North Carolina


Withholding requirements

Supplemental rate

If supplemental wages are paid separately or specified when paid with regualr wages and tax withheld for regular wages, withhold a rate of 5.35%.

State Unemployment Insurance (SUI)

Wage base



Rates range from 0.06% to 5.76%. New employers use a rate of 1%.

More information


Minimum wage


Termination Pay

After an employee is terminated, they must receive their pay on the next payday.

More information

New Hire Filing

Reporting deadline

Within 20 days of employee hiring , rehiring, or returning to work.

Reporting by mail

North Carolina New Hire Reporting Program
P.O. Box 90369
East Point, GA 30364-0369

New hire reporting form

Form W-4

Child Support

More information

North Carolina Child Support Centralized Collections
P.O. Box 900012,
Raleigh, N.C. 27675-9012


Local taxes


Reciprocal states


Disability insurance


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