North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0600 - REPORTS › Section 24D .0602 - STATUS REPORTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Each employing
				  unit shall complete and file an Employer Status Report (Form NCUI 604) with DES
				  within 10 days of becoming subject to the Employment Security Law. The Employer
				  Status Report is located on DES's website, and shall include the following:
(1) the employing unit's federal
				  identification number, if any;
(2)
				  the employing unit's North Carolina Department of Revenue's withholding
				  identification number, if any;
(3)
				  all previously assigned unemployment insurance tax identification or account
				  numbers;
(4) the employing unit's
				  legal name;
(5) the employing
				  unit's trade name;
(6) the
				  employing unit's mailing address, telephone, and fax numbers;
(7) the physical address and county for each
				  of the employing unit's North Carolina locations;
(8) if the employing unit has no locations in
				  this State, the primary employee's home address;
(9) the principal activity or service
				  performed by the employing unit in North Carolina;
(10) the name and address of each of the
				  employing unit's owners;
(11) the
				  name, telephone number, and email address of an individual authorized to act on
				  behalf of the employing unit;
(12)
				  the type of business ownership;
(13) the number of employees expected within
				  12 months of the date that Form NCUI 604 is submitted to DES;
(14) the date the employing unit first hired
				  one or more workers in North Carolina;
(15) whether the employing unit in this State
				  is part of a larger organization and is primarily engaged in providing support
				  services to that organization;
(16)
				  whether the employing unit is an employment service company as defined in
				  G.S.
				  96-1(14);
(17) for general employers:
(A) whether the employing unit has or expects
				  to have a quarterly payroll of one thousand five hundred dollars ($1,500) or
				  more and if so, the date that this occurred or is expected to occur;
				  and
(B) whether the employing unit
				  has or expects to employ at least one worker in 20 different calendar weeks
				  during a calendar year and if so, the date that this occurred or is expected to
				  occur;
(18) for
				  agricultural employers:
(A) whether the
				  employing unit has or expects to have a quarterly payroll of twenty thousand
				  dollars ($20,000) or more, and if so, the date that this occurred or is
				  expected to occur; and
(B) whether
				  the employing unit has or will employ 10 or more workers in 20 different weeks
				  during a calendar year, and if so, the date that this occurred or is expected
				  to occur;
(19) for
				  domestic employers, whether the employing unit has or will pay one thousand
				  dollars ($1,000) or more in a calendar quarter for domestic services in a
				  private home, college club, fraternity, or sorority, and if so, the date that
				  this occurred or is expected to occur;
(20) for non-profit organizations, whether
				  the employing unit has or will employ 4 or more workers in 20 different weeks
				  during a calendar year, and if so, the date that this occurred or is expected
				  to occur;
(21) for employing units
				  of government, whether the entity is local, state, or federal;
(22) whether the employing unit wants to
				  voluntarily cover its workers for unemployment insurance even if it is not
				  subject to the Employment Security Law;
(23) whether the employing unit has ever paid
				  taxes pursuant to the Federal Unemployment Tax Act, and if so for which years
				  the taxes were paid;
(24) whether
				  the employing unit has acquired, transferred assets, or merged with another
				  business, or made any other change in the ownership of the business, and if so:
(A) the former entity's legal name;
(B) the former entity's trade name;
(C) the former entity's address;
(D) the former entity's North Carolina
				  Unemployment Insurance Tax Identification number;
(E) the date on which the employing unit
				  acquired the former entity, or changed its business;
(F) whether the employing unit acquired all
				  or a portion of the former entity, and if a portion, the percent
				  acquired;
(G) whether the former
				  entity was operating when it was acquired by the employing unit, and if not,
				  the date that the former entity closed;
(H) whether the former entity was in
				  bankruptcy when it was acquired by the employing unit; and
(I) whether the former entity continues to
				  have employees in North Carolina.
(25) whether there are workers who perform
				  services for the employing unit, and who the employing unit considers to be
				  self-employed or independent contractors;
(26) the name, signature, and official
				  position of the individual filing the Form NCUI 604 on behalf of the employing
				  unit; and
(27) the date that the
				  individual completed Form NCUI 604 and submitted it to DES.