2023 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 Wage / Bonus Rate
: 4.85%
Local Taxes
- None
North Carolina State Unemployment Insurance (SUI)
North Carolina Wage Base
: $29,600 for 2023North Carolina SUI rates range from
: 0.06% to 5.76% for 2023North Carolina new employer rate
: 1.0% for 2023- Get your unemployment insurance rate: North Carolina UI agency website
North Carolina State Disability Insurance (SDI)
- None
North Carolina Family Leave Insurance (FLI)
- None
North Carolina State Labor Laws
North Carolina Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)North Carolina Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay 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.