North Carolina Payroll Tax And Labor Laws

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Click Here to Obtain State Unemployment Tax ID

Did you know that under North Carolina law, employees must be paid either $7.25 per hour or the federal minimum wage, whichever is higher?

North Carolina Wage and Hour Laws

North Carolina’s minimum wage legislation requires that employees be paid $7.25 per hour or the federal minimum wage, whichever is greater.

Except for the following personnel, who are not covered:

• workers protected by the Fair Labor Standards Act of the United States of America;
• individuals in positions of executive, administrative, professional, or outside sales;
• Computer systems analysts, programmers, software engineers, and other employees with comparable skillsets;
• employees in the agriculture industry; and
• anybody who works in the fish industry (catch, processing, or initial sale).

North Carolina Payroll for Employers

North Carolina Unemployment:

Taxable Wage Base ($000s):                        26,000

New Employer Rate (% Taxable Wages)    1.0

Employers must withhold state income tax from employees’ paychecks and return the amounts withheld to the Department of Revenue in North Carolina.

Any employer having a company or an employee in North Carolina, whether or not the employer is a resident of the state, is required to remit state tax. However, if the employer is obligated to withhold taxes from those earnings for the other state or jurisdiction, North Carolina withholding is not needed to avoid double taxation for residents.

North Carolina Benefits

North Carolina Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                 No

North Carolina does not have a voting time leave law.

How do I report new hires to the state?

• • Register and report new hires online
  • Mail or Fax North Carolina New Hire Reporting Form to:
    North Carolina New Hire Directory
    PO Box 427
    Norwell, MA 02061
  • Phone: (888) 514-4568
  • Fax: (866) 257-7005

How do I submit Child Support payments?

• • Register and remit payments online
  • Mail payments to:
    NC Child Support
    Centralized Collections
    PO Box 900006
    Raleigh, NC 27675
  • Phone: (800) 992-9457

North Carolina State Tax Resources