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
    Centralized Collections
    PO Box 900006
    Raleigh, NC 27675
  • Phone: (800) 992-9457

Additional Resources:

North Carolina Department of Labor Division of Employment and Workforce Solutions
North Carolina Department of Revenue North Carolina General Statutes
Employer Information North Carolina Unemployment Insurance Info for Employers

Get A Quote For North Carolina Payroll Services

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