North Carolina’s unemployment compensation fund, like that of many other states, provides temporary payments to employees who lose their jobs through no fault of their own. The program draws from a public policy that assumes “economic insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of this state” and the legislature is compelled to “lighten its burden [on] … the unemployed worker and his family.”

North Carolina administers the law through its Employment Security Commission (ESC) (www.ncesc.com/). Employees make no contributions to the unemployment compensation fund, which is financed entirely by taxes on employers. The law is complex and in some cases holds an employer liable for unemployment insurance (UI) payments even when a former employee wasn’t fired but quit.

Employers are required to post information about the state’s unemployment compensation program in the work...(register to read more)

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