96-11.1. Employer accounts.
The Division must maintain a separate account for each employer. The Division must credit the employer's account with all contributions paid by the employer or on the employer's behalf and must charge the employer's account for benefits as provided in this Chapter. The Division must prepare an annual statement of all charges and credits made to the employer's account during the 12 months preceding the computation date. The Division must send the statement to the employer when the Division notifies the employer of the employer's contribution rate for the succeeding calendar year. The Division may provide a statement of charges and credits more frequently upon a request by the employer. (2013-2, s. 4; 2013-224, s. 19.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 96 - Employment Security
Article 2B - Administration of Employer Accounts.
§ 96-11.1 - Employer accounts.
§ 96-11.2 - Allocation of charges to base period employers.
§ 96-11.3 - Noncharging of benefits.
§ 96-11.4 - No relief for errors resulting from noncompliance.
§ 96-11.5 - Contributions credited to wrong account.
§ 96-11.6 - Interest on Unemployment Insurance Fund allocated among employers' accounts.
§ 96-11.7 - Transfer of account to another employer.