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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</extern-link>.
  • 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 5.35% or add to regular wages, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:


State Unemployment Insurance (SUI):

Reserve ratio formula contribution rate Schedule A for 2019.
Wage Base is $24,300 for 2019 and $23,500. for 2018
Rates range from 0.060% to 5.76% for 2019
New employers use 1.0% for 2019
For more information click here

State Disability Insurance (SDI):


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

To report online click here

Reciprocal States:



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