2025 YEAR END
Withholding
Withholding requirements
Employees must fill out Form NC-4 Employee’s Withholding Exemption Certificate.
Supplemental rate
4.35%
State Unemployment Insurance (SUI)
Wage base
$32,600
Contributions
- Minimum Rate: 0.06%
- Maximum Rate: 5.76%
- New Employer Rate: 1.00%
These rates are assigned based on the employer’s experience rating
Base Rate:
The base rate used in calculations is 1.9%, which may be adjusted based on the employer’s reserve ratio.
More information
North Carolina assigns SUI rates based on an employer’s experience rating, which considers past claims and payroll history. Employers may make voluntary contributions to reduce their rate, and a 20% surtax may apply if the state’s unemployment trust fund falls below solvency thresholds. Rate notices are typically issued in late fall, with protests due by April 30
Labor
Minimum wage
$7.25
Termination Pay
Employers must pay all wages due on or before the next regular payday after termination, regardless of the reason for separation
- This includes regular wages, commissions, and bonuses once calculable.
- Payment must follow the usual method (e.g., direct deposit or mailed check if requested).
More information
Note: Tipped Employees: Minimum cash wage is $2.13/hour, provided tips bring total earnings to at least $7.25/hour.
Workplace Rights:
North Carolina’s Department of Labor enforces workplace rights under the Wage and Hour Act, covering issues like wage payments, youth employment, and retaliation protections. Employees can contact 1-800-NC-LABOR for assistance
New Hire Filing
Reporting deadline
Within 20 days of employee hiring , rehiring, or returning to work.
Reporting online
Reporting by mail
North Carolina New Hire Directory
P.O. Box 427
Norwell, MA 02061
Fax: (866) 257-7005
New hire reporting form
North Carolina New Hire Reporting Form or Form W-4
Child Support
Online payments
More information
NC Child Support Centralized Collections
P.O. Box 900006
Raleigh, NC 27675-9006
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
09/25/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
Questions?
We're here to help. Contact us for any help you might need.