NC H107

Extends COVID-19 emergency unemployment benefits through December 31, 2021, including waived waiting weeks and work search requirements for workers affected by coronavirus-related job loss or quarantine.

Allows employers to file attached claims for COVID-19 related benefits and provides a tax credit equal to contributions due on reports filed on or before April 30, 2020, with excess credits refunded as overpayments.

Maintains the base contribution rate for experience-rated employers at 1.9% for calendar year 2021 instead of increasing it.

Permits the State to disregard federal restrictions on extended benefits periods from November 1, 2020 through December 31, 2021, and elects option one for coordinating PEUC and regular unemployment compensation by deferring regular UI payments until PEUC is exhausted.

Makes technical and clarifying changes to unemployment insurance procedures, including modifications to appeal hearing procedures, judicial review timelines, and partial weekly benefit calculations for part-time workers.