North Carolina State Tax Information

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  North Carolina Department of Revenue

  North Carolina Department of Labor

Withholding Requirements:

• Register as employer by filing Form NCUI 604 (Employer Status Report). Complete this form online or download.
• Employee's Withholding Allowance Certificate - Form NC-4
• Withholding Method = formula
• Supplemental Rate = If supplemental wages paid separately or specified when paid with regular wages and tax withheld from regular wages, withhold at 6% or add to regular wages, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula contribution rate Schedule A for 2013.

For 2014 - Rates will be determined using an employer's reserve ratio percentage (ERRP), which is the employer's 2013 reserve ration multiplied by 0.68
Wage Base is $20,400 for 2012; $20,900. for 2013.
Rates range from 0.00% to 6.84% for 2013; 0.06% to 5.76% for 2014
New employers use 1.20% for 2013 and 1.0% for 2014
For more information click here

State Disability Insurance (SDI):

None

State labor laws:

Minimum Wage - The federal minimum wage applies

Termination Pay - All - Next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return reporting to work within 20 days on Form W-4 (Employees Withholding Allowance Certificate) to:

North Carolina State Directory of New Hires
P.O. Box 90369
East Point, GA 30364-0369
Phone: 888-514-4568
Fax: 866-257-7005
To report online click here

Remit Withholding for Child Support to:

NC Child Support Centralized Collections 
P.O. Box 900012 
Raleigh, N.C. 27675-9012
800-992-9457

To report online click here

Reciprocal States:

none

For paycheck calculation visit the North Carolina Paycheck Calculator of PaycheckCity.

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