What is the state minimum wage?
- $7.25/hour (equals federal minimum wage)
What do I need to know about state withholding tax?
- Residents of North Carolina are subject to North Carolina withholding on all wages, whether earned in North Carolina or in another state. (Exception: North Carolina withholding is not required if the other state in which the employee works, requires the employer to withhold income for that state).
- A nonresident employee is subject to North Carolina withholding tax on any part of the income earned for services performed in North Carolina.
- New employers are required to register for a withholding account. Click here to register online.
What forms do employees need to set up state withholding?
- NC-4EZ – Employee’s Withholding Allowance Certificate
- NC-4 – Employee’s Withholding Allowance Certificate (for employees who plan to claim itemized deductions)
What do I need to know about unemployment tax?
- 2023 Taxable Wage Base – $30,000
- 2023 New Employer UI Rate – 1.0%
- With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.
How do I report new hires to the state?
How do I submit Child Support payments?
- Register and remit payments online
- Mail payments to:
NC Child Support
PO Box 900006
Raleigh, NC 27675
- Phone: (800) 992-9457
Get A Quote For North Carolina Payroll Services