Withholding Requirements:
- Register as employer by filing Form NCUI 604 (Employer Status Report) or click here
- 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 5.599% 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 2018.
For 2018 - Rates will be determined using an employer’s reserve ratio percentage (ERRP), which is the employer’s 2018 reserve ratio multiplied by 0.68
Wage Base is $23,500. for 2018 and $23,100 for 2017.
Rates range from 0.060% to 5.76% for 2018
New employers use 1.0% for 2018
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
To report online click here
Remit Withholding for Child Support to:
NC Child Support Centralized Collections
P.O. Box 900012
Raleigh, N.C. 27675-9012
800-992-9457
To report online click here
Reciprocal States:
none