North Carolina 2024 Tax Rates

Withholding Method

: 4.6% for 2024

• Withholding Tax Tables

Supplemental Wage / Bonus Rate

: 4.6%

• If you pay supplemental wages separately (or combine them with regular wages in a single payment and specify the amount of each), the income tax withholding method depends in part on whether you withhold income tax from your employee’s regular wages.
• If you withhold income tax from an employee’s regular wages, you can use one of these methods for the supplemental wages: (a) Withhold a flat 4.6 percent, or (b) Add the supplemental and regular wages for the most recent payroll period this year. Then figure the income tax as if the total were a single payment. Subtract the tax already withheld from the regular wages. Withhold the remaining tax from the supplemental wages.
• If you did not withhold income tax from the employee’s regular wages, use method (b).
• Vacation pay is subject to withholding as if it were a regular wage payment.
• If vacation pay is paid in addition to the regular wages, treat the vacation pay as supplemental wages.
• If vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it.

Register as an employer on the North Carolina Department of Revenue website

Employee's Withholding Tax Exemption Certificate

: Form NC-4

North Carolina Wage Base

: $31,400 for 2024

North Carolina SUI rates range from

: 0.06% to 5.76% for 2024

North Carolina new employer rate

: 1.0% for 2024

Get your unemployment insurance rate: North Carolina UI agency website

None

None

None

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 State Directory of New Hires
P.O. Box 90369
East Point, GA 30364-0369

Phone: 888-514-4568

Fax: 866-257-7005

NC Child Support Centralized Collections
P.O. Box 900012
Raleigh, N.C. 27675-9012

Phone: 800-992-9457

None