North Carolina

Withholding

Withholding requirements

Empoyees must fill out Form NC-4
Employee’s Withholding Exemption Certificate: https://www.ncdor.gov/documents/employees-withholding-allowance-certificate-nc-4

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

$24,300

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.

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

Other

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Department of Labor: https://www.labor.nc.gov/
Division of Employent Security: https://des.nc.gov/des
Department of Revenue: https://eservices.dor.nc.gov/ncbusreg/

Last Updated

05/01/2019

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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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