORMS | HTML | DOC |
| 04 NCAC 24A .0107 | Digital Signatures | HTML | DOC |
| 04 NCAC 24A .0108 | Signatures on Reports and Forms | HTML | DOC |
| 04 NCAC 24A .0109 | POWER OF ATTORNEY | HTML | DOC |
| 04 NCAC 24A .0110 | LIMITATION ON AUTHORITY GRANTED BY Power of attorney | HTML | DOC |
| 04 NCAC 24A .0201 | WRITTEN REQUEST REQUIRED | HTML | DOC |
| 04 NCAC 24A .0202 | CLEAR DESCRIPTION OF RECORDS REQUIRED | HTML | DOC |
| 04 NCAC 24A .0203 | DETERMINATION AS TO DISCLOSURE | HTML | DOC |
| 04 NCAC 24A .0204 | RELEASE OF INFORMATION TO THIRD PARTY | HTML | DOC |
| 04 NCAC 24A .0205 | FEES FOR COPIES AND SERVICES | HTML | DOC |
| 04 NCAC 24A .0206 | METHOD OF PAYMENT | HTML | DOC |
| 04 NCAC 24A .0207 | PAYMENT REQUIRED BEFORE INFORMATION RELEASE | HTML | DOC |
| 04 NCAC 24A .0301 | RIGHT TO PETITION | HTML | DOC |
| 04 NCAC 24A .0302 | DISPOSITION OF PETITION | HTML | DOC |
| 04 NCAC 24A .0400 | reserved for future codification | HTML | DOC |
| 04 NCAC 24A .0501 | WRITTEN REQUEST REQUIRED | HTML | DOC |
| 04 NCAC 24A .0502 | INDIGENCY | HTML | DOC |
| 04 NCAC 24A .0503 | INVOICE AND FEES | HTML | DOC |
| 04 NCAC 24A .0504 | DISCLOSURE OF RECORDS RELATED TO PENDING APPEAL OR CONTESTED CASE | HTML | DOC |
| 04 NCAC 24A .0601 | OFFICIAL FORMS | HTML | DOC |
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| Subchapter B | | HTML | DOC |
| 04 NCAC 24B .0101 | FILING A CLAIM | HTML | DOC |
| 04 NCAC 24B .0102 | ALTERNATIVE FILING METHODS | HTML | DOC |
| 04 NCAC 24B .0103 | WEEKLY CERTIFICATIONS | HTML | DOC |
| 04 NCAC 24B .0104 | INFORMATION TO BE PROVIDED TO CLAIMANTS FILING A NEW CLAIM | HTML | DOC |
| 04 NCAC 24B .0105 | ANTEDATING | HTML | DOC |
| 04 NCAC 24B .0106 | SUSPENSION OF BENEFITS FOR PROBATION VIOLATORS WHO AVOID ARREST | HTML | DOC |
| 04 NCAC 24B .0107 | VALID JOB CONTACTS | HTML | DOC |
| 04 NCAC 24B .0201 | Registration for work | HTML | DOC |
| 04 NCAC 24B .0202 | Benefit rights of interstate claimants | HTML | DOC |
| 04 NCAC 24B .0203 | Claims for benefits | HTML | DOC |
| 04 NCAC 24B .0204 | Determination of claims | HTML | DOC |
| 04 NCAC 24B .0205 | APPELLATE PROCEDURE. | HTML | DOC |
| 04 NCAC 24B .0206 | CANADIAN CLAIMS | HTML | DOC |
| 04 NCAC 24B .0207 | NOTIFICATION OF INTERSTATE CLAIM | HTML | DOC |
| 04 NCAC 24B .0301 | REQUIREMENTS FOR CLAIMANTS | HTML | DOC |
| 04 NCAC 24B .0302 | RECORD OF WORK AND WAGES OF CLAIMANTS | HTML | DOC |
| 04 NCAC 24B .0401 | DETERMINATION BY ADJUDICATOR | HTML | DOC |
| 04 NCAC 24B .0402 | request for SEPARATION information from Employer | HTML | DOC |
| 04 NCAC 24B .0501 | NOTICE TO EMPLOYER OF LABOR DISPUTE CLAIM | HTML | DOC |
| 04 NCAC 24B .0502 | EMPLOYER RESPONSE REQUIREMENT | HTML | DOC |
| 04 NCAC 24B .0503 | DETERMINATION OF LABOR DISPUTE AND REFERRAL FOR HEARING | HTML | DOC |
| 04 NCAC 24B .0504 | ISSUES | HTML | DOC |
| 04 NCAC 24B .0601 | NOTICE REQUIREMENT FOR OVERPAYMENT | HTML | DOC |
| 04 NCAC 24B .0602 | BILL FOR REPAYMENT OF OVERPAYMENT | HTML | DOC |
| 04 NCAC 24B .0603 | WAGE AUDIT NOTICE FOR EMPLOYERS | HTML | DOC |
| 04 NCAC 24B .0701 | WAIVER OF REPAYMENT OF NONFRAUDULENT OVERPAYMENT | HTML | DOC |
| 04 NCAC 24B .0702 | WAIVER OF REPAYMENT OF FRAUDULENT OVERPAYMENT | HTML | DOC |
| 04 NCAC 24B .0703 | DECISION AND CONSIDERATION OF WAIVER PETITIONS | HTML | DOC |
| 04 NCAC 24B .0704 | FACTORS IN DETERMINING EQUITY AND GOOD CONSCIENCE | HTML | DOC |
| 04 NCAC 24B .0705 | FACTORS IN DETERMINING FAULT | HTML | DOC |
| 04 NCAC 24B .0801 | DUTIES OF THE REQUESTING STATE | HTML | DOC |
| 04 NCAC 24B .0802 | DUTIES OF RECOVERING STATE | HTML | DOC |
| 04 NCAC 24B .0803 | DUTIES OF PAYING STATE | HTML | DOC |
| 04 NCAC 24B .0804 | WITHDRAWALS OF COMBINED WAGE CLAIMS | HTML | DOC |
| 04 NCAC 24B .0901 | SETOFF DEBT COLLECTION ACT NOTICE TO CLAIMANT | HTML | DOC |
| 04 NCAC 24B .0902 | CLAIMANT SETOFF DEBT COLLECTION ACT HEARINGS | HTML | DOC |
| 04 NCAC 24B .1001 | NOTICE TO CLAIMANT OF REFERRAL TO TOP | HTML | DOC |
| 04 NCAC 24B .1002 | CLAIMANT REEVALUATION OF DEBT | HTML | DOC |
| 04 NCAC 24B .1101 | NDNH Claimant NOTICE | HTML | DOC |
| 04 NCAC 24B .1102 | NDNH EMPLOYER NOTICE | HTML | DOC |
| 04 NCAC 24B .1103 | CLAIMANT RESPONSE TO REQUEST FOR EMPLOYMENT AND WAGE INFORMATION | HTML | DOC |
| 04 NCAC 24B .1104 | EMPLOYER RESPONSE TO REQUEST FOR EMPLOYMENT AND WAGE INFORMATION | HTML | DOC |
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| Subchapter C | | HTML | DOC |
| 04 NCAC 24C .0101 | APPEAL DATE ESTABLISHED BY TESTIMONY | HTML | DOC |
| 04 NCAC 24C .0102 | TIMELINESS EXCEPTION | HTML | DOC |
| 04 NCAC 24C .0103 | BASE PERIOD EMPLOYER DENIED NONCHARGING | HTML | DOC |
| 04 NCAC 24C .0104 | EMPLOYER PARTY TO DETERMINATION | HTML | DOC |
| 04 NCAC 24C .0201 | APPEARANCE BY PARTY | HTML | DOC |
| 04 NCAC 24C .0202 | PRESENTING AND SCHEDULING APPEALED CLAIMS | HTML | DOC |
| 04 NCAC 24C .0203 | CONTENTS OF APPEAL TO APPEALS SECTION | HTML | DOC |
| 04 NCAC 24C .0204 | APPEALS HEARING NOTICE | HTML | DOC |
| 04 NCAC 24C .0205 | TELEPHONE HEARINGS | HTML | DOC |
| 04 NCAC 24C .0206 | IN-PERSON HEARINGS | HTML | DOC |
| 04 NCAC 24C .0207 | RESCHEDULING A HEARING | HTML | DOC |
| 04 NCAC 24C .0208 | DISQUALIFICATION OF APPEALS REFEREE | HTML | DOC |
| 04 NCAC 24C .0209 | CONDUCT OF HEARINGS | HTML | DOC |
| 04 NCAC 24C .0210 | HEARSAY | HTML | DOC |
| 04 NCAC 24C .0211 | CONTROLLED SUBSTANCE RESULTS | HTML | DOC |
| 04 NCAC 24C .0212 | CONTENTS OF APPEALS DECISION | HTML | DOC |
| 04 NCAC 24C .0213 | COMBINATION TELEPHONE AND IN-PERSON HEARINGS | HTML | DOC |
| 04 NCAC 24C .0214 | WITHDRAWAL OF APPEAL | HTML | DOC |
| 04 NCAC 24C .0215 | NEW FILING AFTER WITHDRAWAL OF APPEAL | HTML | DOC |
| 04 NCAC 24C .0301 | ADMINISTRATIVE PROCEEDINGS | HTML | DOC |
| 04 NCAC 24C .0302 | NOTICES, SERVICE, AND LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY | HTML | DOC |
| 04 NCAC 24C .0303 | ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE APPEALS REFEREE | HTML | DOC |
| 04 NCAC 24C .0401 | ISSUANCE OF SUBPOENAS | HTML | DOC |
| 04 NCAC 24C .0402 | OBJECTION TO SUBPOENA | HTML | DOC |
| 04 NCAC 24C .0500 | | HTML | DOC |
| 04 NCAC 24C .0601 | REPEALED - POST-DECISION RELIEF | HTML | DOC |
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| Subchapter D | | HTML | DOC |
| 04 NCAC 24D .0101 | NOTICE OF CLAIM TO EMPLOYER | HTML | DOC |
| 04 NCAC 24D .0102 | NOTICE TO EMPLOYER OF POTENTIAL CHARGES | HTML | DOC |
| 04 NCAC 24D .0103-.0106 | REPEALED - REQUIREMENTS FOR REQUESTING NONCHARGING OF BENEFIT PAYMENTS | HTML | DOC |
| 04 NCAC 24D .0201 | NOTICE OF EMPLOYER QUARTERLY CHARGES | HTML | DOC |
| 04 NCAC 24D .0202 | REQUIREMENTS FOR FILING PROTESTS TO LIST OF CHARGES | HTML | DOC |
| 04 NCAC 24D .0203 | GROUNDS FOR PROTESTING LIST OF CHARGES | HTML | DOC |
| 04 NCAC 24D .0204 | DES'S RESPONSIBILITIES UPON RECEIPT OF PROTEST to List of Charges | HTML | DOC |
| 04 NCAC 24D .0205 | DETERMINATION ON GROUNDS CONTAINED IN PROTEST | HTML | DOC |
| 04 NCAC 24D .0301 | ADEQUACY THRESHOLD | HTML | DOC |
| 04 NCAC 24D .0302 | ADEQUACY THRESHOLD DETERMINATION | HTML | DOC |
| 04 NCAC 24D .0303 | ADEQUACY PENALTY DETERMINATION | HTML | DOC |
| 04 NCAC 24D .0304 | APPEALING ADEQUACY PENALTY DETERMINATIONS | HTML | DOC |
| 04 NCAC 24D .0401 | VOLUNTARY ELECTION BY EMPLOYERS | HTML | DOC |
| 04 NCAC 24D .0402 | ELECTION TO REIMBURSE IN LIEU OF CONTRIBUTIONS | HTML | DOC |
| 04 NCAC 24D .0403 | PAYMENT OF EMPLOYER TAXES | HTML | DOC |
| 04 NCAC 24D .0501 | Records of EmployERs | HTML | DOC |
| 04 NCAC 24D .0502 | Wage Records | HTML | DOC |
| 04 NCAC 24D .0503 | Allowances and Reimbursement Advances | HTML | DOC |
| 04 NCAC 24D .0504 | Manner of Recordkeeping | HTML | DOC |
| 04 NCAC 24D .0601 | GENERAL FORMAT OF REPORTS AND FORMS AND METHODS OF SUBMISSION | HTML | DOC |
| 04 NCAC 24D .0602 | STATUS REPORTS | HTML | DOC |
| 04 NCAC 24D .0603 | QUARTERLY REPORTS FROM TAXED EMPLOYERS | HTML | DOC |
| 04 NCAC 24D .0604 | ANNUAL REPORTS FROM DOMESTIC EMPLOYERS | HTML | DOC |
| 04 NCAC 24D .0701 | REPEALED - TRANSFER OF EXPERIENCE | HTML | DOC |
| 04 NCAC 24D .0702 | REQUIREMENTS FOR TRANSFER OF EXPERIENCE | HTML | DOC |
| 04 NCAC 24D .0703 | LATE NOTICE OF TRANSFER | HTML | DOC |
| 04 NCAC 24D .0801 | APPLICATION FOR COMPROMISE | HTML | DOC |
| 04 NCAC 24D .0901 | SPECIAL TAX INVESTIGATIONS | HTML | DOC |
| 04 NCAC 24D .1001 | REQUEST FOR REDETERMINATION OF TAX RATE | HTML | DOC |
| 04 NCAC 24D .1002 | DIVISION'S OBLIGATIONS | HTML | DOC |
| 04 NCAC 24D .1003 | CONTINUED PAYMENTS REQUIRED | HTML | DOC |
| 04 NCAC 24D .1100 | | HTML | DOC |
| 04 NCAC 24D .1101 | NOTICE TO EMPLOYER OF REFERRAL TO TOP | HTML | DOC |
| 04 NCAC 24D .1102 | EMPLOYER REEVALUATION OF DEBT | HTML | DOC |
| 04 NCAC 24D .1103 | SETOFF DEBT COLLECTION ACT NOTICE TO EMPLOYER | HTML | DOC |
| 04 NCAC 24D .1104 | EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS | HTML | DOC |
| 04 NCAC 24D .1201 | REQUEST FOR SEASONAL DETERMINATION | HTML | DOC |
| 04 NCAC 24D .1202 | WRITTEN DETERMINATION | HTML | DOC |
| 04 NCAC 24D .1203 | DISPLAY REQUIRED | HTML | DOC |
| 04 NCAC 24D .1204 | WAGE RECORDS AND REPORTS REQUIREMENT | HTML | DOC |
| 04 NCAC 24D .1301 | NOTICE to employer | HTML | DOC |
| 04 NCAC 24D .1302 | NOTICE to GARNISHEE | HTML | DOC |
| 04 NCAC 24D .1401 | OFFICIAL FORMS (recodified to 04 ncac 24A .0601 Eff. August 1, 2020) | HTML | DOC |
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| Subchapter E | | HTML | DOC |
| 04 NCAC 24E .0101-.0104 | REPEALED | HTML | DOC |
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| Subchapter F | | HTML | DOC |
| 04 NCAC 24F .0101 | OFFICE LOCATION FOR BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0102 | ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE | HTML | DOC |
| 04 NCAC 24F .0103 | ADDRESSES FOR FILING APPEALS, EXCEPTIONS, OR REQUESTS | HTML | DOC |
| 04 NCAC 24F .0104 | FILING/MAILING DATES AND USE OF FORMS | HTML | DOC |
| 04 NCAC 24F .0105 | SIGNATURES | HTML | DOC |
| 04 NCAC 24F .0106 | APPEAL DATE | HTML | DOC |
| 04 NCAC 24F .0107 | TIMELINESS EXCEPTION | HTML | DOC |
| 04 NCAC 24F .0201 | REQUIREMENTS FOR APPEAL STATEMENT TO BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0202 | ACKNOWLEDGMENT OF APPEAL | HTML | DOC |
| 04 NCAC 24F .0203 | ORAL ARGUMENTS | HTML | DOC |
| 04 NCAC 24F .0204 | LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY BEFORE THE BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0205 | INTRODUCTION OF EVIDENCE IN HIGHER AUTHORITY HEARINGS | HTML | DOC |
| 04 NCAC 24F .0206 | CONTENT OF HIGHER AUTHORITY DECISION | HTML | DOC |
| 04 NCAC 24F .0301 | APPEALING A TAX MATTER | HTML | DOC |
| 04 NCAC 24F .0302 | SCHEDULING TAX HEARINGS | HTML | DOC |
| 04 NCAC 24F .0303 | REPEALED - TELEPHONE HEARINGS BEFORE THE BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0304 | IN-PERSON HEARINGS | HTML | DOC |
| 04 NCAC 24F .0305 | COMBINATION TELEPHONE AND IN-PERSON HEARINGS BEFORE THE BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0306 | RESCHEDULING A TAX HEARING | HTML | DOC |
| 04 NCAC 24F .0307 | SUBPOENAS | HTML | DOC |
| 04 NCAC 24F .0308 | THE TAX OPINION | HTML | DOC |
| 04 NCAC 24F .0309 | CONDUCT OF TAX HEARINGS BY THE BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0310 | BURDEN OF PROOF IN HEARINGS BEFORE THE BOARD OF REVIEW | HTML | DOC |
| 04 NCAC 24F .0311 | ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE BOARD OF REVIEW | HTML | DOC |
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| Subchapter G | | HTML | DOC |
| 04 NCAC 24G .0101 | EXPIRED - TEMPORARY WAIVER OF CERTAIN ELIGIBILITY REQUIREMENTS | HTML | DOC |
| 04 NCAC 24G .0102 | EXPIRED - NOTICE THAT EMPLOYERS MUST GIVE TO EMPLOYEES AS A RESULT OF CORONAVIRUS | HTML | DOC |
| 04 NCAC 24G .0103 | EXPIRED - TEMPORARY WAIVER OF BENEFIT CHARGES TO EMPLOYER ACCOUNTS | HTML | DOC |
| 04 NCAC 24G .0104 | EXPIRED - TEMPORARY COVID-19 SUITABLE WORK PROVISIONS | HTML | DOC |
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