N.C. Gen. Stat. § 143-786

(1) The following definitions apply in this Article: Chairman. - The Chairman of the Industrial Commission.

(2) Employ. - As defined by G.S. 95-25.2(3). For the purposes of this Article, an entity or individual shall not be deemed to be an employer of an individual hired or otherwise engaged by or through the entity or individual's independent contractor.

(3) Employee. - Any individual that is defined as an employee by either G.S. 95-25.2(4), 96-1(b)(10), 97-2(2), or 105-163.1(4). The term does not mean an individual who is an independent contractor.

(4) Employee Classification Section or Section. - The Employee Classification Section within the Industrial Commission.

(5) Employee misclassification. - Avoiding tax liabilities and other obligations imposed by Chapter 95, 96, 97, 105, or 143 of the General Statutes by misclassifying an employee as an independent contractor.

(6) Employer. - Any individual or entity that employs one or more employees as defined by G.S. 97-2(3).

(7) Public notice statement. - Notice as set forth in G.S. 143-788(a)(5).

(8) Nothing in this Article shall be construed or is intended to change the definition of "employer" or "employee" under any other provision of law.