S114 - DES COVID Modifications and Technical Changes. (SL 2021-5)

Overview: S.L. 2021-5 makes the following changes to the unemployment insurance (UI) system:

• Allows "back-to-back" extended benefit periods for UI claims in 2021.
• Prevents the base UI rate from automatically adjusting higher for UI tax due from employers in 2021.
• Makes technical changes requested by the NC Department of Commerce's Division of Employment Security (DES)

The Act became effective March 30, 2021. However, many sections have different implementation periods as discussed in the Bill Analysis section.