Section .0400 - Voluntary Election and Payments


04 NCAC 24D .0401          Voluntary Election by Employers

(a)  Any employer electing coverage under G.S. 96-9.8 of the Employment Security Law shall make the election by completing the Employer Status Report (Form NCUI 604), available on DES's website at

(b)  The information provided in the Employer Status Report (Form NCUI 604) shall be provided in the same manner as required under Rule .0602 of this Subchapter.

(c)  Voluntary election shall not be granted if DES determines that potential benefit payments would exceed the taxes received from the employer.

(d)  The effective date of coverage is January 1, or the first day of employment in the year in which the voluntary election is made, whichever is later.

(e)  Employers who satisfy the criteria for voluntary election of coverage under this Rule, shall have a contributory unemployment tax account, and shall not have a reimbursable account.


History Note:        Authority G.S. 96-4; 96-9.6; 96-9.8; 26 U.S.C. 3309;

Eff. July 1, 2015.