All About North Carolina Taxes

By now, most North Carolina workers have completed the new NC-4 or NC-4 EZ Form. For other information about North Carolina’s taxes including state tax, unemployment, income tax, and more, read this article. 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 2013.For 2014 - Rates will be determined using an employer's reserve ratio percentage (ERRP), which is the employer's 2013 reserve ratio multiplied by 0.68 Wage Base is $21,400 for 2014
Rates range from 0.06% to 5.76% for 2014 New employers use 1.0% 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<br /
To report online click here.

Remit Withholding for Child Support to:

NC Child Support Centralized Collections
P.O. Box 900012 Raleigh, N.C. 27675-9012800-992-945
7
To report online click here.

Reciprocal States:

none

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