North Carolina Code § 58-89A-130

Contractual duties.
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Each licensee is responsible for the licensee's contractual duties and responsibilities to manage, maintain, collect, and make timely payments for all of the following:
(1) Insurance premiums.
(2) Benefit and welfare plans.
(3) Other employee withholding.
(4) Any other expressed responsibility that is within the scope of the PEO agreement and that fulfills the duties imposed under this Article.

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