Division of Employment Security
Business Services
Magnetic Media Specifications
ESC Format Tape Specifications
- Each record must be a fixed length of 80 characters.
Federal Format Tape Specifications
This record layout uses the Code E Employer Record and the Code S Supplemental
Record as prescribed for state wage reporting by the Social Security Administration
(SSA.) Refer to the SSA Publication TIB-4 dated October 1988 or later for valid entries
for other fields and/or records if you are submitting the entire federal layout or for
multi-state reporting; otherwise, all remaining locations should be filled with spaces.
- Each record must be a fixed length of 275 characters. If your system cannot produce an odd numbered record length, 276 character records with the last character of the record containing a space are acceptable.
- A Code E record must exist for each employer on the tape and be followed by the Code S record(s). If data for an employer is contained on more than one tape, a Code E Record should appear on each tape.
- Records containing any state code other than 37 will be ignored.
ICESA Format Tape Specifications
This record layout uses the E Record - Employer Record and S Record - Employee
Record, as prescribed for state wage reporting by the Interstate Conference of
Employment Security Agencies (ICESA). NC will read only those fields in the E and S
records as indicated under the ICESA format section of the handbook. Refer to the
ICESA publication, "ICESA Format" for the complete ICESA record layout.
- Each record must be a fixed length of 275 characters. If your system cannot produce an odd numbered record length, 276 character records with the last character of the record containing a space are acceptable.
- An E Record Employer Record must exist for each employer on the tape and be followed by the S Records. If data for an employer is contained on more than one tape, an E Record should appear on each tape.
- Records containing any state code other than 37 will be ignored.
ESC Format Diskette Specifications
- All records must be a fixed length of 80 characters followed by carriage return and line feed characters.
- ESC format files must be named ESCNC.WGS.
Federal Format Diskette Specifications
This record layout uses the Code 1E and 2E-Employer Record and the Code 1S and
2S-Supplemental Record as prescribed for state wage reporting by the Social Security
Administration.
- All data records must be a fixed length of 128 characters followed by carriage return and line feed characters.
- Each Code 1E record must have a corresponding Code 2E record and each Code 1S record must have a corresponding Code 2S record.
- A Code 1E and Code 2E record must exist for each employer on the diskette, followed by the Code 1S and Code 2S record(s). If data for an employer is contained on more than one diskette, a Code 1E and Code 2E record must appear on each diskette.
- Records containing any state code other than 37 will be ignored.
- Federal format files may use the file name W2REPORT.