About

The North Carolina Department of Commerce Division of Employment Security (DES) is responsible for the administration of the unemployment insurance program in the State of North Carolina. State unemployment insurance benefits are paid to eligible workers who lose employment through no fault of their own and are able and available for work and actively seeking work. The state unemployment insurance program is a federal-state partnership, and benefits are funded by state unemployment taxes employers pay on employee wages. DES’ administrative costs are federally funded and based on the state’s claims workload. The division receives no administrative funding from North Carolina’s General Fund. Among its duties, DES is required to:

• Take initial claims for unemployment benefits.
• Determine claimants’ eligibility for benefits.
• Provide an appeal opportunity for claimants and employers.
• Collect quarterly state unemployment taxes and wage records from employers.