Withholding
Withholding requirements
Employees must fill out Form NC-4 Employee’s Withholding Exemption Certificate.
Supplemental rate
4.85%
State Unemployment Insurance (SUI)
Wage base
$31,400
Contribuitions
Rates range from 0.06% to 5.76%. New employers use a rate of 1%.
More information
Labor
Minimum wage
$7.25
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 online
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
Online payments
More information
North Carolina Child Support Centralized Collections
P.O. Box 900012,
Raleigh, N.C. 27675-9012
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
12/20/2023
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.