Employees must fill out Form NC-4 Employee’s Withholding Exemption Certificate.
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)
Rates range from 0.06% to 5.76%. New employers use a rate of 1%.
After an employee is terminated, they must receive their pay on the next payday.
New Hire Filing
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
North Carolina Child Support Centralized Collections
P.O. Box 900012,
Raleigh, N.C. 27675-9012
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.
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