Unemployment Insurance Law Summaries
North Carolina, Unemployment Insurance Law Summaries
North Carolina's unemployment insurance law is located in Chapter 96, General Statutes of North Carolina, Volume 12, November 1993 Replacement Chapter, as amended, Secs. 96-1 to 96-19 (for full text, see Unemployment Insurance Reports UI-NC ¶4001 ); and in the Regulations Issued Under the North Carolina Employment Security Law.
DEFINITIONS
“Employer:” Employs one or more individuals in each of 20 different weeks, whether or not consecutive, in the current or preceding calendar year, or pays wages of $1,500 or more in any quarter of the current or preceding calendar year. Generally, an employer subject to the FUTA is automatically subject to the North Carolina law.
An employee service company is the employer of an individual who performs services for a client or customer of the company if the company is taxed under the FUTA.
“Employment:” Service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied, in which relationship of employing unit and individual performing service is legal relationship of employer and employee. Also, generally, includes officers of corporations and service on an American vessel or aircraft if operated or controlled from an office within North Carolina. Certain agent- or commissioner-drivers and city or traveling salespeople are also included.
Generally, services covered by the FUTA are automatically covered by North Carolina law. Exclusions from employment are listed below.
“Employee” includes corporation officers, but excludes
any person who, under usual common-law rules applicable in determining employer-employee relationship, has independent contractor status or
any individual (except corporation officers) who is not an employee under such rules.
“Wages:” All remuneration for services from whatever source, including paid leave, commissions, bonuses, lost-wage awards, and the cash value of remuneration in any medium other than cash. “Wages” also includes the reasonable amount of gratuities, including tips, that an employee receives directly from a customer and reports to the employer and that the employer considers as salary for meeting minimum wage requirements. As long as the FUTA contains materially identical requirements, “wages” includes tips that are received while performing services that constitute employment and are included in a written statement furnished to the employer pursuant to Internal Revenue Code requirements.
The term “wages” does not include:
Remuneration over amount determined annually as the greater of the federal wage base or the product resulting from multiplying the average yearly insured wage by 50%, rounded to the nearest multiple of $100; this amount is $18,600 for 2008, paid by employer to an individual during any calendar year for employment. Wages paid by employer's predecessor and wages paid for service in another state may be included in the limit. Note that the law requires the wage base to be at least as high as the federal base.
Other exclusions from wages are listed below.
If two or more related corporations concurrently employ the same individual and compensate the individual through a common paymaster that is one of the corporations, each related corporation is considered to have paid as remuneration to the individual only the amounts actually disbursed by it to the individual and is not considered to have paid as remuneration amounts actually disbursed to the individual by another of the related corporations.
COVERAGE
Generally, services covered by the FUTA are automatically covered by North Carolina law. Exceptions from coverage are listed below.
Agricultural and domestic employers.- Agricultural labor is covered if performed for an employer who employed 10 or more workers in such labor for 20 different weeks in the current or preceding calendar year or paid cash remuneration of $20,000 or more for such labor in any quarter of the current or preceding calendar year. When agricultural labor is supplied by a crew leader, the employing unit for which the services are performed is the employer of the crew members unless the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or substantially all of the crew members operate or maintain mechanized equipment that is provided by the crew leader. In either of those instances, the crew leader is the employer. Service performed by aliens prior to 1/1/95 is excluded.
Domestic service.- Domestic service in a private home, local college club or local chapter of a college fraternity or sorority is covered if performed for an employing unit that paid wages of $1,000 or more for such services in any quarter of the current or preceding calendar year.
Government and nonprofit employers.- Most services for the state and its political subdivisions are covered. Other government employees are exempt.
Coverage is required for tax-exempt nonprofit organizations that employ four or more individuals for some portion of a day in each of 20 different weeks in the current or preceding calendar year.
Nonprofit organizations and the state may either pay contributions or elect the reimbursement method of financing benefits. Note, however, that political subdivisions electing coverage must use the reimbursement method. Under the reimbursement method, employers make payments equal to the amount of regular benefits plus one-half the amount of extended benefits paid to individuals. An Indian tribe may pay contributions or may elect to make reimbursement payments.
EXCEPTIONS
Wages.- The term “wages” does not include:
Remuneration over amount determined annually as the greater of the federal wage base or the product resulting from multiplying the average yearly insured wage by 50%, rounded to the nearest multiple of $100; this amount is $19,300 for 2009, paid by employer to an individual during any calendar year for employment. Wages paid by employer's predecessor and wages paid for service in another state may be included in the limit. Note that the law requires the wage base to be at least as high as the federal base.
Cafeteria plan payments.
Payments by employer to, or on behalf of, individuals in its employ under plan or system established on account of retirement, medical and hospitalization expenses, or death.
Payments from, to, or under trust or annuity plan exempt from federal income tax.
Payment of employees' FICA tax without deduction from wages.
Any payment for the purpose of supplementing unemployment benefits.
If two or more related corporations concurrently employ the same individual and compensate the individual through a common paymaster that is one of the corporations, each related corporation is considered to have paid as remuneration to the individual only the amounts actually disbursed by it to the individual and is not considered to have paid as remuneration amounts actually disbursed to the individual by another of the related corporations.
Employment.- The term “employment” does not include the following:
Aircraft employees on non-American aircraft. Service not in the course of employing unit's trade or business.
Fishing and farming of fish, shell-fish, crustacea, sponges, seaweed and other forms of aquatic animal and vegetable life, except (a) salmon and halibut fishing for commercial purposes, and (b) service on vessels of more than 10 net tons engaged in such activities.
Service for a hospital by a patient of the hospital.
Insurance agents on commission basis.
Maritime employees on non-American vessels.
Newsboys.
Organizations exempt from income tax under Sec. 501(a) of the Internal Revenue Code (except organizations described in Sec. 401(a) or Sec. 521, if remuneration is less than $50 per quarter).
Railroad employees.
Real estate salespeople paid solely on commission basis.
Securities salespeople on commission.
Service performed by child under 21 in employ of parent or partnership consisting only of parents.
Service covered by federal unemployment compensation system.
Student's services for a school, college or university in which he or she is enrolled and which he or she is regularly attending and spouse of that student if spouse's employment is under program of assistance to the student.
Service by student enrolled at a nonprofit or public educational institution in full-time work study program. Not applicable if service performed under program established for an employer or group of employers.
Service performed by full-time student in the employ of an organized camp if the camp did not operate for more than seven months in the current or preceding calendar year and had gross receipts for any six months in the preceding calendar year that were not more than 33
% of its receipts for the other six months and the student performed services for the camp for fewer than 13 weeks in the calendar year.
Service performed on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the boat owner or operator pursuant to which (a) the fisherman receives no cash remuneration; (b) he or she receives a share of the boat's catch or a share of the proceeds from such catch; and (c) the amount of his or her share depends on the amount of the boat's catch; but only if the operating crew of the boat is normally made up of fewer than 10 persons and not in the case of any person or service that is taxed under the FUTA.
Service performed by an inmate of the North Carolina prison system on work release.
Agricultural and domestic employers.- Service performed by aliens prior to 1/1/95 is excluded.
Government and nonprofit employers.- Most services for the state and its political subdivisions are covered. Other government employees are exempt. Coverage is required for tax-exempt nonprofit organizations that employ four or more individuals for some portion of a day in each of 20 different weeks in the current or preceding calendar year.
The following services for nonprofit organizations and the state are exempt:
Church or organization operated for religious purposes and which is controlled by a church.
Religious duties of a minister or member of a religious order.
Patients performing services in a rehabilitation facility or sheltered workshop.
Individuals receiving work-relief or work-training under program financed by federal agency or an agency of a state or political subdivision.
Inmates of custodial or penal institution.
Elected officials.
Members of a legislative body or the judiciary.
Members of the State National Guard or Air National Guard.
Temporary employees serving in case of fire, storm, snow, earthquake, flood or similar emergency, including services compensated solely by a fixed payment for each emergency call answered.
Individuals serving in certain major nontenured policymaking or advisory positions.
PROCEDURES
Base period.- First four of last five completed calendar quarters immediately preceding individual's benefit year. Base period may be extended if base period wages are insufficient due to certain job-related injuries for which the individual received workers' compensation benefits.
Benefit year.- 52-week period beginning with Sunday of first week with respect to which individual first files valid claim.
Weekly benefit amount.- The amount of high-quarter wages paid to an individual in the individual's base period, divided by 26 and rounded to the next lower dollar, but not less than $15. The maximum weekly benefit amount is 66
% of the average weekly insured wage, rounded to the next lower dollar. The maximum benefit, effective 8/1/2008, is $494. The minimum is $42. A partially or part-totally unemployed individual may receive weekly benefits equal to the difference between the individual's weekly benefit amount and that part of the remuneration payable to the individual for the week that is in excess of 10% of the average weekly wage in the highest quarter of the individual's base period.
Although benefits are not assignable, claimants may elect to have income taxes voluntarily withheld from their unemployment compensation payments.
Maximum total benefits.- The total benefit paid to an individual may not be less than the minimum total benefit and may not exceed the lesser of the maximum total benefit or the individual's total benefit amount. Total benefits are determined by dividing the individual's base period wages by high quarter wages and multiplying quotient by 8
, rounding to the nearest whole number, and multiplying by applicable weekly benefit amount-not less than 13 or more than 26 times weekly benefit amount. Extended benefits payable during certain periods of high unemployment.
Benefit eligibility; Requirements.-
be able and available for work and actively seeking work,
have base period wages of at least $565.50 and have been paid wages in at least two base-period quarters,
serve one-week waiting period, except if unemployment is due directly to a major natural disaster,
participate in reemployment services if necessary, and
participate in reemployment services under a worker profiling system if required to do so.
If claimant exhausted benefits in previous benefit year, he or she must also have earned wages of at least six times the average weekly insured wage and have been paid wages in at least two quarters of the base period since previous benefit year began. Registered students are unavailable while attending or on vacation from school, except that a student who is engaged in full-time work concurrent with his or her school attendance will not be considered ineligible. An individual is not available for work for any week (up to two per year) of unemployment due to a vacation. Persons attending vocational schools or training programs are deemed available for work, but their unemployment benefits will be reduced by the amount of any federal or state training allowance. Benefits will not be denied an individual in training under the Trade Act of 1974. An individual who is not a citizen or national of the U.S. is not available unless he or she is in satisfactory immigration status.
No claimant will be deemed able to work during any week for which he or she is receiving or is applying for benefits under any other state or federal law based on a temporary total or permanent total disability. An individual who is so denied benefits and who is later found not to be totally disabled is entitled to a retroactive payment of benefits for each week for which he or she filed a claim and for which benefits were denied solely because of a disability.
An individual is ineligible if work is unavailable because he or she has been placed on a bona fide disciplinary suspension by the employer.
To qualify after prior benefit year has expired, individual must earn at least $550 in base period and at least 10 times weekly benefit amount since the beginning date of last established previous benefit year.
Benefits are not payable based on service for nonprofit organizations, hospitals, state hospitals, state institutions of higher education, other institutions of higher education or secondary schools and subdivisions thereof during periods between academic years or terms or periods of paid sabbatical leave, during established and customary vacation periods or while in the employ of an educational service agency, if there is a contract or a reasonable assurance of reemployment in the following period. Nonprofessional school employees who are so denied benefits may claim retroactive payments of benefits if no work is offered in the second period.
Benefits are not payable to a professional athlete during periods between successive sport seasons if the individual has a reasonable assurance that he or she will perform services in both seasons.
Benefits are not payable to an alien unless he or she has been lawfully admitted for permanent residence, is lawfully present for the purposes of performing services, or is otherwise permanently residing in the United States under color of law.
Disqualifications Period.-
Discharge for misconduct connected with work;
leaving without good cause;
failure without good cause to attend a vocational school or training course, discontinuance of such a course without good cause, or separation from such a course because of misconduct
-duration of individual's unemployment beginning with the first week for which a claim for benefits is filed. Permanent disqualification may be removed if individual returns to work for at least five weeks and is paid cumulative wages of at least 10 times weekly benefit amount, subsequently becomes unemployed through no fault of his or her own and meets availability requirements. Permanent disqualification may also be reduced to a certain time period for good cause, but not less than five weeks: if so reduced, total benefit entitlement is reduced by number of weeks of disqualification times weekly benefit amount. Good cause includes leaving in order to accompany a spouse to a new place of residence where the spouse has secured work in a location that is too far removed for the claimant to continue work.
Leaving for health reasons, whether or not related to work, is nondisqualifying if claimant shows that an adequate health condition existed for the claimant to leave and prevented the claimant from doing alternative work and the individual gave the employer notice of the health condition.
Leaving due solely to unilateral and permanent reduction in work hours of more than 20% or reduction in pay rate of more than 15% of customary hours or pay rate in the establishment in which employed constitutes good cause attributable to the employer. However, if reduction is temporary or was occasioned by malfeasance, misfeasance, or nonfeasance on the individual's part, good cause is not established.
Leaving solely as a result of a lack of work caused by the employer's bankruptcy is nondisqualifying.
An individual's separation or discharge from employment solely because of his or her inability to accept work during a particular shift as a result of an undue family hardship will constitute good cause for leaving work. Note also that benefits paid on this ground will not be charged to the employer's account. An “undue family hardship” arises when an individual is unable to accept a particular shift because he or she is unable to obtain (a) child care during that shift for a minor child who is in the legally recognized custody of the individual, (b) elder care during that shift for an aged or disabled parent of the individual, or (c) care for a disabled member of the immediate family.
An employer's placing an individual on a bona fide disciplinary suspension of 10 or fewer days is not good cause for leaving work.
If an employer notifies an employee that he or she will be separated on some future date and the employee leaves prior to this date because of the impending separation, the employee is deemed to have left voluntarily without good cause, except under certain circumstances.
Refusal of suitable work without good cause-duration of individual's unemployment beginning with the week in which the refusal occurs.
Discharge for substantial part connected with the work -nine weeks, unless based on findings of the Commission of aggravating or mitigating circumstances, the period of disqualification is lengthened to as many as 13 weeks or shortened to as few as four weeks.
Discharge for substantial fault connected with work, but not rising to level of misconduct-return to work for at least five weeks and be paid cumulative wages of at least 10 times weekly benefit amount, becoming subsequently unemployed through no fault of claimant's own and meeting availability requirements.
Voluntary sale of ownership share of employing entity -duration of unemployment if the entity was a corporation and the individual held 5% or more of the outstanding shares of the voting stock, a partnership in which he or she was a limited or general partner, or a proprietorship in which he or she was a proprietor.
Discharge due to revocation, suspension or loss of license, certificate, permit, bond, or surety necessary to the work and that the claimant is responsible for supplying-duration of unemployment.
Labor dispute-duration of unemployment and for period reasonably necessary for resumption of operations.
Receipt of back pay awards-benefits reduced by amount of payment.
Receipt of unemployment benefits under state or federal law -period for which payments made.
Receipt of governmental or other pension, retirement or retired pay, annuity or any other similar periodic payment based on previous work-if pension plan is contributed to in whole or in part by a base period employer, weekly benefits are reduced by the amount of the payment. All railroad retirement payments are deducted from weekly unemployment benefits.
Misrepresentation to obtain or increase benefits-52 weeks.
WHAT THE EMPLOYER MUST DO
Pay the standard rate.- 1.2% (Sec. 96-9(b)(1)). Maximum possible rate is 5.7%. Minimum rate is 0.0%. No employee tax.
Experience rates.- Law prescribes nine possible schedules of rates. Schedule applicable during calendar year depends on ratio of fund balance as of August 1 to total taxable payrolls of all employers for 12 months ending on prior June 30. If ratio is less than 2.0%, the schedule of highest rates, ranging from zero to 2.7%, is applicable for that year. If ratio is 9.0% or more, the lowest rate schedule, ranging from zero to 2.1%, is applicable. Note, however, that an employer with an “overdrawn account” pays at higher rates ranging from 2.9% to 5.7%.
If the balance in the Fund equals or exceeds $800 million on the computation date and the fund ratio is less than 5%, each positive-balance employer's rate is reduced by 50% and if the balance in the Fund equals or exceeds $800 million on the computation date and the fund ratio is 5% or more, each positive-balance employer's rate is reduced by 60%.
To qualify for reduced rate, employer's account must have been chargeable with benefits throughout more than 13 months ending on prior July 31. Rate applicable to such employer depends on its reserve ratio, which is found by dividing:
credit balance of its account (80% of contributions paid less benefits charged) as of the prior July 31, by
its total taxable payroll for 36 months ending on prior June 30.
A reserve fund tax equal to 20% of contributions due may be imposed on basic contribution rates. The reserve fund tax does not apply for a year if, as of August 1 of the preceding year, the amount in the Reserve Fund equals or exceeds $163,349,000, which is 1% of the taxable wages for calendar year 1984.
Schedule A of the rate table applies for 2009. In addition, because the fund balance is less than $163,349,000, a 20% State Reserve (SR) Tax is in effect. Rates for positive-balance employers may be determined from the following schedule:
2007 RatesPositive-Balance Employers
When the Credit Reserve Ratio Is:
|
|---|
As MuchAs (%)
|
But LessThan (%)
|
Rate (%)
|
|---|
|
|
-
|
0.2
|
3.24
|
|
|
0.2
|
0.4
|
3.24
|
|
|
0.4
|
0.6
|
3.24
|
|
|
0.6
|
0.8
|
3.24
|
|
|
0.8
|
1.0
|
3.00
|
|
|
1.0
|
1.2
|
2.76
|
|
|
1.2
|
1.4
|
2.52
|
|
|
1.4
|
1.6
|
2.28
|
|
|
1.6
|
1.8
|
2.04
|
|
|
1.8
|
2.0
|
1.80
|
|
|
2.0
|
2.2
|
1.56
|
|
|
2.2
|
2.4
|
1.32
|
|
|
2.4
|
2.6
|
1.08
|
|
|
2.6
|
2.8
|
0.96
|
|
|
2.8
|
3.0
|
0.84
|
|
|
3.0
|
3.2
|
0.72
|
|
|
3.2
|
3.4
|
0.60
|
|
|
3.4
|
3.6
|
0.48
|
|
|
3.6
|
3.8
|
0.36
|
|
|
3.8
|
4.0
|
0.24
|
4.0 and over
|
0.00
|
Rates for negative-balance employers may be determined from the following schedule:
2009 RatesDebit-Balance Employers
When the Credit Reserve Ratio Is:
|
|---|
As MuchAs (%)
|
But LessThan (%)
|
Rate (%)
|
|---|
|
|
0.0
|
0.3
|
3.48
|
|
|
0.3
|
0.6
|
3.72
|
|
|
0.6
|
0.9
|
3.96
|
|
|
0.9
|
1.2
|
4.20
|
|
|
1.2
|
1.5
|
4.44
|
|
|
1.5
|
1.8
|
4.68
|
|
|
1.8
|
2.1
|
4.92
|
|
|
2.1
|
2.4
|
5.16
|
|
|
2.4
|
2.7
|
5.40
|
|
|
2.7
|
3.0
|
5.64
|
|
|
3.0
|
3.3
|
5.88
|
|
|
3.3
|
3.6
|
6.12
|
|
|
3.6
|
3.9
|
6.36
|
|
|
3.9
|
4.2
|
6.60
|
4.2 and over
|
6.84
|
SUTA dumping.- When an employer, in any manner acquires all of the organization, trade, or business of another employing unit, the account of the predecessor is transferred as of the date of the acquisition to the successor employer for use in the determination of the successor’s rate of contributions. However, this mandatory transfer does not apply when there is no common ownership between the predecessor and the successor, and the successor acquired the assets of the predecessor in a sale in bankruptcy. In this circumstance, the successor’s rate of contributions is determined without regard to the predecessor’s rate of contributions.
Voluntary payments.- May be made within 30 days after date of mailing of contribution rate notification and will be credited to employer's account as of previous July 31, but only 100% of a voluntary contribution is actually credited to employer's account.
DEADLINES
Tax and wage.- Employer's Quarterly Tax and Wage Report, Form NCUI 101 and Form NCUI 101-B, Continuation Sheet for Report of Employees Wages, is due quarterly on or before last day of following month. The combined report must be filed with a remittance of contributions owed. When reporting 100 or more employees, magnetic media filing is required. Online filing is available.
ENFORCEMENT
The North Carolina Employment Security Law is administered by the Employment Security Commission.
If, after due notice, an employer defaults in a contribution or interest payment, the amount due may be collected by civil action in the name of the Commission. An employer adjudged in default must pay the costs of the action.
Proceedings may be instituted by the Commission to collect contributions assessed on the basis of reports and returns made by the Commission on the basis of estimated information on behalf of employers who have failed to file required reports and returns, or who have filed them incorrectly.
Except in cases of willful attempts to evade the payment of contributions due under the Law, all suits or proceedings for the collection of unpaid contributions must be brought within five years of the time when such contributions became due.
The Commission is authorized to enter into reciprocal arrangements with the appropriate agencies of other states or of the federal government, or both, whereby services of the Commission may be made available to assist in the enforcement and collection of judgments of such other agencies.
No injunction may be granted to restrain the collection of any tax or contribution, or any part thereof, levied under the provisions of the Law. Nor may an injunction be granted to restrain the sale of any property under writ of execution, judgment, decree or order of court for the nonpayment of such a tax or contribution.
Records.- The Commission may require from any employing unit any sworn or unsworn reports with respect to persons employed that are necessary for the effective administration of the Act.
Information so obtained by the Commission is confidential and not open to public inspection, but may be made available to any claimant or employer to the extent necessary for the proper presentation of claims or defenses in any proceeding under the Law. Further, any individual or interested employer may be supplied with information regarding the individual's potential benefit rights from claim records. The Commission has provided by regulation for procedures by which requests for information will be considered and the methods by which such information may be disclosed. Information from the records of the Employment Security Commission may be made available to any agency or public official for any purpose for which disclosure is required by statute or regulation.
The Commission may disclose, upon request and on a reimbursable basis only, to officers and employees of the Department of Housing and Urban Development and to representatives of a public housing agency any information with respect to individuals applying for or participating in any housing assistance program administered by HUD. Information may also be released to the Secretary of Health and Human Resources if required by Title III of the Social Security Act.
All reports and information given the Commission or its representatives are absolutely privileged communications in any civil or criminal proceedings other than those instituted pursuant to the Law and those involving the administration of the Law.
WHO TO CONTACT
The North Carolina Employment Security Law is administered by the Employment Security Commission, Box #25903, Raleigh, North Carolina 27611. Telephone (919) 733-3098.
RECORDKEEPING
Every employing unit must keep for five years after the calendar year in which wages are paid true and accurate employment records, containing such information as the Commission may prescribe. The records must be kept open to inspection and subject to being copied by the Commission or its authorized representatives at any reasonable time and as often as many be necessary.
Information thus obtained is confidential and not open to public inspection, but may be made available to any claimant or employer to the extent necessary for the proper presentation of claims or defenses in any proceeding under the Act. Information may also be made available to any agency or public official for any purpose for which disclosure is required by statute or regulation and for use by public officials in the performance of their public duties. The Commission may release the payment and the amount of unemployment compensation benefits upon receipt of a subpoena in a proceeding involving child support. The Commission has provided by regulation for procedures by which requests for information will be considered and the methods by which such information may be disclosed.
POSTING
Each employing unit must post and maintain in places readily accessible to individuals performing services for it printed statements, concerning benefit rights, claims for benefits, and such other matters as the Commission may direct. See ¶34-9900 .
PENALTIES
Interest and penalties.- Contributions unpaid on the date on which they are due and payable bear interest at the rate of one-half of one per cent per month from the due date until payment plus accrued interest is received by the Commission. An additional penalty in the amount of 10% of the tax is also added, with a minimum of $5. If an employer's contributions paid to another state or to the United States under the Federal Unemployment Tax Act are determined to be payable to this state, such contributions when paid to this state are not considered delinquent if they were paid by the due date prescribed in the other state or under the Federal Act. Any person who knowingly makes a false statement to reduce any contribution or other payment under the law may be subject to a fine or imprisonment.
An employer who fails to file a report within the required time shall be assessed a late filing penalty of 5% of the amount of the contributions due with the report for each month or fraction of a month the failure continues. The penalty may not exceed 25% of the amount of the contributions due or $5, whichever is greater. An employer who fails to file a report within the required time but owes no contributions shall not be assessed a penalty unless the employer's failure to file continues for more than 30 days. The Commission may make estimated reports on behalf of employers who fail to file or who file incorrectly, and may base assessments for contributions on such reports, which reports will be deemed prima facie correct.
Whenever any check tendered in payment of contributions due under the Law is returned unpaid because of insufficient funds of the drawer of the check in the bank upon which the check is drawn, a penalty equal to 10% of the amount of the check, but in no case less than one dollar nor more than $200, is imposed.
Bankruptcy.- Where an employer's assets are distributed pursuant to a court order under the laws of North Carolina, contributions then or thereafter due must be paid in full prior to all other claims except taxes and claims for remuneration of not more than $250 to each claimant, earned within six months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition under the Federal Bankruptcy Act, contributions then or thereafter due are to be entitled to the priority provided in Section 64(a) of the Bankruptcy Act.
<p>Bankruptcy.— Where an employer's assets are distributed pursuant to a court order under the laws of North Carolina, contributions then or thereafter due must be</p>
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