North Carolina 2021 Tax Rates

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2021 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-4

  • 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

  • None

North Carolina State Unemployment Insurance (SUI)

  • North Carolina Wage Base

    : $26,000 for 2021

  • North Carolina SUI Rates range from

    : 0.060% to 5.76% for 2021

  • North Carolina new employer rate

    : 1.0% for 2021

North Carolina State Disability Insurance (SDI)

  • None

North Carolina State Labor Laws

  • North Carolina Minimum Wage

    : Federal minimum wage rate applies

  • North Carolina Termination Pay

    :
    • Employee is fired — next regular payday
    • Employee quits — next regular payday

North Carolina New Hire Reporting

Remit Withholding for Child Support to

North Carolina Reciprocal States

  • None
Select yearCurrent North Carolina taxes
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.