- (a) Any employer electing coverage under G.S. 96-9.8 of the Employment Security Law shall make the election by completing the Employer Status Report (Form NCUI 604), available on DES's website.
- (b) The information provided in the Employer Status Report (Form NCUI 604) shall be provided in the same manner as required under Rule .0602 of this Subchapter.
- (c) Voluntary election shall not be granted if DES determines that potential benefit payments would exceed the taxes received from the employer.
- (d) Employers who satisfy the criteria for voluntary election of coverage pursuant to G.S. 96-9.8 shall have a contributory unemployment tax account, and shall not have a reimbursable account.
History Note: Authority G.S. 96-4; 96-9.8; 26 U.S.C. 3306;
Eff. July 1, 2015;
Amended Eff. July 1, 2018.