Senate Bill 446 - Wage Theft Act

• Adds definitions for "intentional" (employer consciously committed the violating act) and "willful" (employer knew or showed reckless disregard) violations to North Carolina labor law.

• Requires employers to notify employees in writing at hiring of promised wages, calculation basis, payment method/day/place, employer identification information, and employment status, with at least 24 hours' notice for any wage changes.

• Establishes liquidated damages equal to twice unpaid wages for violations, statutory damages up to $500 per employee per violation for intentional violations, and extends statute of limitations from 2 years to 3 years for willful violations.

• Creates employee liens on all employer property in North Carolina for unpaid wages and statutory penalties, with liens on real property recorded with county recorders and liens on personal property filed with the Secretary of State.

• Increases civil penalties for first violations from $500 to $500 and subsequent violations from $1,000 to $1,000, with statute of limitations for penalties extended from 2 years to 3 years.