North Carolina Division of Employment Security (DES), Department of Commerce
North Carolina · Unemployment
des.nc.govState Unemployment Benefits in North Carolina
The North Carolina Division of Employment Security administers unemployment insurance. Benefits that accrued before a claimant died belong to the estate: DES's Interpretation No. 131 states that title to a deceased person's personal property passes to the executor or administrator. Where no personal representative qualifies, the accrued benefits may go to the Clerk of Superior Court of the county where the claimant lived, up to the small-payment ceiling.
Steps to take when someone dies
State Unemployment Benefits in North Carolina: key facts
What North Carolina says4
- Reporting a death
A claimant's death is reported, and the payable amount confirmed, by calling the DES UI Support Center.1
DES directs help with an unemployment claim to its UI Support Center by phone; its central office in Raleigh is a secure facility.1
- Benefits at and after the death
Interpretation No. 131 in the DES Interpretations Manual states that on death, title to the claimant's personal property passes to the executor or administrator, and the next of kin have no right to it until the estate is administered.2
Interpretation No. 131 states that where no executor or administrator qualifies, DES may withhold the accrued benefits until one is appointed.2
DES states that its interpretations are not binding on the public.3
- Who may claim a final payment
Under Interpretation No. 131, where no personal representative has qualified, benefits accrued before death may be paid to the Clerk of Superior Court of the county where the claimant lived, under the pay-to-the-clerk statute.2
Above the pay-to-the-clerk ceiling, Interpretation No. 131 states that DES must pay the accrued amount to an executor or administrator.2
N.C.G.S. 28A-25-6 caps payments to the clerk at $5,000; Interpretation No. 131 cites the superseded G.S. 28-68 and its $500 limit.4
Governing law: N.C.G.S. Chapter 96 (Employment Security); N.C.G.S. 28A-25-6 (payment to clerk of money owed decedent)
Forms North Carolina uses1
- Request Reissue of Check - Claimant Deceased
DES maintains it for requesting reissuance of a deceased claimant's check; the requirements and the eligible recipient are confirmed with DES directly.6
Other offices involved1
Not in North Carolina's published guidance2
- A claim form for survivors
- The file for the check reissue request
Sources6
- 1.Contact Us (NC Division of Employment Security)
- 2.Interpretation No. 131, Executors and administrators; Escheats; Disposition of unemployment compensation benefits where no administrator has qualified
- 3.Interpretations Manual (NC Division of Employment Security)
- 4.N.C.G.S. Chapter 28A, Article 25
- 5.N.C.G.S. 96-18
- 6.Request Reissue of Check - Claimant Deceased (English)
North Carolina unemployment benefits
North Carolina Division of Employment Security (DES), Department of Commerce
Phone
UI Employer Support Center
Hours
Office
Mailing address
Website
Tools for Settling an Estate in North Carolina
Free tools for settling an estate in North Carolina: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Do I Settle an Estate?
Settling an estate in North Carolina: the personal representative files the estate inventory within 90 daysN.C.G.S. §§ 28A-20-1, 28A-20-3, 28A-20-4Verified Sep 15, 2026View source of appointment; creditors have 3 monthsNCGS §§ 28A-14-1, 28A-19-1, 28A-19-3, 28A-19-6, 28A-19-16Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
Do I Have to File Tax Returns for Someone Who Died?
North Carolina requires a final state income tax return for the decedent alongside the federal Form 1040N.C. Gen. Stat. § 105-153.7Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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