Virtually all employers are covered by the North Carolina Employment Security Law and are therefore subject to the state unemployment insurance tax (NC Gen. Stat. Sec. 96-8et seq.). Covered organizations include those that:
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• Are nonprofit organizations and employed four or more persons in each of 20 different weeks
• Are employers of agricultural labor and, in the current or preceding calendar year, either employed 10 or more people for some part of a day in each of 20 different weeks or paid $20,000 or more in any quarter
• Are employers of domestic servants and paid $1,000 or more in cash in any quarter of the current or preceding calendar year
• Bought the business of a covered employer
• Are subject to the Federal Unemployment Tax Act (FUTA)
• Any nonprofit elementary and secondary school
• Voluntarily elect to be covered
• Are Indian tribes as defined by FUTA
Governmental bodies are covered except for officials, judges, political appointees, prison inmates, and temporary emergency workers.
Employment not covered includes services performed by:
• People working for a church or convention or association of churches
• Participants in sheltered workshops, work-relief, or work-training programs
• Students working for the schools in which they are enrolled, participating in work-study programs, or working at seasonal camps
• A student's spouse working for the school as part of a financial-aid award
• Newsboys or newsgirls who sell papers on the street or from house to house
• Workers on ships or ...