Overview of Unemployment Insurance (continued)

Employers determined to be liable under the Employment Security Law (Chapter 96 of the North Carolina General Statutes) are initially mailed a free poster and are required to prominently display in their workplace the poster

• NCUI 524, Certificate of Coverage for and Notice to Workers.

It is available in English and Spanish. To request a free replacement of this poster, call (919) 707-1170 or send an email to esc.tax.status.

You can also download a list of  Employment Related Posters Private-Sector Employers Must Display.

Power of Attorney and Declaration of Representation
A Power of Attorney and Declaration of Representative allows the representative to file Employer's Quarterly Tax and Wage Reports, to file benefit information, and to generally authorize the reporting agent to do those things that the employer may do concerning the employer's tax and claims records with us. The employer's address of record will be changed only if this action is indicated on the form.

Notice of Attorney Supervision
Neither of the aforementioned forms complies with the requirements of N.C.G.S. 96-17(b) to allow an individual under the supervision of an attorney licensed to practice law in the State of North Carolina to represent employers in hearings and to enter appeals. For an individual to represent an employer under the supervision of an attorney pursuant to the provision of N.C.G.S. 96-17 (b), a Notice of Attorney Supervision form must be completed.

These forms, along with an instruction document, are available for download in Microsoft Word 6.0 format.

Power of Attorney instruction document Detailed explanation regarding types of Power of Attorney

Power of Attorney and Declaration of Representative form Allows the representative to file Employer's Quarterly Tax and Wage Reports, to file benefit information, and to generally authorize the reporting agent to do those things that the employer may do concerning the employer's tax and claims records with ESC

Notice of Attorney Supervision form Allows an individual under the supervision of an attorney licensed to practice law in the State of North Carolina to represent employers in hearings and to enter appeals

You can   download a Microsoft Word viewer to view and print these documents from your PC.

Completed forms should be mailed to:

EMPLOYMENT SECURITY COMMISSION OF NORTH CAROLINA
PO BOX 26504
RALEIGH, NC 27611-6504

The Employment Security Commission operates a continuous statewide investigation program designed to detect and recover both fraudulent and nonfraudulent benefit overpayments.

Form NCUI 528, Request for Breakdown of Earnings, is mailed each quarter to employers who reported they paid wages to an individual during a quarter in which the individual received unemployment benefits. The prompt completion and return of these forms helps the Commission detect both fraudulent and nonfraudulent overpayments.

Time cards or other daily time records should be kept for at least two years after the calendar year in which an individual worked. The Commission normally subpoenas daily time records whenever a claimant appeal alleges that incorrect wage data was reported or when a claimant is being prosecuted for making false statements to obtain or increase his unemployment insurance benefits.

No overpayment of benefits, whether fraudulent or nonfraudulent, is charged to an employer's account.

UI Claims Information begins on next page.

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