North Carolina § 96-11 - 2. Allocation of charges to base period employers.

§ 96-11. 2. Allocation of charges to base period employers.

Benefits paid to an individual are charged to an employer's account quarterly. Benefits paid to an individual must be allocated to the account of each base period employer in the proportion that the base period wages paid to the individual in a calendar quarter by each base period employer bears to the total wages paid to the individual in the base period by all base period employers. The amount allocated to an employer that pays contributions is multiplied by one hundred twenty percent (120%) and charged to that employer's account. The amount allocated to an employer that elects to reimburse the Unemployment Insurance Fund in lieu of paying contributions is the amount of benefits charged to that employer's account. History (2013-2, s. 4; 2013-224, ss. 10, 19; 2015-238, s. 4.2(a).) Editor's Note. - Session Laws 2013-2, s. 11, as amended by Session Laws 2013-224, s. 19, provides: "This act becomes effective July 1, 2013. Changes made by this act to unemployment benefits apply to claims for benefits filed on or after June 30, 2013. The requirements of G.S. 96-15(a1) apply to any week of an attached claim filed on or after June 30, 2013. Changes made by this act to require an account balance by an employer that is a governmental entity or a nonprofit organization and that elects to finance benefits by making reimbursable payments in lieu of contributions apply to advance payments payable for calendar quarters beginning on or after July 1, 2013. Changes made by this act to the determination and application of the contribution rate apply to contributions payable for calendar quarters beginning on or after January 1, 2014." Session Laws 2015-238, s. 4.2(b), made the amendment to this section by Session Laws 2015-238, s. 4.2(a), applicable to claims effective on or after January 3, 2016, and further provides that: "Claims filed prior to January 3 will be charged annually when the benefit year for that claim ends." Effect of Amendments. - Session Laws 2013-224, s. 10, effective June 27, 2013, substituted "the base period" for "that quarter" in the second sentence of this section. The 2015 amendment, effective January 3, 2016, substituted "quarterly" for "when the individual's benefit year has expired" at the end of the first sentence. For applicability, see editor's note.