04 NCAC 24A .0109          Power of attorney

(a)  An employer may appoint an agent with full or limited power and authority to act on his, her, or its behalf with DES in accordance with G.S. 32A-2(10). An employer's appointment of an agent shall be made in writing in the manner prescribed by G.S. 32A-1, or by using the Power of Attorney and Declaration of Representative form found on DES's website at www.des.nc.gov.

(b)  An agent appointed pursuant to a power of attorney may:

(1)           complete and submit documents for filing employers' tax and wage reports;

(2)           complete and submit documents regarding an employer's tax rate, contributions, and direct reimbursements;

(3)           respond to benefit claims documents, including responding to requests for information about a claimant's separation or status;

(4)           engage in discussions with DES representatives regarding the actions listed above; and

(5)           accept or receive correspondence sent by DES regarding claims for benefits or an employer's contributions.


History Note:        Authority G.S. 32A-1; 32A-2; 96-4; 96-9.15;

Eff. July 1, 2015;

Amended Eff. September 1, 2017.