2018
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-4222 • Fax 919-733-4209 • Web nccpaboard.gov
Employee Fair Classification Act
The 2017 Session of the North Carolina General Assembly passed Senate Bill 407 (Session Law
2017-203), “Employee Fair Classification Act.”
§143
-761. Title. This Article shall be known and may be cited as the "Employee Fair Classification Act."
§143-765. Occupational licensing boards and commissions; notice requirement; applicant
c
ertification and disclosure.
(a) Every State occupational licensing board or commission that is authorized to issue any license,
permit, or certification shall include on every application for licensure, permit, or certification, or application
for renewal of the same, the following:
(1) Certification by the applicant that the applicant has read and understands the public notice
statement.
(2) Disclosure by the applicant of any investigations for employee misclassification and the result of
the investigations for a time period determined by the occupational licensing board or commission.
(b) An occupational licensing board or commission shall deny the license, permit, or certification
application of any applicant who fails to comply with the certification and disclosure requirements of this
section.
P
ublic Notice Statement
Required by NC Gen. Stat. §143-764(a)(5), effective December 31, 2017.
A
ny worker who is defined as an employee by NC Gen. Stat.§§95-25.2(4), NC Department of Labor;
143-762(a)(3), Employee Fair Classification Act; 96-1(b)(10), Employment Security Act; 97-2(2), Workers
Compensation Act; or 105-163.1(4), Withholding; Estimated Income Tax for Individuals; shall be treated as
an employee unless the individual is an independent contractor. Any employee who believes that the
employee has been misclassified as an independent contractor by the employee’s employer may report the
suspected misclassification to the Employee Classification Section within the North Carolina Industrial
Commission.
Employee Classification Section
North Carolina Industrial Commission
1233 Mail Service Center
Raleigh, NC 27699-1233
Telephone: (919) 807-2582
Fax: (919) 715-0282
Email: emp.classification@ic.nc.gov
E
mployee misclassification is defined as avoiding tax liabilities and other obligations imposed by Chapter
95, 96, 97, 105, or 143 of the North Carolina General Statutes by misclassifying an employee as an
independent contractor [NC Gen. Stat. §143-762(5)].
I certify that I have read and understand the Public Notice Statement: Y N
I certify that I have not ever been investigated by any agency for employee misclassification: (If you answer
no, attach documents applicable to the investigation(s) with this application.) Y N
Signature Date
