§ 96‑6.1. (Repealedeffective with respect to calendar quarters beginning on or after January 1,2011) Training and reemployment contribution.
(a) Contribution. Amandatory training and reemployment contribution is levied upon employers at apercentage rate of the amount of the employer's unemployment insurancecontributions due under G.S. 96‑9. The rate is the lesser of (i) twentypercent (20%) or (ii) a percentage of the unemployment insurance contributionsthat yields an amount that, when added to the amount of the employer'sunemployment insurance contributions due for the taxable period, is no greaterthan five and seven‑tenths percent (5.7%) of wages for employment for thetaxable period. The purpose of the training and reemployment contribution is toprovide funds for Department of Community College training programs, EmploymentSecurity Commission reemployment services, administration and collection of thenew contribution, and other needs of the State. The training and reemploymentcontribution is due and payable at the time and in the same manner as theunemployment insurance contributions under G.S. 96‑9. The training andreemployment contribution does not apply in a calendar year if, as of August 1of the preceding year, the amount in the Unemployment Insurance Fund equals oris less than nine hundred million dollars ($900,000,000) or if at any timeduring the 12 months preceding August 1, the State unemployment rate risesabove four and three‑tenths percent (4.3%). The collection of thetraining and reemployment contribution, the assessment of interest andpenalties on unpaid contributions under this section, the filing of judgmentliens, and the enforcement of the liens for unpaid contributions under thissection are governed by the provisions of G.S. 96‑10 where applicable.
Training and reemploymentcontributions collected under this section shall be credited to the EmploymentSecurity Commission Training and Employment Account created in this section,and refunds of these contributions shall be paid from the same account. Theclear proceeds of any civil penalties levied pursuant to this section shall beremitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C‑457.2.Any interest collected on unpaid contributions under this section shall becredited to the Special Employment Security Administration Fund, and anyinterest refunded on contributions imposed by this section shall be paid fromthe same Fund.
(b) Training andEmployment Account. There is created in the State treasury a special accountseparate and apart from all other public moneys or funds of this State, to beknown as the Employment Security Commission Training and Employment Account.The State Treasurer is ex officio the treasurer and custodian of the Account andshall invest its funds in accordance with law. Any interest or other incomederived from the Account shall be credited to the Account. Funds in the Accountmay be spent only pursuant to appropriation by the General Assembly and inaccordance with the line item budget enacted by the General Assembly. TheAccount is subject to the provisions of the State Budget Act, except that nounexpended surplus of the Account shall revert to the General Fund. Fundsappropriated from the Account that are unexpended and unencumbered at the endof the fiscal year for which they were appropriated shall revert to the creditof the Account in the State treasury in accordance with G.S. 143C‑1‑2.
It is the intent of theGeneral Assembly that eighty percent (80%) of the funds in the Account shall beappropriated annually to the Department of Community Colleges to be used fornonrecurring expenditures to provide worker training through improvedcontinuing education, acquisition of modern training equipment, operation ofspecialized training centers, enhancement of small business center training,expansion of training for new and expanding industries, incentive grants forincumbent worker training, programs funded by the Worker Training Trust Fund,and other programs of the Department of Community Colleges. It is the intent ofthe General Assembly that twenty percent (20%) of the funds in the Accountshall be appropriated annually to the Employment Security Commission foradministration and collection of the training and reemployment contribution andfor nonrecurring expenditures for reemployment services.
(c) Sunset. Thissection is repealed effective with respect to calendar quarters beginning on orafter January 1, 2011. (1999‑321, s. 2; 2001‑424, ss. 30.5(e), 30.5(f); 2005‑276,ss. 8.8(a), 8.8(b), 6.37(i); 2006‑203, s. 24.)
§ 96‑6.1. (Repealedeffective with respect to calendar quarters beginning on or after January 1,2011) Training and reemployment contribution.
(a) Contribution. Amandatory training and reemployment contribution is levied upon employers at apercentage rate of the amount of the employer's unemployment insurancecontributions due under G.S. 96‑9. The rate is the lesser of (i) twentypercent (20%) or (ii) a percentage of the unemployment insurance contributionsthat yields an amount that, when added to the amount of the employer'sunemployment insurance contributions due for the taxable period, is no greaterthan five and seven‑tenths percent (5.7%) of wages for employment for thetaxable period. The purpose of the training and reemployment contribution is toprovide funds for Department of Community College training programs, EmploymentSecurity Commission reemployment services, administration and collection of thenew contribution, and other needs of the State. The training and reemploymentcontribution is due and payable at the time and in the same manner as theunemployment insurance contributions under G.S. 96‑9. The training andreemployment contribution does not apply in a calendar year if, as of August 1of the preceding year, the amount in the Unemployment Insurance Fund equals oris less than nine hundred million dollars ($900,000,000) or if at any timeduring the 12 months preceding August 1, the State unemployment rate risesabove four and three‑tenths percent (4.3%). The collection of thetraining and reemployment contribution, the assessment of interest andpenalties on unpaid contributions under this section, the filing of judgmentliens, and the enforcement of the liens for unpaid contributions under thissection are governed by the provisions of G.S. 96‑10 where applicable.
Training and reemploymentcontributions collected under this section shall be credited to the EmploymentSecurity Commission Training and Employment Account created in this section,and refunds of these contributions shall be paid from the same account. Theclear proceeds of any civil penalties levied pursuant to this section shall beremitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C‑457.2.Any interest collected on unpaid contributions under this section shall becredited to the Special Employment Security Administration Fund, and anyinterest refunded on contributions imposed by this section shall be paid fromthe same Fund.
(b) Training andEmployment Account. There is created in the State treasury a special accountseparate and apart from all other public moneys or funds of this State, to beknown as the Employment Security Commission Training and Employment Account.The State Treasurer is ex officio the treasurer and custodian of the Account andshall invest its funds in accordance with law. Any interest or other incomederived from the Account shall be credited to the Account. Funds in the Accountmay be spent only pursuant to appropriation by the General Assembly and inaccordance with the line item budget enacted by the General Assembly. TheAccount is subject to the provisions of the State Budget Act, except that nounexpended surplus of the Account shall revert to the General Fund. Fundsappropriated from the Account that are unexpended and unencumbered at the endof the fiscal year for which they were appropriated shall revert to the creditof the Account in the State treasury in accordance with G.S. 143C‑1‑2.
It is the intent of theGeneral Assembly that eighty percent (80%) of the funds in the Account shall beappropriated annually to the Department of Community Colleges to be used fornonrecurring expenditures to provide worker training through improvedcontinuing education, acquisition of modern training equipment, operation ofspecialized training centers, enhancement of small business center training,expansion of training for new and expanding industries, incentive grants forincumbent worker training, programs funded by the Worker Training Trust Fund,and other programs of the Department of Community Colleges. It is the intent ofthe General Assembly that twenty percent (20%) of the funds in the Accountshall be appropriated annually to the Employment Security Commission foradministration and collection of the training and reemployment contribution andfor nonrecurring expenditures for reemployment services.
(c) Sunset. Thissection is repealed effective with respect to calendar quarters beginning on orafter January 1, 2011. (1999‑321, s. 2; 2001‑424, ss. 30.5(e), 30.5(f); 2005‑276,ss. 8.8(a), 8.8(b), 6.37(i); 2006‑203, s. 24.)
§ 96‑6.1. (Repealedeffective with respect to calendar quarters beginning on or after January 1,2011) Training and reemployment contribution.
(a) Contribution. Amandatory training and reemployment contribution is levied upon employers at apercentage rate of the amount of the employer's unemployment insurancecontributions due under G.S. 96‑9. The rate is the lesser of (i) twentypercent (20%) or (ii) a percentage of the unemployment insurance contributionsthat yields an amount that, when added to the amount of the employer'sunemployment insurance contributions due for the taxable period, is no greaterthan five and seven‑tenths percent (5.7%) of wages for employment for thetaxable period. The purpose of the training and reemployment contribution is toprovide funds for Department of Community College training programs, EmploymentSecurity Commission reemployment services, administration and collection of thenew contribution, and other needs of the State. The training and reemploymentcontribution is due and payable at the time and in the same manner as theunemployment insurance contributions under G.S. 96‑9. The training andreemployment contribution does not apply in a calendar year if, as of August 1of the preceding year, the amount in the Unemployment Insurance Fund equals oris less than nine hundred million dollars ($900,000,000) or if at any timeduring the 12 months preceding August 1, the State unemployment rate risesabove four and three‑tenths percent (4.3%). The collection of thetraining and reemployment contribution, the assessment of interest andpenalties on unpaid contributions under this section, the filing of judgmentliens, and the enforcement of the liens for unpaid contributions under thissection are governed by the provisions of G.S. 96‑10 where applicable.
Training and reemploymentcontributions collected under this section shall be credited to the EmploymentSecurity Commission Training and Employment Account created in this section,and refunds of these contributions shall be paid from the same account. Theclear proceeds of any civil penalties levied pursuant to this section shall beremitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C‑457.2.Any interest collected on unpaid contributions under this section shall becredited to the Special Employment Security Administration Fund, and anyinterest refunded on contributions imposed by this section shall be paid fromthe same Fund.
(b) Training andEmployment Account. There is created in the State treasury a special accountseparate and apart from all other public moneys or funds of this State, to beknown as the Employment Security Commission Training and Employment Account.The State Treasurer is ex officio the treasurer and custodian of the Account andshall invest its funds in accordance with law. Any interest or other incomederived from the Account shall be credited to the Account. Funds in the Accountmay be spent only pursuant to appropriation by the General Assembly and inaccordance with the line item budget enacted by the General Assembly. TheAccount is subject to the provisions of the State Budget Act, except that nounexpended surplus of the Account shall revert to the General Fund. Fundsappropriated from the Account that are unexpended and unencumbered at the endof the fiscal year for which they were appropriated shall revert to the creditof the Account in the State treasury in accordance with G.S. 143C‑1‑2.
It is the intent of theGeneral Assembly that eighty percent (80%) of the funds in the Account shall beappropriated annually to the Department of Community Colleges to be used fornonrecurring expenditures to provide worker training through improvedcontinuing education, acquisition of modern training equipment, operation ofspecialized training centers, enhancement of small business center training,expansion of training for new and expanding industries, incentive grants forincumbent worker training, programs funded by the Worker Training Trust Fund,and other programs of the Department of Community Colleges. It is the intent ofthe General Assembly that twenty percent (20%) of the funds in the Accountshall be appropriated annually to the Employment Security Commission foradministration and collection of the training and reemployment contribution andfor nonrecurring expenditures for reemployment services.
(c) Sunset. Thissection is repealed effective with respect to calendar quarters beginning on orafter January 1, 2011. (1999‑321, s. 2; 2001‑424, ss. 30.5(e), 30.5(f); 2005‑276,ss. 8.8(a), 8.8(b), 6.37(i); 2006‑203, s. 24.)
