NC S326

Raises the state minimum wage from $6.15 to $22.00 per hour effective January 1, 2026, with annual inflation adjustments beginning September 30, 2026

Establishes mandatory paid sick leave (32 hours annually for small businesses, 56 hours for larger employers) and creates workplace heat safety requirements including rest periods when temperatures exceed 90°F

Increases maximum weekly unemployment benefits from $350 to $680, extends benefit duration to 26 weeks, and directs a study on coverage for gig economy workers

Prohibits employers from paying different wages based on sex for equal work, eliminates the tipped minimum wage credit (tips no longer count toward wages), and strengthens wage theft enforcement with new lien provisions

Reenacts the state earned income tax credit at 5%, creates a new child and dependent care tax credit, repeals the ban on public employee collective bargaining, and appropriates $250 million for a 3% cost-of-living adjustment for state retirees