North Carolina State Tax Information

Looking for North Carolina state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

  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 
Wage Base is $20,400 for 2012.
Rates range from 0.00% to 6.84%
New employers use 1.20%
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 900004
Raleigh, NC 27675-9004
888-514-4568
919-877-1019 (fax)
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
1-800-992-9457

To report online click here

Reciprocal States:

none

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

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