🇺🇸 North Carolina UNEMPLOYMENT — 2026 UPDATE

North Carolina Unemployment Benefits 2026

⚠️Informational only — not legal or tax advice.

Last Updated: January 22, 2026
Last Reviewed: January 22, 2026
Applicable Period: 2026
Jurisdiction: State of North Carolina, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter

Unemployment North Carolina benefits 2026

Table of Contents

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Introduction

Unemployment benefits in North Carolina provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the North Carolina Division of Employment Security and funded through employer taxes under state and federal law.

Program authority: North Carolina Employment Security Law, N.C. General Statutes Chapter 96
Administering agency: North Carolina Division of Employment Security (DES)
Official website: https://www.des.nc.gov

This guide provides comprehensive information on North Carolina unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.

Sources: North Carolina General Statutes Chapter 96, North Carolina Division of Employment Security official guidance, U.S. Department of Labor

North Carolina Unemployment Benefits – 2026 Quick Reference
Category 2026 Information Official Source
Maximum Weekly Benefit $350 N.C. Gen. Stat. § 96-14.2(a)
Minimum Weekly Benefit $15 N.C. Gen. Stat. § 96-14.2(a)
Standard Duration 12–20 weeks (varies by unemployment rate) N.C. Gen. Stat. § 96-14.2(c)
Waiting Week Required Yes (first eligible week unpaid) N.C. Gen. Stat. § 96-14.1(g)
Filing Portal MyNCUIBenefits https://des.nc.gov
Certification Frequency Weekly N.C. Gen. Stat. § 96-15(a)
Work Search Required 3 employer contacts per week N.C. Administrative Code 04 NCAC 24
Appeal Deadline 10 days from mailing date N.C. Gen. Stat. § 96-15(h)
Payment Methods Direct deposit, debit card DES payment information
Tax Withholding Available Federal: Yes (10%) / State: Yes (voluntary amount) N.C. Gen. Stat. § 96-14.2(d)

ℹ️ Key Unemployment Insurance Terms

Common terms used throughout this guide:

Claimant - Individual filing for unemployment benefits Base Period - First four of the last five completed calendar quarters before filing claim Benefit Year - 52-week period beginning when claim is filed Weekly Benefit Amount (WBA) - Amount payable each week if eligible Maximum Benefit Amount (MBA) - Total benefits available during benefit year Monetary Determination - Decision on benefit amounts based on wage history (Wage Transcript) Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements Adjudication - Investigation and decision-making process for eligibility issues Suitable Work - Employment appropriate for claimant's skills, experience, and labor market conditions Overpayment - Benefits paid that claimant was not entitled to receive Waiting Week - First week of unemployment for which benefits are not paid Misconduct - Willful or wanton disregard of employer's interest, deliberate violation of rules, or disregard of standard of behavior

Source: North Carolina Division of Employment Security terminology guide

Overview of Unemployment Benefits in North Carolina

Program Purpose

Unemployment insurance in North Carolina provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with North Carolina administering benefits according to state law while meeting federal requirements.

Legal framework:

  • State law: North Carolina Employment Security Law, N.C. General Statutes Chapter 96
  • Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
  • Funding: Employer payroll taxes (no employee contribution)

According to N.C. Gen. Stat. § 96-14.1(a), “The purpose of this Article is to provide temporary unemployment benefits as required by federal law to an individual who is unemployed through no fault on the part of the individual and who is able, available, and actively seeking work.”

Source: N.C. Gen. Stat. § 96-14.1; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301

Administering Agency

North Carolina Division of Employment Security

North Carolina’s unemployment insurance program is administered by the Division of Employment Security within the North Carolina Department of Commerce.

Contact information:

  • Website: https://www.des.nc.gov
  • Claims filing portal: https://des.nc.gov (MyNCUIBenefits)
  • Phone: 888-737-0259
  • Hours: Monday-Friday, 8:00 AM – 5:00 PM EST
  • Mailing address:
    N.C. Division of Employment Security
    P.O. Box 25903
    Raleigh, NC 27611-5903

Source: North Carolina Division of Employment Security official website

Who Is Eligible for Unemployment Benefits in North Carolina

Employment Status Requirements

To qualify for unemployment benefits in North Carolina, individuals must have worked in covered employment during the base period.

Covered employment definition:

According to N.C. Gen. Stat. § 96-8(6), covered employment means “service performed including service in interstate commerce, except employment as defined in the Railroad Retirement Act and the Railroad Unemployment Insurance Act, performed for wage or under any contract of hire, written or oral, express or implied, in which the relationship of the individual performing such service and the employing unit for which such service is rendered is, as to such service, the legal relationship of employer and employee.”

Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations meeting specified criteria.

Excluded categories:

  • Independent contractors (unless misclassified under common law rules)
  • Self-employed individuals (not covered by state program)
  • Certain agricultural workers earning below threshold amounts
  • Domestic workers in private homes earning below $1,000 per quarter
  • Elected officials performing services for governmental entities
  • Students working for educational institution while enrolled and regularly attending classes
  • Real estate agents and insurance agents working solely on commission
  • Ministers and members of religious orders in exercise of ministry duties

Source: N.C. Gen. Stat. § 96-8(6) (employment definitions) and exclusions under various subsections
Official text: https://www.ncleg.net/enactedlegislation/statutes/html/bychapter/chapter_96.html

Earnings and Work History Requirements

Base Period Definition:

The base period in North Carolina is defined as “the first four of the last five completed calendar quarters immediately preceding the first day of an individual’s benefit year.”

Example: Claim filed in January 2026

  • Base period: October 2024 – September 2025 (Q4 2024, Q1 2025, Q2 2025, Q3 2025)
  • Alternative base period (if standard fails): January 2025 – December 2025 (last four completed quarters)

Source: N.C. Gen. Stat. § 96-8(18)

Minimum Monetary Requirements:

To qualify monetarily for benefits in North Carolina, claimants must meet ALL of the following wage requirements:

  1. Total base period wages: Minimum of at least six times the average weekly insured wage (approximately $4,680 for 2026 based on current average weekly insured wage)
  2. Wages in at least two quarters: Must have earned wages in at least two quarters of the base period
  3. Last two quarters requirement: Must have earned at least $780 in total during the last two completed quarters of the base period

Alternative base period:

North Carolina allows use of an alternative base period if the standard base period fails to qualify. The alternative base period consists of the last four completed calendar quarters before filing the claim. This provision helps individuals with more recent work history who might not qualify under the standard base period.

Source: N.C. Gen. Stat. § 96-8(18) and § 96-14.1(b) – Monetary Eligibility
Benefit estimation: DES provides online calculator at https://des.nc.gov (estimates only, not official determinations)

Separation From Employment Requirements

Qualifying vs Disqualifying Separations:

Qualifying separations (eligible for benefits):

The following types of job separation qualify for unemployment benefits in North Carolina:

  • Layoff due to lack of work
  • Business closure or downsizing
  • Position elimination
  • Reduction in hours below full-time
  • Temporary layoff with indefinite recall
  • Discharge not due to misconduct connected with work
  • Involuntary separation through no fault of the worker

Disqualifying separations:

According to North Carolina Employment Security Law, benefits are denied if unemployment results from:

1. Voluntary quit without good cause

Leaving employment voluntarily without work-related reason considered good cause under state law results in disqualification.

Disqualification period: Until claimant returns to work and earns wages equal to at least eight times the weekly benefit amount

2. Discharge for misconduct

N.C. Gen. Stat. § 96-14.6 defines misconduct connected with work as:

“Conduct evincing such willful or wanton disregard of an employer’s interest as is found in deliberate violations or disregard of standards of behavior which the employer has the right to expect of an employee, or in carelessness or negligence of such degree or recurrence as to manifest equal culpability, wrongful intent or evil design, or to show an intentional and substantial disregard of the employer’s interests or of the employee’s duties and obligations to the employer.”

Prima facie evidence of misconduct includes:

  • Violation of employer’s written alcohol or illegal drug policy
  • Reporting to work significantly impaired by alcohol or illegal drugs
  • Consumption of alcohol or illegal drugs on employer’s premises
  • Theft in connection with employment
  • Violation of employer’s written absenteeism policy
  • Failure to supply necessary license, certificate, permit, bond, or surety when it was the employee’s responsibility
  • Arrest or conviction for certain violent, sex, or drug crimes if work-related or violation of company policy
  • Conduct violating federal antidiscrimination or anti-harassment laws
  • Falsification of employment documents

Disqualification period: Until claimant returns to work and earns wages equal to at least eight times the weekly benefit amount

3. Refusal of suitable work

Declining job offer meeting definition of suitable work without good cause results in disqualification.

Suitable work definition: During first 10 weeks of benefits, suitable work matches claimant’s skillset and experience. After 10 weeks, any job paying at least 1.2 times the weekly benefit amount is considered suitable work.

Disqualification period: Minimum one week or until claimant demonstrates renewed work search efforts

4. Labor dispute participation

Active participation in strike, lockout, or labor dispute at the workplace results in disqualification for the duration of the labor dispute, unless specific exceptions apply.

Disqualification period: Duration of labor dispute

Good cause exceptions:

North Carolina recognizes the following as “good cause” for voluntary separation:

  • Military spouse relocation: Leaving employment to accompany military spouse who has been reassigned to location making continued employment impractical
  • Domestic violence: Leaving employment due to domestic violence when staying would jeopardize safety
  • Compelling personal circumstances directly related to employment conditions
  • Significant changes in working conditions that would cause reasonable person to quit
  • Employer-initiated changes that substantially affect terms and conditions of employment

Source: N.C. Gen. Stat. § 96-14.6 (misconduct); § 96-14.5 (good cause); § 96-14.8 (military spouse and domestic violence)
Official text: https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/ByArticle/Chapter_96/Article_2C.pdf

Who Is Not Eligible for Unemployment Benefits in North Carolina

The following categories of workers are generally not covered by North Carolina’s unemployment insurance program:

Categorical exclusions:

1. Self-employed individuals

Individuals working for themselves, sole proprietors, and business owners are not covered by state unemployment insurance unless they voluntarily elect coverage where available.

2. Independent contractors

Workers classified as independent contractors rather than employees are not covered. Classification is determined using common law rules regarding employer-employee relationship. Misclassified workers may appeal classification and potentially receive benefits if reclassified as employees.

3. Certain students

Students employed by educational institution at which they are enrolled and regularly attending classes are excluded from coverage under specified conditions.

4. Federal civilian employees

Federal employees are covered under Unemployment Compensation for Federal Employees (UCFE) program, administered separately from state UI program.

UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe

5. Military personnel

Former military servicemembers are covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.

UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx

6. Railroad workers

Railroad employees are covered under Railroad Unemployment Insurance Act, not state unemployment insurance.

7. Real estate agents and insurance agents

Agents working solely on commission basis without withholding are generally excluded from coverage.

8. Ministers and religious order members

Duly ordained, commissioned, or licensed ministers of churches and members of religious orders performing duties required by such order are excluded.

9. Certain agricultural workers

Agricultural workers may be excluded depending on size of employer operation and wages earned, subject to specific thresholds under federal and state law.

10. Domestic workers below threshold

Domestic service workers in private homes earning less than $1,000 in a calendar quarter from a single employer are not covered.

Source: N.C. Gen. Stat. § 96-8(6) (employment definition and exclusions)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)

How Unemployment Benefit Amounts Are Calculated in North Carolina

Weekly Benefit Amount (WBA)

Calculation formula:

North Carolina calculates the weekly benefit amount using a specific statutory formula. According to N.C. Gen. Stat. § 96-14.2(a):

“The weekly benefit amount for an individual who is totally unemployed is an amount equal to the wages paid to the individual in the last two completed quarters of the individual’s base period divided by 52 and rounded to the next lower whole dollar.”

Formula: (Wages in last 2 quarters of base period) ÷ 52 = Weekly Benefit Amount (rounded down to nearest dollar)

For 2026:

  • Minimum WBA: $15
  • Maximum WBA: $350
  • Average WBA: Approximately $309 (based on 2025 data)

Example calculation:

Worker with wages of $20,000 in Q2 2025 and $18,000 in Q3 2025:

  • Total wages in last two quarters: $38,000
  • $38,000 ÷ 52 = $730.77
  • Rounded down: $730
  • Subject to maximum: $350 WBA (capped at state maximum)

Worker with wages of $3,500 in Q2 2025 and $3,500 in Q3 2025:

  • Total wages in last two quarters: $7,000
  • $7,000 ÷ 52 = $134.62
  • Rounded down: $134 WBA

Worker with wages of $300 in Q2 2025 and $400 in Q3 2025:

  • Total wages in last two quarters: $700
  • $700 ÷ 52 = $13.46
  • Rounded down: $13
  • Below minimum: Ineligible (must be at least $15)

Partial unemployment:

Claimants working part-time may receive reduced benefits. North Carolina allows an earnings allowance equal to 20% of the weekly benefit amount. Benefits are reduced dollar-for-dollar for earnings exceeding this 20% threshold.

According to N.C. Gen. Stat. § 96-14.2(b): “The weekly benefit amount for an individual who is partially unemployed or part-totally employed is the amount the individual would receive under subsection (a) of this section if the individual were totally unemployed, reduced by the amount of any wages earned by the individual in the benefit week in excess of twenty percent (20%) of the benefit amount applicable to total unemployment.”

Example of partial unemployment calculation:

Claimant with WBA of $200 working part-time:

  • 20% earnings allowance: $200 × 0.20 = $40
  • Week 1 earnings: $100
    • Exempt amount: $40
    • Reduction: $100 – $40 = $60
    • Benefits paid: $200 – $60 = $140
  • Week 2 earnings: $30
    • Below exempt amount
    • No reduction
    • Benefits paid: $200 (full WBA)

Source: N.C. Gen. Stat. § 96-14.2(a) and (b) (benefit calculation)
Official calculator: https://des.nc.gov (estimate only, not determination)

Maximum Benefit Amount and Duration

Maximum benefit amount (MBA):

The maximum benefit amount represents the total benefits available during the benefit year. In North Carolina, this is calculated by multiplying the weekly benefit amount by the number of weeks of eligibility determined by the state unemployment rate.

Standard benefit duration: 12-20 weeks (varies based on unemployment rate)

Duration determination:

North Carolina uses a variable duration system based on the state’s seasonally adjusted unemployment rate. According to N.C. Gen. Stat. § 96-14.2(c), the number of weeks depends on the unemployment rate calculated twice yearly (January 1 and July 1).

Duration table based on unemployment rate:

  • Unemployment rate 5.5% or less: 12 weeks
  • Unemployment rate greater than 5.5% but not greater than 6.0%: 13 weeks
  • Unemployment rate greater than 6.0% but not greater than 6.5%: 14 weeks
  • Unemployment rate greater than 6.5% but not greater than 7.0%: 15 weeks
  • Unemployment rate greater than 7.0% but not greater than 7.5%: 16 weeks
  • Unemployment rate greater than 7.5% but not greater than 8.0%: 17 weeks
  • Unemployment rate greater than 8.0% but not greater than 8.5%: 18 weeks
  • Unemployment rate greater than 8.5% but not greater than 9.0%: 19 weeks
  • Unemployment rate greater than 9.0%: 20 weeks

For claims filed January-June 2026: Duration based on average unemployment rate for July-August-September 2025

For claims filed July-December 2026: Duration based on average unemployment rate for January-February-March 2026

Maximum total benefits (2026):

  • At 12 weeks minimum: $4,200 (12 weeks × $350 maximum WBA)
  • At 20 weeks maximum: $7,000 (20 weeks × $350 maximum WBA)

Benefit year:

Benefits are payable within a 52-week benefit year beginning the Sunday of the week the claim is filed. The benefit year establishes the period during which an individual may receive unemployment benefits based on a single claim.

Extended Benefits (EB) program:

Additional weeks of benefits may be available when North Carolina’s unemployment rate triggers the federal-state Extended Benefits program. EB can provide up to 13 or 20 additional weeks depending on state unemployment rate and federal funding availability.

Current EB status: Inactive as of January 2026
Status verification: https://www.des.nc.gov
Last checked: January 22, 2026

Source: N.C. Gen. Stat. § 96-14.2(c) (duration); N.C. Gen. Stat. § 96-14.9 (Extended Benefits)
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp

Dependents Allowance

North Carolina does not provide dependent allowances for unemployment benefits. The weekly benefit amount is calculated solely based on the claimant’s earnings in the base period without additional amounts for dependents.

Source: North Carolina General Statutes Chapter 96 reviewed; no dependent allowance provisions found

Unemployment Benefit Payment Schedule in North Carolina

Payment Process and Timeline
Phase Timeframe Details
Weekly Certification Window Sunday–Saturday (for previous week) File certification for prior week; available online 24/7 through MyNCUIBenefits
Processing Time 2–3 business days Time for DES to process certification and verify eligibility
Payment Authorization 1–2 business days after processing Payment approved and sent to selected payment method
Direct Deposit 1–2 business days Funds available in bank account
Debit Card 1–2 business days after authorization Funds loaded to unemployment debit card; initial card delivery 7–10 business days
Total Timeline 2–3 weeks from initial filing Typical time from initial claim filing to first payment (includes waiting week)

Waiting week impact:

North Carolina requires a one-week waiting period. The first week of unemployment for which the claimant is otherwise eligible is the waiting week and is not compensable. This means the first payment received is for the second week of unemployment, not the first week.

According to N.C. Gen. Stat. § 96-14.1(g): “North Carolina law requires you to serve an unpaid waiting week before you can be paid unemployment benefits. The first week you are eligible for unemployment benefits is your unpaid waiting week.”

Important timing notes:

  • Claimants must file weekly certifications even during the waiting week
  • Holidays and weekends may extend processing times by 24-48 hours
  • Benefits are paid for weeks in arrears (after the week has been completed)
  • Delays occur if additional documentation is required or eligibility issues arise

Source: N.C. Gen. Stat. § 96-14.1(g) (waiting week); DES payment timeline information at https://www.des.nc.gov

How to File an Unemployment Claim in North Carolina

Online Filing (Primary Method)

Filing portal: MyNCUIBenefits
URL: https://des.nc.gov
Availability: 24 hours a day, 7 days a week

Online filing through MyNCUIBenefits is the fastest and most efficient method for filing unemployment claims in North Carolina. The Division of Employment Security strongly encourages online filing for all initial claims.

Step-by-step filing process:

Step 1: Create account

  • Navigate to https://des.nc.gov
  • Click “Individual Sign In” or “Create Account”
  • Provide email address and create secure password
  • Verify email address through confirmation link

Step 2: Verify identity

  • Enter Social Security number
  • Provide driver’s license or state ID number
  • Answer identity verification questions based on credit history
  • System verifies identity through third-party verification service

Step 3: Enter personal information

  • Full legal name as it appears on Social Security card
  • Current mailing address
  • Primary phone number and alternate contact information
  • Citizenship or immigration status
  • Alien registration number (if not U.S. citizen)

Step 4: Provide employment history

  • List all employers during past 18 months
  • For each employer provide:
    • Complete employer name and business address
    • Employment start and end dates
    • Last day physically worked
    • Reason for separation (layoff, quit, discharge, etc.)
    • Gross wages earned
    • Whether final wages have been received

Step 5: Answer eligibility questions

  • Availability for work (able to work full-time)
  • Physical or mental limitations affecting work ability
  • Transportation availability for commuting
  • Child care arrangements if applicable
  • Attendance at school or training programs
  • Receipt of other income (pensions, severance, etc.)
  • Self-employment activities
  • Union membership and hiring hall registration

Step 6: Register with NCWorks

  • System prompts registration with NCWorks Online
  • NCWorks registration is mandatory requirement for benefits
  • Create separate NCWorks account at https://www.ncworks.gov
  • Complete resume and job preferences

Step 7: Select payment method

  • Direct deposit: Provide bank routing and account number (typically faster processing)
  • Debit card: DES-issued debit card mailed to address on file

Step 8: Review and submit

  • Review all entered information for accuracy
  • Acknowledge understanding of eligibility requirements
  • Acknowledge penalties for false statements
  • Submit application electronically

Processing timeframes:

Initial claims are typically processed within 7-14 days. Claimants receive:

  • Confirmation email immediately upon submission
  • Monetary determination showing wages and benefit amounts (7-10 days)
  • Non-monetary determination if eligibility issues identified (varies)
  • Instructions for weekly certification

Source: DES filing instructions at https://www.des.nc.gov/individuals/apply-unemployment
Official filing guide: Available through MyNCUIBenefits portal
Last verified: January 22, 2026

Phone Filing

Phone filing availability: Limited

North Carolina does not accept initial unemployment claims by telephone. All initial claims must be filed online through the MyNCUIBenefits portal.

Phone assistance available:

Customer Call Center: 888-737-0259
Hours: Monday-Friday, 8:00 AM – 5:00 PM EST
Purpose: Questions, technical assistance, claim status inquiries

The phone line provides assistance with:

  • Technical difficulties accessing online system
  • Questions about claim status
  • Clarification of eligibility requirements
  • General program information
  • Issues with weekly certification

The phone line does NOT provide:

  • Initial claim filing
  • Benefit determinations
  • Appeal filing (must be in writing)

Source: DES contact information at https://www.des.nc.gov

Required Documents and Information for Filing

Personal identification:

  • Social Security number or Social Security card
  • Driver’s license or North Carolina state-issued identification card
  • Date of birth
  • Current mailing address
  • Primary phone number and email address
  • Citizenship or immigration status documentation

Employment documentation:

  • Complete employment history for last 18 months
  • Most recent employer information:
    • Employer name, address, and phone number
    • Dates of employment
    • Last day worked
    • Reason for separation
    • Gross wages earned
  • Separation documentation (if available):
    • Layoff notice or letter
    • Termination letter
    • Reduction in force notice
    • Final pay stub showing last wages paid

Banking information (for direct deposit):

  • Bank name
  • Bank routing number (9 digits)
  • Account number
  • Account type (checking or savings)

Additional documentation (if applicable):

For federal civilian employees:

  • Standard Form 8 (SF-8) or Standard Form 50 (SF-50)
  • Federal pay stubs or W-2 forms
  • Note: Information may be provided after initial filing if not immediately available

For ex-military servicemembers:

  • DD Form 214, Member 4 Copy
  • Military service dates
  • Note: Information may be provided after initial filing if not immediately available

For union members:

  • Union name and local number
  • Union hiring hall information
  • Whether registered with union for job referrals

Work authorization (non-citizens):

  • Alien registration number (A-number)
  • Employment authorization document
  • Valid work visa documentation
  • Passport with work authorization

Important notes:

  • Documents can be uploaded through MyNCUIBenefits portal after initial filing
  • Claims can be filed even if documents are temporarily unavailable
  • Missing documents can be provided within timeframes specified by DES
  • Photocopies and digital images are acceptable for most documents

Source: DES filing requirements at https://www.des.nc.gov/individuals/apply-unemployment/what-you-need-file-unemployment
Document checklist: Available at filing portal

Weekly Certification and Ongoing Eligibility Requirements

Certification Process

Certification frequency: Weekly
Filing window: Sunday through Saturday for previous week
Method: Online through MyNCUIBenefits portal (primary), phone certification also available

Claimants must file weekly certifications to receive unemployment benefits. Each certification covers a one-week period (Sunday through Saturday) and must be filed for the week that just ended.

Certification questions:

Each weekly certification requires answering questions about the previous week:

Work and earnings:

  • Did you work or earn any money?
  • If yes, report gross earnings before taxes and deductions
  • Report all earnings even if not yet paid
  • Include self-employment income, odd jobs, freelance work

Availability for work:

  • Were you able to work full-time?
  • Were you available for work every day of the week?
  • Did you have any restrictions preventing you from working?
  • Were there any days you were not available?

Work search:

  • Did you actively look for work?
  • How many employer contacts did you make?
  • What type of work search activities did you perform?
  • Details of employer contacts (name, date, method)

Other disqualifying conditions:

  • Did you refuse any job offers?
  • If yes, reason for refusal and job details
  • Did you attend school or training?
  • Did you leave the state or country?
  • Did you receive holiday pay, vacation pay, or severance?
  • Are you receiving pension or retirement income?

Certification deadlines:

Weekly certifications can be filed as soon as possible after the week ends. Late filing may result in:

  • Delayed benefit payments
  • Denial of benefits for that week
  • Requirement to provide explanation for late filing

Source: N.C. Gen. Stat. § 96-15(a) (continuing claim requirements)
Certification instructions: https://www.des.nc.gov/individuals/weekly-requirements

Work Search Requirements

Required work search activities:

According to North Carolina administrative rules, claimants must actively search for work and complete at least 3 qualifying work search activities per week.

Qualifying work search activities:

  1. Submitting application or resume to potential employer
  2. Attending job interview (in-person, phone, or video)
  3. Attending job fair or hiring event
  4. Attending career center workshop or job club
  5. Creating or updating resume on job search website (once per benefit year)
  6. Participating in reemployment services as directed by DES
  7. Registering with employment agency or staffing service
  8. Taking civil service examination
  9. Contacting employer about hiring or job openings
  10. Networking activities directly related to finding employment

Activities that do NOT count as work search:

  • General browsing of job websites
  • Checking email for job alerts
  • Updating social media profiles
  • Attending workshops unrelated to job search
  • Casual conversations about employment

Documentation requirements:

For each work search activity, claimants must record:

  • Employer name and complete address
  • Contact person name (if applicable)
  • Date of activity
  • Method of contact (online application, phone, in-person, email)
  • Position applied for or discussed
  • Result or outcome of contact

Work search log: Available through MyNCUIBenefits portal

Claimants must maintain detailed records of all work search activities. North Carolina Division of Employment Security conducts random audits of work search activities. Claimants selected for audit must provide complete documentation upon request.

Audit process:

  • DES randomly selects claims for work search verification
  • Claimants receive notification requesting work search documentation
  • Documentation must be provided within specified timeframe (typically 10 days)
  • DES verifies employer contacts and activities
  • Failure to document adequate work search results in benefit denial for affected weeks

Work search exemptions:

The following claimants are exempt from work search requirements:

1. Temporary layoff with definite recall date

  • Employer provides written notice of specific recall date within 10 weeks
  • Claimant maintains regular contact with employer
  • Recall date must be definite, not indefinite or conditional
  • Exemption ends if recall date passes or claimant is notified recall is canceled

2. Union hiring hall dispatch

  • Claimant is member of union with hiring hall
  • Union provides all job referrals for claimant’s occupation
  • Claimant maintains good standing with union
  • Claimant is available for immediate dispatch
  • Requires verification from union regarding hiring hall operations

3. Approved training program

  • Claimant enrolled in training approved by DES
  • Training is full-time (typically 20+ hours per week)
  • Training directly relates to occupational goal
  • Claimant maintains satisfactory progress
  • Training approval must be obtained before exemption applies

4. DES-directed reemployment activities

  • Claimant is participating in intensive reemployment services
  • Activities are directed by DES or partner agency
  • Participation is mandatory condition of benefits
  • Exemption applies only during weeks of required participation

5. Labor dispute

  • Claimant’s unemployment due to active labor dispute
  • Work search not required during labor dispute disqualification period

Exemption application process:

Claimants seeking work search exemption must:

  • Submit request through MyNCUIBenefits portal
  • Provide documentation supporting exemption claim
  • Receive approval from DES before exemption is effective
  • Reapply if circumstances change

Each exemption requires specific verification and approval by DES. Claimants remain responsible for work search until exemption is officially approved.

Suitable work definition:

Claimants must accept suitable work offers during the benefit period.

First 10 weeks of benefits: Suitable work is defined as employment matching the claimant’s skills, experience, and training. Claimants may decline offers that do not match their qualifications without penalty.

After 10 weeks of benefits: According to DES policy, any work paying at least 1.2 times the weekly benefit amount is considered suitable work. Declining such work without good cause results in disqualification.

Factors affecting suitability:

  • Degree of risk to health and safety
  • Physical fitness for the work
  • Prior training and experience
  • Length of unemployment
  • Prospects for securing local work in customary occupation
  • Distance from residence
  • Prevailing wages and working conditions

Source: N.C. Gen. Stat. § 96-14.7 and 96-14.9 (work search and suitable work); Administrative Rules 04 NCAC 24 (work search requirements)
Work search guide: https://www.des.nc.gov/individuals/weekly-requirements
Exemption information: Available through DES adjudication section

What Happens After Filing a Claim

Claim Processing Steps

1. Initial claim received The Division of Employment Security receives and begins processing the application. Confirmation email sent to claimant with claim number and instructions.

2. Employer notification DES sends “Request for Separation Information” to the most recent employer within 2-3 business days of claim filing. Employer has 10 days to respond with details about separation reason, dates of employment, wages paid, and any disqualifying factors.

3. NCWorks registration verification DES verifies claimant has registered with NCWorks Online employment system. Registration is mandatory requirement and claim cannot proceed without completion.

4. Monetary determination issued DES issues Wage Transcript and Monetary Determination showing:

  • All employers and wages reported during base period
  • Wages by quarter
  • Weekly Benefit Amount (WBA)
  • Maximum Benefit Amount (MBA)
  • Number of weeks of benefits available
  • Benefit year beginning and ending dates
  • Earnings allowance (20% of WBA)

Monetary determinations are typically issued within 7-10 days of filing claim.

5. Non-monetary determination (if needed) If any eligibility issues are identified, DES conducts adjudication investigation:

  • Fact-finding interview scheduled with claimant
  • Employer contacted for additional information
  • Written statements and documentation requested
  • Evidence reviewed by adjudicator
  • Non-monetary determination issued with finding

Issues requiring adjudication include:

  • Reason for separation from employment
  • Availability for work questions
  • Work search compliance
  • Earnings during benefit weeks
  • Attendance at school or training
  • Receipt of disqualifying income
  • Any other eligibility concerns

6. First payment issued If approved with no eligibility issues:

  • Waiting week served (first eligible week, unpaid)
  • Payment issued for second and subsequent weeks after weekly certifications completed
  • Payment timeline: 2-3 weeks from initial filing to first payment

Typical timelines:

  • Monetary determination: 7-10 days after filing
  • Non-monetary determination: 14-28 days if required (varies by complexity)
  • First payment: 2-3 weeks if no issues, 4-6 weeks if adjudication required

Monetary Determination Details

The Wage Transcript and Monetary Determination document provides comprehensive information about the claim:

Wage information:

  • Lists all employers who reported wages during base period
  • Shows wages by calendar quarter
  • Identifies highest quarter earnings
  • Calculates total base period wages

Benefit calculation:

  • Weekly Benefit Amount (wages in last 2 quarters ÷ 52, rounded down)
  • Maximum Weekly Benefit Amount (capped at $350)
  • Duration of benefits (12-20 weeks based on unemployment rate)
  • Maximum Benefit Amount (WBA × weeks available)

Benefit year dates:

  • Beginning date (Sunday of week claim filed)
  • Ending date (52 weeks from beginning date)
  • Waiting week identification

Earnings allowance:

  • Amount claimant can earn without benefit reduction
  • Calculated as 20% of Weekly Benefit Amount
  • Earnings above this amount reduce benefits dollar-for-dollar

Non-Monetary Determination Process

When eligibility issues are identified, DES conducts adjudication:

Investigation process:

1. Issue identification

  • Potential eligibility problem detected
  • Issue flagged for adjudication
  • Claimant and employer notified

2. Fact-finding interview

  • Adjudicator contacts claimant by phone
  • Questions asked about specific issue
  • Claimant provides explanation and information
  • Opportunity to present evidence

3. Employer contact

  • Employer contacted for their account of facts
  • Employer provides documentation
  • Separation circumstances reviewed
  • Work performance records examined if applicable

4. Evidence review

  • All statements and documentation reviewed
  • Applicable law and regulations researched
  • Facts compared to legal standards
  • Determination drafted

5. Determination issued Non-monetary determination mailed to claimant and employer with:

  • Statement of facts found
  • Applicable law cited
  • Decision (eligible or disqualified)
  • Effective dates
  • Disqualification conditions if applicable
  • Appeal rights and deadline

Source: DES claims processing information at https://www.des.nc.gov
Processing timeline: https://www.des.nc.gov/need-help/faqs/adjudication-faqs

Reasons an Unemployment Claim May Be Denied

Monetary Denial

Claims may be denied for insufficient earnings during the base period. To qualify monetarily, claimants must meet all minimum wage requirements:

Reasons for monetary denial:

  • Total base period wages below minimum threshold (less than 6 times average weekly insured wage)
  • Insufficient wages in required number of quarters (must have wages in at least 2 quarters)
  • Wages in last two quarters below $780 minimum
  • No wages reported by employers during base period
  • Wages earned in non-covered employment only

Alternative base period consideration:

If monetary denial occurs using standard base period, DES automatically considers the alternative base period (last four completed quarters). If alternative base period provides sufficient wages, claim is approved under alternative base period.

Source: N.C. Gen. Stat. § 96-14.1(b) and § 96-8(18)

Non-Monetary Denial (Disqualifications)

Claims may be denied for reasons related to separation from employment or ongoing eligibility requirements:

1. Voluntary quit without good cause

Claimant voluntarily left employment without work-related reason constituting good cause under North Carolina law.

Disqualification: Until claimant returns to work and earns wages equal to at least eight times the weekly benefit amount

2. Discharge for misconduct

Claimant was discharged from employment due to misconduct connected with work as defined by N.C. Gen. Stat. § 96-14.6.

Examples include:

  • Violation of employer’s alcohol or drug policy
  • Theft or dishonesty
  • Repeated violation of employer rules
  • Insubordination or refusal to follow reasonable instructions
  • Excessive absenteeism or tardiness
  • Endangering safety of self or others

Disqualification: Until claimant returns to work and earns wages equal to at least eight times the weekly benefit amount

3. Refusal of suitable work

Claimant declined job offer meeting definition of suitable work without good cause.

Disqualification: Minimum one week, until claimant demonstrates renewed work search efforts

4. Failure to meet availability requirements

Claimant not able or available to work full-time, or has restrictions preventing acceptance of suitable employment.

Disqualification: Until availability requirements are met

5. Work search non-compliance

Claimant failed to conduct required work search activities (minimum 3 employer contacts per week) or failed to provide adequate documentation when audited.

Disqualification: Week(s) of non-compliance, until work search requirements met

6. Failure to register with NCWorks

Claimant did not register with NCWorks Online employment system as required.

Disqualification: Until registration completed

7. Attending school or training without approval

Claimant attending school or training full-time without DES approval, making claimant unavailable for full-time work.

Disqualification: Weeks of non-approved attendance, until availability established

8. Receipt of disqualifying income

Claimant receiving certain types of income that affect eligibility:

  • Severance pay or separation payments allocated over weeks
  • Pension payments from base period employer
  • Workers’ compensation temporary total disability benefits

Disqualification: Weeks affected by disqualifying income

9. Labor dispute

Claimant’s unemployment directly caused by participation in or financing of active labor dispute at the workplace.

Disqualification: Duration of labor dispute

Source: N.C. Gen. Stat. § 96-14.5, § 96-14.6, § 96-14.7, and § 96-14.9 (disqualification provisions)
Denial information: https://www.des.nc.gov/need-help/faqs/adjudication-faqs

Administrative Denial

Claims may be denied for administrative reasons:

  • Incomplete application information
  • Failure to provide required documentation within specified timeframes
  • Missed fact-finding interview without good cause
  • Identity verification failure
  • Failure to respond to DES requests for information
  • Claim filed in error (not actually unemployed)

Administrative denials may be resolved by providing missing information or correcting errors. Responding promptly to all DES communications can help resolve administrative issues.

Source: DES administrative procedures

How to Appeal an Unemployment Decision in North Carolina

Appeal Deadlines (CRITICAL)

Filing deadline: 10 days from the mailing date of the determination

CRITICAL: Appeals must be filed within 10 days of the date the determination was mailed (date shown on determination notice), NOT the date the claimant received the determination.

According to N.C. Gen. Stat. § 96-15(h), appeals must be filed within 10 days from the date of mailing shown on the determination. This is a strict deadline.

Calculation example:

  • Determination mailed: January 15, 2026
  • 10-day appeal deadline: January 25, 2026
  • Appeals must be filed on or before January 25, 2026

Weekend and holiday rule:

If the last day of the appeal period falls on a Saturday, Sunday, or legal state holiday, the appeal period is automatically extended to the next business day.

Example:

  • Determination mailed: January 15, 2026
  • 10th day falls on: Saturday, January 25, 2026
  • Extended deadline: Monday, January 27, 2026

Late appeals:

Appeals filed after the 10-day deadline may be accepted only if claimant demonstrates good cause for the late filing. Good cause means circumstances beyond claimant’s control that prevented timely filing, such as:

  • Hospitalization or serious illness
  • Death in immediate family
  • Lack of actual notice of determination
  • Mail delivery problems beyond claimant’s control

Late appeals require written explanation of reasons for delay and supporting documentation. DES makes determination on whether good cause exists.

Source: N.C. Gen. Stat. § 96-15(h) (appeal deadlines); DES appeals procedures

Appeal Filing Process

How to file an appeal:

1. Online (fastest method)

  • Log into MyNCUIBenefits account at https://des.nc.gov
  • Navigate to “Determination History” section
  • Select determination to appeal
  • Click “File an Appeal” button
  • Complete online appeal form
  • Submit electronically
  • Confirmation email sent immediately

2. Mail

  • Write letter stating intent to appeal
  • Include full name and Social Security number
  • Reference determination being appealed (include determination number/date)
  • State reason for disagreement
  • Sign and date letter
  • Mail to:
    Appeals Section
    N.C. Division of Employment Security
    P.O. Box 25903
    Raleigh, NC 27611-5903

3. Fax

  • Prepare written appeal with required information
  • Fax to: DES Appeals Section (number available through MyNCUIBenefits)
  • Retain confirmation page showing successful transmission

4. Email

  • Prepare written appeal with required information
  • Send to appeals email address (available through MyNCUIBenefits portal)
  • Include full name, Social Security number (last 4 digits only), and determination details

Required information for all appeals:

  • Claimant full legal name
  • Social Security number (or last 4 digits)
  • DES claim number or Claimant ID number
  • Determination being appealed:
    • Type of determination (monetary, non-monetary)
    • Date of determination
    • Determination number if available
  • Reason for appeal (why you disagree with determination)
  • Signature and date (for written appeals)
  • Contact information (phone number, email, mailing address)

Appeal confirmation:

  • Online appeals: Immediate electronic confirmation
  • Mailed appeals: Acknowledgment letter mailed within 5-7 business days
  • Retaining copies of all appeal documents is advisable for reference

No official appeal form required: North Carolina does not require use of specific appeal form. Any written statement clearly indicating intent to appeal and identifying the determination is sufficient.

Source: DES appeals information at https://www.des.nc.gov/appeals/file-appeal
Appeal filing guide: https://www.des.nc.gov/appeals

Lower Authority Appeal – Hearing Process

Hearing notification:

Within 10-14 days after appeal filed, DES mails Notice of Hearing to all parties:

  • Date and time of hearing
  • Hearing format (telephone or in-person)
  • Name and contact information of Appeals Referee
  • Issues to be decided
  • Instructions for submitting evidence
  • Rights and responsibilities of parties
  • Witness information requirements

Hearings are typically scheduled 3-4 weeks after appeal filed, depending on caseload.

Hearing format:

Telephone hearing (most common):

  • Conducted by conference call
  • Claimant receives call-in number and access code
  • All parties participate by phone
  • Hearing recorded for record

In-person hearing (by request):

  • Held at DES central office in Raleigh
  • Must be specifically requested
  • Subject to approval by Appeals Referee
  • Not guaranteed – telephone hearings are standard

Hearing officer:

Appeals Referee is attorney employed by DES to conduct administrative hearings. Appeals Referee is independent decision-maker and not aligned with either party.

Hearing duration:

Typical unemployment hearing lasts 30-60 minutes depending on complexity of issues and number of witnesses.

Evidence submission:

Deadline: At least 3 business days before hearing date (confirm exact deadline in hearing notice)

Methods:

  • Upload through MyNCUIBenefits portal (preferred)
  • Mail to address shown on hearing notice
  • Fax to number provided in hearing notice
  • Email to address provided in hearing notice

Accepted formats:

  • Documents (letters, emails, pay stubs, personnel records)
  • Photographs
  • Written statements from witnesses unable to attend
  • Medical documentation if relevant
  • Any other relevant evidence

Important: Copies of all evidence must be provided to all parties before hearing. DES facilitates exchange of evidence between parties.

Hearing procedures:

1. Opening

  • Appeals Referee introduces self and explains process
  • Parties identify themselves
  • Issues to be decided stated
  • Oath administered (all testimony under oath)

2. Opening statements (optional)

  • Parties may make brief opening statement
  • Explain position and what evidence will show
  • Not required, but may be helpful

3. Testimony

  • Claimant testifies first (if claimant is appealing party)
  • Employer testifies (if employer is party)
  • Cross-examination allowed
  • Appeals Referee may ask clarifying questions
  • Witnesses testify if present

4. Evidence presentation

  • Documents reviewed and entered into record
  • Parties may comment on evidence
  • Opportunity to object to evidence

5. Closing statements (optional)

  • Parties summarize their position
  • Emphasize key evidence
  • State what decision should be made

6. Hearing concluded

  • Appeals Referee closes hearing
  • Record remains open for specified time if additional evidence needed
  • Decision to be mailed

Representation:

Claimants and employers may represent themselves (pro se) or may be represented by:

  • Licensed attorney
  • Non-attorney representative supervised by licensed attorney

Union representatives or third-party administrators must be attorneys or supervised by attorneys under N.C. Gen. Stat. § 96-17(b) and Chapter 84.

Representatives may:

  • Present evidence and testimony
  • Cross-examine witnesses
  • Make legal arguments
  • Receive all notices on behalf of party

Claimants are not required to have attorney, but may find representation helpful, especially if employer has legal representation.

Witnesses:

Parties may bring witnesses to testify. Witness information should be provided to Appeals Referee before hearing if possible. Witnesses must be available by phone for telephone hearings or in-person for in-person hearings.

Hearing decision:

Written decision issued within 15-30 days after hearing, mailed to all parties. Decision includes:

  • Findings of fact (what happened)
  • Conclusions of law (how law applies)
  • Decision (eligible or disqualified)
  • Reasons for decision
  • Effective dates
  • Appeal rights to Board of Review

Source: N.C. Gen. Stat. § 96-15 (administrative procedures); DES hearing guide at https://www.des.nc.gov/need-help/faqs/unemployment-insurance-benefits-hearings

Higher Authority Appeal – Board of Review

If party disagrees with Appeals Referee decision, further appeal may be filed with North Carolina Board of Review.

Filing deadline: 10 days from mailing date of Appeals Referee decision

Same strict deadline applies: 10 days from date decision was mailed, not date received. Weekend/holiday extension rule applies.

How to file Board of Review appeal:

Online:

  • Log into MyNCUIBenefits account
  • Navigate to appeals section
  • Select Appeals Referee decision to appeal
  • Submit Board of Review appeal electronically

Mail: Appeals Clerk – Level 2 | Board of Review
North Carolina Department of Commerce
Post Office Box 28263
Raleigh, NC 27611

Required information:

  • Party name and contact information
  • Appeals Referee decision being appealed
  • Date of Appeals Referee decision
  • Specific reasons for disagreement
  • What party believes should be decided differently
  • Signature and date

Board of Review process:

Review type: Record review (no new hearing in most cases)

The Board of Review reviews:

  • Complete transcript of Appeals Referee hearing
  • All evidence submitted to Appeals Referee
  • Appeals Referee decision
  • Written arguments submitted by parties
  • Applicable law and regulations

No new evidence: Generally, parties cannot submit new evidence to Board of Review. Review is based on record developed at Appeals Referee hearing.

Oral argument: Parties may request opportunity for oral argument before Board. Oral arguments are discretionary and not guaranteed. Board determines whether oral argument would be helpful.

Board composition:

Three-member quasi-judicial board:

  • Appointed by Governor
  • Independent from DES operations
  • Reviews cases fairly and impartially

Decision timeline:

Board of Review decisions typically issued within 45-90 days after appeal filed, depending on caseload and complexity.

Board decision:

Written decision mailed to all parties including:

  • Summary of case
  • Issues on appeal
  • Board’s findings
  • Legal conclusions
  • Decision (affirm, reverse, or modify Appeals Referee decision)
  • Reasons for decision
  • Appeal rights to Superior Court

Source: N.C. Gen. Stat. § 96-4 and § 96-15 (Board of Review); Board of Review information at https://www.des.nc.gov/appeals/board-review

Judicial Appeal

If party disagrees with Board of Review decision, final appeal may be filed in North Carolina Superior Court.

Filing deadline: 30 days from date of Board of Review decision

Jurisdiction: Superior Court in county where claimant resides

Filing process:

  • File Petition for Judicial Review with Clerk of Superior Court
  • Pay required court filing fee
  • Serve petition on all parties
  • Legal representation is common for judicial appeals

Judicial review standard:

  • Court reviews administrative record
  • Court does not conduct new hearing
  • Court determines whether Board of Review decision was:
    • In violation of constitutional provisions
    • In excess of statutory authority
    • Made upon unlawful procedure
    • Affected by error of law
    • Unsupported by substantial evidence
    • Arbitrary or capricious

Source: N.C. Gen. Stat. § 96-4(q) and Chapter 150B (judicial review of administrative decisions)

Unemployment Fraud, Penalties, and Overpayments

Fraud Definition and Examples

Fraud defined:

According to N.C. Gen. Stat. § 96-18(a):

“It shall be unlawful for any person to make a false statement or representation knowing it to be false or to knowingly fail to disclose a material fact to obtain or increase any benefit under this Chapter or under an employment security law of any other state, the federal government, or of a foreign government, either for himself or any other person.”

Common fraud examples:

  • Failing to report work or earnings while certifying for benefits
  • Providing false information about reason for job separation
  • Claiming benefits while incarcerated or institutionalized
  • Using another person’s identity to file claims
  • Not reporting job offers or refusal of work
  • Certifying availability for work while unable to work
  • Filing claims in multiple states simultaneously (double-dipping)
  • Continuing to certify after returning to work
  • Reporting false employer contacts for work search
  • Providing false documentation to DES

Fraud detection:

DES investigates potential fraud through:

  • Quarterly wage record cross-matching
  • Random audits of work search activities
  • Employer reports of suspicious claims
  • National databases comparing claims across states
  • Tips from fraud hotline
  • Identity verification systems

Source: N.C. Gen. Stat. § 96-18(a) (fraud definition)

Penalties for Fraud

Administrative penalties:

Claimants found to have committed fraud face significant penalties:

1. Benefit repayment: 100% of all fraudulently obtained benefits must be repaid

2. Mandatory penalty: 15% penalty assessed on amount of erroneous payment according to N.C. Gen. Stat. § 96-18(h)

3. Interest charges: Interest accrues on unpaid balance (rate set by federal law)

4. Benefit disqualification: Ineligible for benefits for minimum 52 weeks or until all fraudulent overpayment, penalty, and interest is repaid in full

5. Federal offset: Fraudulent overpayments collected through federal and state tax refund intercepts

Example of fraud penalties:

  • Fraudulently obtained benefits: $5,000
  • Repayment amount: $5,000
  • 15% penalty: $750
  • Total owed: $5,750 plus interest

Criminal penalties:

Unemployment fraud is criminal offense under North Carolina law:

Class 1 Misdemeanor (smaller amounts):

  • Fine up to $1,000
  • Imprisonment up to 120 days
  • Court costs and restitution

Class I Felony (larger amounts or aggravating factors):

  • Fine determined by court
  • Imprisonment up to 24 months
  • Restitution to state
  • Permanent criminal record

Actual criminal charges depend on:

  • Amount of fraudulent benefits
  • Intent and willfulness
  • Prior criminal history
  • Aggravating circumstances (identity theft, organized fraud)

Prosecution:

Criminal prosecution for unemployment fraud handled by:

  • District Attorney’s office in county where fraud occurred
  • North Carolina Attorney General’s office for complex cases
  • Federal prosecutors for interstate or identity theft cases

Source: N.C. Gen. Stat. § 96-18 (penalties and criminal provisions); § 96-18(h) (mandatory penalty)
Report fraud: 919-701-3543 or online at https://www.des.nc.gov/fraud-reporting

Non-Fraud Overpayments

Overpayment without fraud:

Overpayments may occur without fraudulent intent due to:

  • DES error in processing or calculating benefits
  • Delayed employer information affecting eligibility
  • Determination reversed on appeal after benefits paid
  • Claimant error or misunderstanding without intent to defraud
  • Incorrect wage information from employer

Repayment obligation:

Non-fraud overpayments must be fully repaid. Unlike fraud overpayments, non-fraud overpayments do NOT include:

  • 15% penalty
  • Criminal prosecution
  • Extended disqualification periods

However, overpayment amount plus interest must still be repaid.

Overpayment waiver:

North Carolina does NOT generally offer overpayment waivers for non-fraud overpayments. Exceptions may exist in very limited circumstances where:

  • Overpayment resulted entirely from DES error
  • Claimant had no knowledge overpayment was occurring
  • Repayment would cause extreme financial hardship
  • Claimant can demonstrate lack of any fault

Waiver requests are rare and require extensive documentation. Most overpayments must be repaid regardless of fault.

Repayment options:

1. Lump sum payment:

  • Pay entire overpayment amount immediately
  • Eliminates interest charges
  • Clears debt quickly

2. Payment plan:

  • Monthly installment payments
  • Typically 12-36 months depending on amount
  • Interest continues to accrue
  • Must contact DES to arrange plan
  • Agreement required, must be followed

3. Benefit offset:

  • Future unemployment benefits automatically offset
  • 50% of weekly benefits withheld until overpayment satisfied
  • Applies if claimant files new claim in future

4. Tax refund intercept:

  • Federal income tax refunds intercepted
  • North Carolina state tax refunds intercepted
  • Applied to outstanding overpayment balance
  • Automatic through Treasury Offset Program

5. Wage garnishment:

  • DES may obtain court order for wage garnishment
  • Portion of wages withheld by employer
  • Continues until overpayment satisfied
  • Used for delinquent accounts

Collection actions:

For unpaid overpayments, DES may:

  • Report debt to credit bureaus (affects credit score)
  • Refer to collection agencies
  • Obtain court judgment
  • Place liens on property
  • Garnish wages
  • Intercept tax refunds

Source: N.C. Gen. Stat. § 96-18(b) and (c) (overpayment recovery)
Overpayment information: https://www.des.nc.gov/need-help/faqs/ui (overpayment section)

Taxation of Unemployment Benefits in North Carolina

Federal Tax Treatment

Federal taxation:

Unemployment benefits are fully taxable income under federal law. The Internal Revenue Code, 26 U.S.C. § 85, requires unemployment compensation to be included in gross income for federal tax purposes.

Claimants receive IRS Form 1099-G by January 31 showing:

  • Box 1: Total unemployment compensation paid during calendar year
  • Box 2: State or local income tax refunds (if applicable)
  • Box 4: Federal income tax withheld (if any)
  • Box 6: Taxable grants (usually not applicable for UI)
  • Box 10a: State identification number

Federal withholding option:

Claimants may request voluntary federal income tax withholding at rate of 10% of weekly benefit amount.

To elect withholding:

  • Submit request through MyNCUIBenefits portal
  • Complete IRS Form W-4V (Voluntary Withholding Request)
  • Withholding begins with subsequent payments
  • May change or cancel withholding at any time

Example:

  • Weekly benefit amount: $300
  • Federal withholding (10%): $30
  • Net payment: $270

Important note: The 10% withholding rate may not cover full federal tax liability depending on individual circumstances. Information about estimated tax payments is available from tax professionals or the IRS.

Source: IRS Publication 525 (Taxable and Nontaxable Income); 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation

State Tax Treatment

North Carolina state taxation:

Unemployment benefits ARE subject to North Carolina state income tax. North Carolina follows federal treatment and includes unemployment compensation in state taxable income.

State withholding option:

Claimants may request voluntary North Carolina income tax withholding. Unlike federal withholding (fixed 10%), North Carolina allows claimant to specify withholding amount.

To elect state withholding:

  • Submit request through MyNCUIBenefits portal
  • Specify dollar amount or percentage to withhold
  • Minimum withholding: $1 per week
  • May change or cancel at any time

Form 1099-G Box 11: Shows North Carolina state tax withheld (if any)

Example:

  • Weekly benefit amount: $300
  • State withholding elected: $15 per week
  • Net payment: $285 (if no federal withholding) or $255 (if both federal and state)

Source: North Carolina Department of Revenue; unemployment benefits subject to state income tax under N.C. Gen. Stat. Chapter 105
Confirmed: January 22, 2026

Form 1099-G

Form 1099-G distribution:

DES issues IRS Form 1099-G to all individuals who received unemployment benefits during the calendar year.

Distribution timeline:

  • Available online: Starting January 2026 for benefits paid in 2025
  • Mailed to address on file: By January 31, 2026
  • IRS reporting deadline: January 31

Access methods:

1. Online (fastest):

  • Log into MyNCUIBenefits account at https://des.nc.gov
  • Navigate to “Tax Information” or “1099-G” section
  • View, download, and print Form 1099-G
  • Available 24/7 starting early January

2. Mail:

  • Automatically mailed to address on file
  • Allow 7-10 business days for delivery
  • Arrives by January 31 (federal deadline)

3. Phone request:

  • Call DES Customer Call Center: 888-737-0259
  • Request duplicate Form 1099-G
  • Verify identity
  • Form mailed within 5-7 business days

Incorrect Form 1099-G:

If Form 1099-G shows incorrect amounts or benefits claimant did not receive:

Possible identity theft or fraud:

  • Do NOT file taxes with incorrect form
  • Report fraud immediately: 919-701-3543 or online fraud reporting
  • DES investigates and verifies claim
  • Corrected Form 1099-G issued after investigation

Error in amount:

  • Contact DES: 888-737-0259
  • Explain discrepancy
  • Provide payment records if available
  • DES reviews payment history
  • Corrected Form 1099-G issued if error confirmed

Action required:

  • Contact DES before filing tax return
  • Request corrected Form 1099-G
  • Do not file with incorrect information
  • Explain situation to tax preparer

Source: DES 1099-G information at https://www.des.nc.gov/need-help/faqs/tax-information-and-1099-gs

Special Unemployment Programs in North Carolina

Extended Benefits (EB)

Program status (2026): Currently Inactive

Extended Benefits provide additional weeks of unemployment compensation when North Carolina’s unemployment rate meets federal trigger criteria established under the Federal-State Extended Unemployment Compensation Act of 1970.

Trigger requirements:

EB activates when one of the following conditions exists:

Option 1 – Insured Unemployment Rate (IUR) trigger:

  • State IUR exceeds 5.0% AND
  • IUR is at least 120% of average for same period in prior two years

Option 2 – Total Unemployment Rate (TUR) trigger:

  • State TUR exceeds 6.5% AND
  • TUR is at least 110% of average for same period in prior two years

Additional weeks available:

When activated, EB provides:

  • 13 additional weeks (basic EB)
  • Up to 20 additional weeks if state unemployment reaches higher thresholds and federal funding available

Current status verification:

As of January 2026:

  • North Carolina unemployment rate: Below EB trigger thresholds
  • EB program: Inactive
  • Regular duration: 12-20 weeks based on variable duration formula

Monitoring: DES monitors unemployment rates continuously and activates EB automatically when triggers are met

Status page: https://www.des.nc.gov (check for EB announcements)
Last checked: January 22, 2026

Source: Federal-State Extended Unemployment Compensation Act, 20 C.F.R. Part 615; N.C. Gen. Stat. § 96-14.9
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp

Shared Work / Short-Time Compensation

Program status: Not Available

North Carolina does not currently operate a Shared Work or Short-Time Compensation (STC) program.

Shared Work programs allow employers to reduce employee hours instead of conducting layoffs, with affected employees receiving partial unemployment benefits to offset reduced wages.

Why North Carolina doesn’t have Shared Work:

North Carolina has not enacted legislation authorizing a state Shared Work/STC program. While federal law encourages states to establish such programs, participation is voluntary.

Source: U.S. Department of Labor state STC program directory at https://oui.doleta.gov/unemploy/stc_fact_sheet.asp
Confirmed: January 22, 2026

Trade Adjustment Assistance (TAA)

Program status: Active (Federal program)

Trade Adjustment Assistance is a federal program that provides benefits and services to workers who lose jobs due to foreign trade or offshoring.

Eligibility requirements:

Workers may qualify for TAA if:

  • Worker’s company is certified by U.S. Department of Labor as trade-affected
  • Job loss resulted from:
    • Increased imports of similar products
    • Company shifting production to foreign country
    • Loss of business due to imports affecting major customer
    • Offshoring of services to foreign country

TAA benefits include:

1. Training funding:

  • Funding for approved training programs
  • Vocational training, remedial education, prerequisite education
  • On-the-job training with approved employers
  • Up to 130 weeks of training

2. Income support:

  • Trade Readjustment Allowances (TRA) during training
  • Extended benefits beyond regular unemployment exhaustion
  • Up to 130 weeks total (regular UI + TRA)

3. Job search allowances:

  • Reimbursement up to 90% of job search expenses
  • Travel to job interviews outside local area
  • Maximum $1,250 per worker

4. Relocation allowances:

  • Reimbursement up to 90% of relocation costs
  • For workers accepting employment outside commuting area
  • Maximum $1,250 per worker

5. Alternative Trade Adjustment Assistance (ATAA):

  • Wage subsidy for workers age 50 and older
  • Accepting reemployment at lower wage
  • Supplement up to 50% of wage difference
  • Maximum $10,000 over 2 years

6. Health Coverage Tax Credit (HCTC):

  • Tax credit for health insurance premiums
  • Available to eligible TAA recipients

How to apply:

1. Verify company certification:

  • Check if employer has TAA certification
  • Contact DES TAA coordinator
  • Search federal TAA database

2. Contact North Carolina TAA coordinator:

  • Through local NCWorks Career Center
  • TAA staff assess eligibility
  • Help complete application

3. Apply for benefits:

  • Must be receiving or exhausted unemployment benefits
  • Participate in orientation
  • Develop individual employment plan
  • Enroll in approved training

North Carolina TAA contacts:

Available through NCWorks Career Centers statewide. Find local center: https://www.ncworks.gov

Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.
Federal TAA information: https://www.dol.gov/agencies/eta/tradeact
Application assistance: Local NCWorks Career Centers

Disaster Unemployment Assistance (DUA)

Program status: Available during federally declared disasters

Disaster Unemployment Assistance provides benefits to individuals who lost employment due to major disaster and are not eligible for regular state unemployment insurance.

Eligibility requirements:

DUA is available to individuals who:

  • Lost employment as direct result of major disaster
  • Do not qualify for regular state unemployment benefits
  • Are able and available to work (unless injured in disaster)
  • Cannot reach workplace due to disaster
  • Were scheduled to start work but job no longer exists due to disaster
  • Self-employed individuals whose business damaged or destroyed

Application deadline:

Must apply within 30 days after state announces DUA availability following disaster declaration by President.

Benefit amount:

DUA weekly benefit amount is the higher of:

  • Federal minimum DUA amount ($152 in 2025, subject to annual adjustment)
  • 50% of average weekly wage earned in calendar quarter with highest earnings
  • Amount calculated under state unemployment formula (if meets monetary requirements)

Benefit duration:

Up to 26 weeks from disaster declaration date, or until recovery, whichever is earlier.

Recent North Carolina DUA activation:

Following Hurricane Helene in September 2024, Governor issued Executive Order 322 which:

  • Temporarily increased weekly benefits to $600 maximum
  • Waived work search requirements
  • Provided DUA to affected individuals
  • Added $250 weekly supplement to eligible claimants

Executive orders are temporary and apply only during declared emergency periods.

Activation:

DUA activates only when:

  • President declares major disaster
  • Governor requests DUA for affected areas
  • FEMA approves DUA request
  • DES announces DUA application period

Current status: No active DUA program (no current major disaster declaration requiring DUA)

Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
North Carolina emergency information: https://www.des.nc.gov (check for disaster announcements)

Unemployment Compensation for Ex-Servicemembers (UCX)

Program status: Active (Federal program administered by state)

UCX provides unemployment benefits to eligible ex-military servicemembers based on military service.

Eligibility:

  • Recent discharge from military service (active duty)
  • Honorable discharge or general discharge under honorable conditions
  • Meet state eligibility requirements for civilian unemployment
  • Able, available, and actively seeking work

Benefits:

  • Weekly benefit amount calculated using military wages
  • Same duration as regular state unemployment (12-20 weeks in NC)
  • All North Carolina eligibility requirements apply

How to file:

  • File through same MyNCUIBenefits portal as civilian claims
  • Provide DD Form 214 (Member 4 Copy)
  • Military wages automatically accessed through federal database

Source: 5 U.S.C. § 8521 et seq.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx

Unemployment Compensation for Federal Employees (UCFE)

Program status: Active (Federal program administered by state)

UCFE provides unemployment benefits to eligible former federal civilian employees based on federal service.

Eligibility:

  • Recent separation from federal civilian employment
  • Meet state eligibility requirements
  • Able, available, and actively seeking work

Benefits:

  • Weekly benefit amount calculated using federal wages
  • Same duration as regular state unemployment (12-20 weeks in NC)
  • All North Carolina eligibility requirements apply

How to file:

  • File through same MyNCUIBenefits portal as civilian claims
  • Provide Standard Form 8 (SF-8) or Standard Form 50 (SF-50)
  • Federal wages automatically accessed through federal database

Source: 5 U.S.C. § 8501 et seq.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe

Context: North Carolina Compared to National Benchmarks

North Carolina benefit levels in national context (2026):

  • Maximum WBA: $350 (39th of 50 states; below national median)
  • Duration: 12-20 weeks (below national standard of 26 weeks in most states)
  • Unique features: Variable duration based on unemployment rate; no waiting week waiver; no dependent allowances

National range:

  • Highest maximum WBA: Massachusetts ($1,015), Washington ($999), Minnesota ($857)
  • Lowest maximum WBA: Mississippi ($235), Louisiana ($247), Alabama ($275)
  • Most common duration: 26 weeks (North Carolina’s 12-20 weeks is among shortest nationally)
  • Waiting week: Required in North Carolina; eliminated or waived in many states

North Carolina’s ranking:

North Carolina provides unemployment benefits at below-average levels compared to other states:

  • Duration significantly shorter than most states (12-20 weeks vs. standard 26 weeks)
  • Maximum weekly benefit below national median
  • No dependent allowances (offered by approximately 13 states)
  • Shorter duration intended to encourage rapid return to work and preserve trust fund

For comprehensive state-by-state comparisons:

Interstate UI Comparison: U.S. Department of Labor maintains comparison of state UI laws
U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/

Source: U.S. Department of Labor, Comparison of State UI Laws 2026; N.C. Gen. Stat. Chapter 96

Resources

North Carolina Division of Employment Security

Main Agency Contact
Phone: 888-737-0259
Hours: Monday-Friday, 8:00 AM – 5:00 PM EST
Website: https://www.des.nc.gov

Online Claims Portal
MyNCUIBenefits
Access: https://des.nc.gov (Individual Sign In)
Availability: 24/7 online access

Appeals Office
North Carolina Division of Employment Security
Mailing address: P.O. Box 25903, Raleigh, NC 27611-5903
Phone: Available through main number
Website: https://www.des.nc.gov/appeals

Fraud Reporting Hotline
Phone: 919-701-3543
Online reporting: https://www.des.nc.gov/fraud-reporting
Email: Available through website

Employer Services
Phone: 888-737-0259
Tax information: Available through NCSUITS system
Website: https://www.des.nc.gov/employers

Board of Review
Mailing address: P.O. Box 28263, Raleigh, NC 27611
Information: https://www.des.nc.gov/appeals/board-review

Federal Resources

U.S. Department of Labor
Employment and Training Administration
Unemployment Insurance oversight
Website: https://www.dol.gov/agencies/eta/unemployment-insurance

CareerOneStop
Sponsored by U.S. Department of Labor
Job search resources, training information, career tools
Website: https://www.careeronestop.org
Phone: 877-872-5627

Internal Revenue Service
Unemployment compensation tax information
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Phone: 800-829-1040

NCWorks Online
North Carolina’s job matching and career services system (mandatory registration for UI claimants)
Website: https://www.ncworks.gov
Career centers: Statewide locations

Source: Official government websites verified

Frequently Asked Questions: North Carolina Unemployment Benefits 2026

What are unemployment benefits in North Carolina?

Unemployment benefits in North Carolina provide temporary income replacement for workers who lose employment through no fault of their own. The program is funded by employer taxes and administered by the North Carolina Division of Employment Security. Benefits partially replace lost wages while claimants search for new employment.

How much can I receive in unemployment benefits in North Carolina?

Weekly benefits range from $15 minimum to $350 maximum. The amount is calculated by dividing total wages from the last two quarters of your base period by 52 and rounding down to the nearest dollar. Total benefits available depend on your weekly amount multiplied by the number of weeks (12-20 weeks based on state unemployment rate).

How long does it take to get unemployment benefits in North Carolina?

After filing your initial claim, expect 2-3 weeks to receive your first payment if there are no eligibility issues. This includes serving the required one-week waiting period. If your claim requires investigation (adjudication), first payment may take 4-6 weeks. Monetary determinations typically arrive within 7-10 days of filing.

Can I work part-time and still receive unemployment in North Carolina?

Yes, you can work part-time and receive partial unemployment benefits. North Carolina allows you to earn up to 20% of your weekly benefit amount without any deduction. Earnings above this threshold reduce your benefits dollar-for-dollar. You must report all earnings when filing your weekly certification, even if not yet paid.

What disqualifies you from unemployment in North Carolina?

Main disqualifications include: voluntary quit without good cause, discharge for misconduct connected with work, refusal of suitable work, insufficient earnings in base period, failure to meet work search requirements, not able or available for work, attending school without approval, and labor dispute participation. Disqualification periods vary by reason.

How do I file for unemployment in North Carolina?

File online through MyNCUIBenefits at https://des.nc.gov – this is the only method for initial claims. Create an account, provide personal information, enter employment history for past 18 months, answer eligibility questions, and submit. You must also register with NCWorks Online at https://www.ncworks.gov. Claims can be filed 24/7.

Are unemployment benefits taxable in North Carolina?

Yes, unemployment benefits are taxable for both federal and North Carolina state income tax purposes. You will receive Form 1099-G by January 31 showing total benefits paid. You can elect voluntary federal tax withholding at 10% and voluntary state withholding at amount you specify through your MyNCUIBenefits account.

How do I appeal an unemployment denial in North Carolina?

File an appeal within 10 days of the mailing date shown on the determination notice. Appeal online through MyNCUIBenefits (fastest method) or mail written appeal to DES Appeals Section at P.O. Box 25903, Raleigh, NC 27611-5903. Include your name, Social Security number, determination being appealed, and reason for disagreement. A hearing will be scheduled.

Do I have to look for work while receiving unemployment in North Carolina?

Yes, you must actively search for work and complete at least 3 employer contacts per week. Keep detailed records of all work search activities including employer names, dates, methods of contact, and positions applied for. Work search requirements may be waived if you have definite recall date, are in approved training, or meet other specific exemptions.

What is the waiting week in North Carolina?

The waiting week is the first week you are eligible for unemployment benefits, but it is not compensable (not paid). You must still file your weekly certification for the waiting week. Benefits begin with the second week of unemployment. This is a one-time requirement per benefit year.

How long do unemployment benefits last in North Carolina?

Duration ranges from 12 to 20 weeks depending on the state’s unemployment rate calculated twice yearly (January 1 and July 1). At unemployment rate of 5.5% or below, duration is 12 weeks. As unemployment rate increases, duration extends up to maximum 20 weeks when rate exceeds 9.0%.

Can I receive unemployment if I was fired in North Carolina?

It depends on the reason for termination. If you were discharged for reasons other than misconduct connected with work (such as inability to perform job, personality conflicts not rising to misconduct, or business needs), you may be eligible. Discharge for misconduct disqualifies you until you return to work and earn eight times your weekly benefit amount.

Others

New York
California
Texas
Washington
New Jersey
Pennsylvania
Ohio

Legal Disclaimer: Nature of This Compilation This document is a compilation of publicly available information from official government sources. It is NOT: Legal advice An interpretation of laws or regulations A substitute for consultation with a licensed attorney A comprehensive treatment of all applicable laws Guaranteed to be complete or current