2019 North Carolina Taxes
Withholding Requirements
- Register as an employer on the North Carolina Department of Revenue website
Employee's Withholding Tax Exemption Certificate
: Form NC-4Withholding Method
: FormulaSupplemental 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
- None
North Carolina State Unemployment Insurance (SUI)
North Carolina Wage Base
: $24,300 for 2019North Carolina SUI Rates range from
: 0.060% to 5.76% for 2019North Carolina new employer rate
: 1.0% for 2019
North Carolina State Disability Insurance (SDI)
- None
North Carolina State Labor Laws
North Carolina Minimum Wage
: Federal minimum wage rate appliesNorth Carolina Termination Pay
:- Employee is fired — next regular payday
- Employee quits — next regular payday
North Carolina New Hire Reporting
- North Carolina State Directory of New Hires
P.O. Box 90369
East Point, GA 30364-0369 - Phone: 888-514-4568
- Fax: 866-257-7005
Remit Withholding for Child Support to
- NC Child Support Centralized Collections
P.O. Box 900012
Raleigh, N.C. 27675-9012 - Phone: 800-992-9457
North Carolina Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.