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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 and NC-4 EZ
  • 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 2014.

For 2014 - Rates will be determined using an employer's reserve ratio percentage (ERRP), which is the employer's 2014 reserve ratio multiplied by 0.68
Wage Base is $21,400 for 2014.
Rates range from 0.072% to 6.912% for 2014
New employers use 1.20% 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.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about North Carolina state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.