The Division of Employment Security applies the Employment Security Law when deciding cases. The Employment Security Law provides for the payment of unemployment insurance benefits and the collection of unemployment taxes. There are many other state and federal laws related to employment that sometimes apply to individual cases. 

Tab/Accordion Items

Equal Employment Practices Act (EEPA)

The EEPA sets out the public policy that private employers with 15 or more employees cannot discriminate against employees based on race, religion, color, national origin, age, sex (including pregnancy) or handicap.

Identity Theft Protection Act (ITPA)

The ITPA protects individuals from misuse of their personal information. It outlines the protection that businesses and government must adopt to protect sensitive financial information.

Persons with Disabilities Protection Act (PWDPA)

The PWDPA addresses discrimination in public accommodations, public service, public transportation and employment. It also makes it illegal to retaliate against individuals who oppose disability discrimination.

Retaliatory Employment Discrimination Act (REDA)

REDA protects employees who engage in "protected activities" in good faith. 

Revenue Act (RA)

The Revenue Act, contained in Subchapter I of Chapter 105 of the North Carolina General Statutes, governs most state taxation. One exception is the unemployment insurance tax, which is contained in Chapter 96 and administered by the Division of Employment Security. The Machinery Act, Subchapter II of Chapter 105, governs property taxation in North Carolina. Subchapter VIII governs local sales and use taxes, but is coordinated with Article 5 of Subchapter I, the North Carolina Sales and Use Tax Act.

North Carolina State Tort Claims Act (NCSTCA)

The NCTCA begins at N.C. Gen. Stat. 143-291. The state is immune from liability for damages caused by tortious conduct, unless it expressly consents to be sued because of a concept called "sovereign immunity." One way to consent to be sued is by enacting laws that allow lawsuits against the state for certain claims. By enacting NCSTCA, North Carolina consented to be sued if a state officer, employee, or agent is negligent and causes harm while acting within the scope of their duties. The NCTCA applies in any case where the state could be sued if it were a private entity.

North Carolina Wage and Hour Act (NCWHA)

The NCWHA regulates North Carolina employers’ duties regarding minimum wage; overtime requirements; wage payments; payments of promised wages and benefits, such as vacation; youth employment; and record keeping.

 North Carolina Workers’ Compensation Act (WCA)

The WCA provides for coverage for injuries and illnesses resulting from work-related accidents or occupational disease.

Setoff Debt Collection Act (SDCA)

The SDCA allows state and local agencies to file claims with the North Carolina Department of Revenue to garnish taxpayers’ individual income tax refunds and North Carolina Education Lottery winnings to collect outstanding money owed to state and local government agencies. Participation in the program is mandatory for state agencies, unless exempted by the State Controller’s Office, and voluntary for local agencies.

Workplace Violence Prevention Act (WVPA)

The WVPA allows employers to pursue certain protections on behalf of their employees. It also makes it illegal to discriminate or retaliate against employees who must miss work due to domestic violence or other harassment.

Title I of the Americans with Disabilities Act of 1990 (ADA)

The ADA makes it illegal to discriminate against a qualified person with a disability in the private sector and in state and local governments. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit. The law also requires that employers reasonably accommodate the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or employee, unless doing so would cause an undue hardship on the employer's business.

Age Discrimination in Employment Act of 1967 (ADEA)

The ADEA protects people who are 40 or older from discrimination because of age. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit.

Age Discrimination Act of 1975 (ADA)

The Age Discrimination Act of 1975 applies to all ages and makes it illegal to discriminate against individuals because of age in programs and activities that receive federal financial assistance.

Equal Employment Opportunity Act of 1972 (EEOA)

The EEOA amended Title VII of the Civil Rights Act of 1964 and gave the Equal Employment Opportunity Commission the power to file lawsuits in federal court. It also broadened Title VII protection to include public and private employers with 15 or more employees, public and private labor organizations with at least 15 members, and employment agencies. It also provided equal rights protection in educational institutions.

Equal Pay Act of 1963 (EPA)

The EPA makes it illegal to pay different wages to men and women if they do equal work in the same workplace. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit.

Fair Labor Standards Act of 1938 (FLSA)

The FLSA establishes minimum wage, overtime pay, recordkeeping and youth employment standards affecting employees.

Federal Unemployment Tax Act (FUTA)

The Federal Unemployment Tax Act imposes a federal employer tax that is used to help fund state workforce agencies. Employers report this tax by filing an annual Form 940 with the Internal Revenue Service. In some cases, employers are required to pay the tax in installments during the tax year. FUTA covers a federal share of the costs of administering the unemployment insurance and job service programs in every state. During periods of high unemployment, FUTA pays half of the cost of extended unemployment benefits and provides for a fund from which states may borrow to pay benefits.

Genetic Information Nondiscrimination Act of 2008 (GINA)

GINA makes it illegal to discriminate against employees or applicants because of genetic information. Genetic information includes information about an individual's genetic tests and the genetic tests of an individual's family members. It also includes information about any disease, disorder or condition of an individual's family members (i.e. an individual's family medical history). It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit.

Occupational Safety and Health Act of 1970 (OSHA)

OSHA requires that employers provide employees with working conditions that are free of known dangers.

Older Workers Benefit Protection Act of 1990 (OWBPA)

OWBPA amended the ADEA and requires employers to offer benefits to workers who are at least 40 years old that are equal to the benefits offered to younger workers. OWBPA also sets standards to make sure that employees understand their rights before agreeing not to sue for age discrimination.

Pregnancy Discrimination Act of 1978 (PDA)

The PDA makes it illegal to discriminate against a woman because of pregnancy, childbirth or a medical condition related to pregnancy or childbirth. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit.

Sections 102 and 103 of the Civil Rights Act of 1991

Among other things, Sections 102 and 103 of the Civil Rights Act amend Title VII and the ADA to allow jury trials and compensatory and punitive damage awards in discrimination cases.

Section 501(c)(3) of the Internal Revenue Code

Section 501(c)(3) of the Internal Revenue Code allows for federal tax exemption of nonprofit organizations, specifically those that are considered public charities, private foundations or private operating foundations. It is regulated and administered by the U.S. Department of Treasury through the Internal Revenue Service. In order to qualify as a tax-exempt, 501(c)(3) organization, a nonprofit must exist for one or more exclusively charitable purposes: religious; charitable; scientific; testing for public safety; literary; educational; fostering of national or international amateur sports; and prevention of cruelty to animals and children.

Sections 501 and 505 of the Rehabilitation Act of 1973

Sections 501 and 505 of the Rehabilitation Act make it illegal to discriminate against a qualified person with a disability in the federal government. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit. Employers must reasonably accommodate the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or employee, unless doing so would cause an undue hardship the employer's business.

Section 188 of the Workforce Investment Act of 1998 (WIA)

Section 188 of the Workforce Investment Act of 1998 (WIA) makes it illegal to discriminate against applicants, employees, and individuals who take part in programs and activities that get financial assistance from WIA Title I.  It also makes it illegal to discriminate against applicants, employees, and individuals who are part of the One-Stop system because of age. WIA also prohibits discrimination because of race, color, religion, sex, national origin, disability, political affiliation or belief, and for beneficiaries only, citizenship or participation in programs and activities that get financial assistance from WIA Title I.

Social Security Act of 1935 (SSA)

The Social Security Act of 1935 created the Social Security program. Enactment of the SSA contributed to a decline in poverty among the elderly, and spending on Social Security became a major part of the federal budget. The SSA also established an unemployment insurance program administered by the states, as well as the Aid to Dependent Children program, which provided aid to families headed by single mothers. The law was later amended by the Social Security Amendments of 1965, which established Medicare and Medicaid.

Title VII of the Civil Rights Act of 1964 (Title VII)

Title VII makes it illegal to discriminate against individuals because of race, color, religion, national origin or sex. It also makes it illegal to retaliate against an individual for complaining about discrimination or taking part in an employment discrimination investigation or lawsuit. Title VII also requires that employers reasonably accommodate applicants’ and employees’ sincerely held religious practices, unless doing so would cause an undue hardship on the operation of the employer's business.