Policy
All State entities shall comply with established regulations and procedures when separating employees. Separation actions should be timely to minimize payroll overpayments and errors.
Separation from State service occurs when an employee leaves the payroll for reasons listed below:
- Resignation
- Voluntary resignation without notice
- Separation due to unavailability
- Retirement
- Reduction in Force
- Dismissal
- Appointment ended
- Death
Definitions and a detailed explanation of how the state defines these separations can be found within the Office of the State Human Resources Manual, Section 11, Page 6
Procedures
N/A
Accounting Guidance
N/A
Related Documents (Memos/Forms)
G.S. 143B-426.39 Powers and Duties of the State Controller
Office of State Human Resources Manual
IRS Instructions for 2012 -1099-Misc Form (reporting deceased employee wages)
Revision History
- 1/22/2025 - Formatted for new ncosc.gov website
Policy Owner
Other